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我国现行的政府间转移支付制度是1994年分税制改革后逐步形成的。它继承了原财政承包体制下的一些政府间转移支付方式,同时为了保持财政体制的稳定性,使分税制改革能够顺利地进行,实行了中央财政对地方的税收返还。可以说现行的制度是新旧财政体制下各种转移支付方式的混合体,一方面发挥了积极的作用,另一方面还存在着许多不足,如政府间事权财权划分不清,转移支付规模过大且结构不合理,支付形式繁多导致管理混乱、政策目标冲突等。现通过对国外经验的比
The current inter-governmental transfer payment system in our country is gradually formed after the tax-sharing reform in 1994. It inherited some of the inter-governmental transfer payment methods under the original financial contract system. At the same time, in order to maintain the stability of the fiscal system and enable the reform of the tax-sharing system to proceed smoothly, the Central Government’s fiscal return to local governments was implemented. It can be said that the current system is a mixture of various modes of transfer payments under both the old and the new fiscal systems. On the one hand, it has played a positive role. On the other hand, there are still many deficiencies. For example, the division of financial power between governments is unclear and the scale of transfer payments is too large And the structure is irrational, a variety of forms of payment lead to confusion in management, policy objectives such as conflict. Now through the ratio of foreign experience