新一轮财税体制改革背景下财政生态转移支付的内涵特征、问题分析与优化建议  

Connotation Characteristics,Problem Analysis,and Optimization Suggestions of Fiscal Ecological Transfer Payments in the New Round of Fiscal and Tax System Reform

作　　者：鹿洪源 陈旭东 Lu Hongyuan;Chen Xudong

机构地区：[1]天津财经大学财税与公共管理学院

出　　处：《财政科学》2024年第12期5-18,共14页Fiscal Science

基　　金：国家社会科学基金后期资助项目“数字经济背景下的财政治理与税收分配研究”(项目编号:23FJYB007)。

摘　　要：新一轮财税体制改革服务于中国式现代化和经济社会高质量发展,完善财政转移支付体系则是深化财税体制改革和健全现代财政制度的重要组成内容。财政转移支付类型多样,其中的财政生态转移支付是协调多元主体利益、兼容环境保护与民生保障目标的制度举措。本文以中央对地方财政生态转移支付为例,从受偿主体的多元性和政策目标的双重性两个维度阐释了财政生态转移支付的内涵特征,指出财政生态转移支付可以调动地方政府、企业、居民等多方主体参与环境保护与民生保障事务的积极性,梳理了当前我国财政生态转移支付的体系构成,并结合财政生态转移支付存在的现实问题,从明确财政生态转移支付协同治理目标、落实财政生态转移支付稳定增长机制、健全财政生态转移支付绩效管理制度、完善财政生态转移支付政策协调体系四个方面提出新一轮财税体制改革中财政生态转移支付的优化建议。The new round of fiscal and tax system reform serves China's modernization and high-quality economic and social development,and the improvement of the fiscal transfer payment system is an important part of the new round of fiscal and tax system reform and the improvement of the modern fiscal system.There are various types of fiscal transfer payments,among which fiscal ecological transfer payment is a systematic measure to coordinate the interests of multiple subjects,compatible with the goals of environmental protection and livelihood protection.This paper takes the central to local fiscal ecological transfer payment as an example,explains the connotation and characteristics of fiscal ecological transfer payment from the multiplicity of the subject of reimbursement and the duality of policy objectives,points out that the fiscal ecological transfer payment can mobilize the enthusiasm of local governments,residents and other key bodies to participate in it.Combined with the real problems of fiscal ecological transfer payment,it puts forward the proposals for optimizing fiscal ecological transfer payment in the new round of fiscal and tax system reform in four aspects:Clarifying the coordinated management goals of fiscal ecological transfer payments,implementing the mechanism of stable growth of fiscal ecological transfer payments,improving the performance management system of fiscal ecological transfer payments,and perfecting the coordination system of fiscal ecological transfer payments policies.

关 键 词：财政生态转移支付 政府间财政关系 环境保护 民生保障 

分 类 号：F810.2[经济管理—财政学]