【摘要】：民生與生態(tài)作為橫向轉(zhuǎn)移支付導向存在一定不足,難以產(chǎn)生持續(xù)的動力源,績效評價制度缺失使橫向轉(zhuǎn)移支付的監(jiān)督機制缺位。對此,本文提出主體功能導向橫向轉(zhuǎn)移支付,它能兼容民生導向與生態(tài)導向,通過命運共同體中差異化分工提供動力,采取以主體功能值計算為核心的自發(fā)型橫向轉(zhuǎn)移支付路徑,并且對橫向轉(zhuǎn)移支付過程與結(jié)果進行績效評價,保證橫向轉(zhuǎn)移支付持續(xù)、健康地發(fā)展。
[Abstract]:As the direction of horizontal transfer payment, people's livelihood and ecology have some shortcomings, and it is difficult to produce sustainable power source. The lack of performance evaluation system makes the supervision mechanism of horizontal transfer payment absent. In view of this, this paper puts forward the subject function oriented lateral transfer payment, which can be compatible with the livelihood orientation and ecological orientation, and provide the power through the differentiated division of labor in the destiny community. In order to ensure the sustainable and healthy development of lateral transfer payment, we take the path of self-generated lateral transfer payment, which is based on the main function value, and evaluate the performance of the process and result of horizontal transfer payment.
【作者單位】： 梧州學院經(jīng)濟與管理學院;
【基金】：國家社科基金一般項目“主體功能區(qū)生態(tài)預算績效評價體系研究”(項目編號:14BJY150) 廣西高�？茖W技術(shù)研究項目“廣西高校資產(chǎn)預算績效評價體系研究”(項目編號:KY2015LX451) 梧州學院校級科研項目“主體功能導向下橫向轉(zhuǎn)移支付研究”(項目編號:2015B002)
【分類號】：F812.45
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本文編號：2184463