本文選題：財(cái)政均等化 + 橫向轉(zhuǎn)移支付　； 參考：《地方財(cái)政研究》2017年08期

【摘要】：本文對我國橫向轉(zhuǎn)移支付的構(gòu)建依據(jù)進(jìn)行了考察,認(rèn)為橫向轉(zhuǎn)移支付的目標(biāo)應(yīng)定位于在縱向轉(zhuǎn)移支付的基礎(chǔ)上實(shí)現(xiàn)各地區(qū)公共服務(wù)的均等化和外溢性公共產(chǎn)品成本的內(nèi)部化。我國現(xiàn)行橫向轉(zhuǎn)移支付存在著決策機(jī)制與監(jiān)督機(jī)制缺乏、對支援方省份的有效激勵(lì)不足、效率低下等問題。將橫向轉(zhuǎn)移支付作為縱向轉(zhuǎn)移支付的有益補(bǔ)充,建立橫向轉(zhuǎn)移支付的監(jiān)督考評機(jī)制,完善激勵(lì)機(jī)制以提高發(fā)達(dá)地區(qū)進(jìn)行橫向轉(zhuǎn)移支付的積極性,加快推進(jìn)轉(zhuǎn)移支付立法是完善我國橫向轉(zhuǎn)移支付的穩(wěn)妥選擇。
[Abstract]:This paper examines the basis for the construction of horizontal transfer payment in China. It is believed that the objective of lateral transfer payment should be located on the basis of the vertical transfer payment to realize the equalization of public services and the internalization of the cost of spillover public products. The effective incentive of the supporting provinces is insufficient and the efficiency is low. The lateral transfer payment is a beneficial supplement to the vertical transfer payment, the supervision and appraisal mechanism of horizontal transfer payment is set up, the incentive mechanism is perfected to improve the enthusiasm of the horizontal transfer payment in the developed areas, and the promotion of the transfer payment legislation is to improve our country's transversal transfer. A safe choice for payment.
【作者單位】： 東北財(cái)經(jīng)大學(xué);
【基金】：國家社會(huì)科學(xué)基金重點(diǎn)項(xiàng)目“現(xiàn)代財(cái)政視閾下稅收體系構(gòu)建研究”(16AJY021) 教育部人文社科研究一般項(xiàng)目“財(cái)政腐敗的動(dòng)因、效應(yīng)及其治理:基于中國財(cái)政體制的理論分析與實(shí)證檢驗(yàn)”(15YJA790017) 遼寧“百千萬人才工程”資助項(xiàng)目“現(xiàn)代財(cái)政視閾下稅收體系構(gòu)建研究”(遼百千萬立項(xiàng)[2017]85號)
【分類號】：F812.45
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本文編號：2043204