缩小东西部差距:德国财政平衡制度及借鉴  

The German Fiscal Balance System: A Model Available for Shortening the Disparities between the East and West of China

作　　者：张启春[1] 陈秀山[2] 

机构地区：[1]华中师范大学经济学院,武汉430079 [2]中国人民大学区域所,北京100872

出　　处：《国家行政学院学报》2004年第1期84-87,共4页Journal of China National School of Administration

基　　金：国家自然科学基金资助项目(0240002)

摘　　要：出于统筹城乡发展、区域发展的考虑,由于巨大的东西部财政差异、转移支付任务艰巨和纵向转移支付本身的缺陷、中央财政的巨大压力等,中国必然要选择以纵向平衡为主,纵横交错的转移支付模式,而德国在统一进程中所采取的财政措施特别是财政平衡制度提供了一种可以借鉴的模式。The authors believe that China will adopt a transfer payment model with longitudinal balance as the main concern, longitudinal and cross payment mixed together. In the unification of East and West Germany, the Germans adopted a fiscal balance system among their many fiscal measures. What we can learn from the German practice is going to benefit the establishment of a new model of longitudinal and cross payment system in China if we can make use of their experience and bear in mind the differences between these two countries.

关 键 词：横向转移支付 德国财政平衡制度 增值税预先平衡 财力水平平衡 

分 类 号：F815.16[经济管理—财政学]