【摘要】：作為政府間財政關(guān)系的重要組成部分,轉(zhuǎn)移支付制度理應(yīng)在均衡地區(qū)間財力差距和促進(jìn)公共服務(wù)均等化方面發(fā)揮重要作用。但研究發(fā)現(xiàn),由于轉(zhuǎn)移支付結(jié)構(gòu)不合理、管理弱化等原因,隨著我國財政轉(zhuǎn)移支付規(guī)模逐步擴大,其政策效果并沒有得到有效發(fā)揮。因此,為完善轉(zhuǎn)移支付以促進(jìn)公共服務(wù)均等化,須從優(yōu)化轉(zhuǎn)移支付結(jié)構(gòu)、推進(jìn)轉(zhuǎn)移支付法制體系建設(shè)、規(guī)范轉(zhuǎn)移支付績效評價制度以及提高轉(zhuǎn)移支付制度透明度四個方面對轉(zhuǎn)移支付制度建設(shè)進(jìn)行系統(tǒng)性的規(guī)劃和設(shè)計。
[Abstract]:As an important part of the intergovernmental financial relations, the transfer payment system should play an important role in balancing the financial gap between regions and promoting the equalization of public services. However, due to the unreasonable structure of transfer payment and the weakening of management, the policy effect has not been effectively brought into play as the scale of fiscal transfer payment in our country has gradually expanded. Therefore, in order to improve the transfer payment to promote the equalization of public services, it is necessary to optimize the transfer payment structure and promote the construction of the legal system of transfer payment. Standardizing the performance evaluation system of transfer payment and improving the transparency of transfer payment system make systematic planning and design for the construction of transfer payment system.
【作者單位】： 蘇州大學(xué)東吳商學(xué)院;上海財經(jīng)大學(xué)公共經(jīng)濟與管理學(xué)院;中國公共財政研究院;
【基金】：國家社科基金一般項目“加強縣級政府提供基本公共服務(wù)均等化的財力保障機制研究”(項目號:11BZZ046) 上海財經(jīng)大學(xué)研究生創(chuàng)新基金項目(項目號:CXJJ-2013-416)
【分類號】：F812.45;F812.2

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