中国特色横向转移支付制度的理论构思与治理逻辑  

Theoretical Conception and Governance Logic of China's Horizontal Transfer Payment System with Chinese Characteristics

作　　者：石英华 于棋 SHI Ying-hua;YU Qi

机构地区：[1]中国财政科学研究院宏观经济研究中心 [2]中国财政科学研究院研究生院

出　　处：《中央财经大学学报》2024年第12期22-31,共10页Journal of Central University of Finance & Economics

基　　金：中国财政科学研究院博士研究生与导师联合研究课题“空间财政问题理论探索与研究展望”(项目编号:CBD202418)。

摘　　要：笔者从国家治理的战略层面,探讨了中国特色横向转移支付的内生治理逻辑及其在财政体系中的重要作用。在当前财政紧平衡背景下,地方政府对纵向转移支付的高度依赖可能导致财政行为的扭曲,也不利于区域间协调发展。横向转移支付作为一种地方政府间的财力调配机制,不仅是资源跨区域配置的有效工具,还是推动国家治理效能提升的战略举措。通过这一机制,地方政府可以在事权与支出责任明确的框架下,优化区域资源共享与合作,提升公共服务供给能力,促进区域间的优势互补和协同发展,为共同富裕目标的实现提供强有力的制度支撑。本文进一步辨析了对口支援与横向转移支付的关系,揭示了两者在治理逻辑和功能定位上的差异。尽管对口支援是一种非制度化的财政行为,其在项目制运作、因地制宜的灵活性以及跨区域协调中的经验为横向转移支付的制度化设计提供了可借鉴的治理启示。本文还探讨了横向转移支付的制度设计与预期传导路径,指出其不仅能够通过内生机制激发地方政府的主观能动性,促进区域协调发展,还在财政资源合理配置和治理效能提升方面发挥着重要作用。最后,文章结合我国财政体制改革的历程,提出了对横向转移支付制度建设的进一步思考,特别是在财政资源调度、区域间合作和全国统一大市场的形成中,强调了制度化建设的长效性与灵活性。From the strategic level of national governance,this paper discusses the endogenous governance logic of horizontal transfer payment with Chinese characteristics and its important role in the fiscal system.In the context of the current tightening fiscal balance,the high dependence of local governments on vertical transfer payments may lead to the distortion of budgetary behavior and is not conducive to the coordinated development between regions.As a financial allocation mechanism between local governments,the horizontal transfer payment is not only an effective tool for cross-regional resource allocation but also a strategic measure to promote the efficiency of national governance.Through this mechanism,under the framework of clear powers and expenditure responsibilities,local governments can optimize regional resource sharing and cooperation,enhance the capacity of public service supply,promote complementary advantages and coordinated development among regions,and provide strong institutional support for the realization of the goal of common prosperity.This paper further distinguishes the relationship between pairing assistant and horizontal transfer payment and reveals the differences in governance logic and functional orientation of the two.Although pairing assistant is a kind of non-institutionalized financial behavior,its experience in project-based operation,flexibility according to local conditions,and cross-regional coordination provide a reference for the institutional design of horizontal transfer payment.This paper also discusses the system design and expected transmission path of horizontal transfer payment,pointing out that it can not only stimulate the subjective initiative of local governments through endogenous mechanisms,promote the coordinated development of regions,but also play an important role in the reasonable allocation of financial resources and the improvement of governance efficiency.Finally,combined with the course of our country's economic system reform,the paper puts forward further

关 键 词：国家治理 协调发展 横向转移支付 对口支援 空间财政 

分 类 号：F810.4[经济管理—财政学]