我国中央财政对地方转移支付制度优化思考:现状、问题与对策  

Reflections on the Optimization of China’s Central Finance to Local Transfer Payment System: Current Situation, Question and Countermeasure

作　　者：张亚静 

机构地区：[1]中国财政科学研究院,北京

出　　处：《金融》2024年第5期1640-1647,共8页Finance

摘　　要：全球多数国家实行多级预算制度,不同层级的政府相应编制对应级次的预算。我国目前实行“一级政府一级预算”的预算管理制度,中央政府编制中央政府预算,地方各级政府对应编制地方各级政府预算。我国中央财政对地方转移支付结构清晰、规模可观、成效显著,但其中仍存在值得注意的问题,包括:中央财政对地方转移支付与政府间财政事权和支出责任划分结合不够紧密,共同财政事权转移支付管理模式不清晰,中央财政对地方转移支付制度的规范性和权威性不足,中央财政对地方转移支付管理仍有进一步规范的空间。基于此,本文提出中央财政对地方转移支付制度优化的四条对策:第一,明确中央财政与地方共同财政事权转移支付的管理模式;第二,积极考虑推动研究中央财政对地方转移支付条例;第三,结合财政事权和支出责任的划分,调整中央财政对地方转移支付的“三个比重”;第四,进一步优化提升中央财政对地方转移支付的管理水平。Most countries in the world implement multi-level budget system, and different levels of government prepare corresponding levels of budget. At present, China implements the budget management system of “one level of government and one level of budget”, in which the central government prepares the central government budget and the local governments at all levels prepare the local government budgets. Transfer payments from the central government to local governments have a clear structure, considerable scale and remarkable results, but there are still some noteworthy problems, including: The central government’s transfer payments to local governments are not closely integrated with the division of fiscal powers and expenditure responsibilities between governments, the management model of transfer payments for common financial powers is not clear, and the central government’s transfer payment system to local governments is

关 键 词：转移支付 财政体制 财政事权 

分 类 号：F81[经济管理—财政学]