论文部分内容阅读
财政转移支付是一个国家各级政府之间在既定的职能、支出责任和税收划分的框架下的财政资金转移。在资金有限的情况下,如何根据本国的具体情况选择决策方案,涉及到财政转移支付制度中主要考虑的两个原则——公平与效率。公平原则体现了公共财政的本质要求,即实现公共服务均等化,是财政转移支付的主要目标,其它任何行为都要服从并服务于这个目标。而效率原则则要求确保转移支付后经济发达地区的财政状况在一定程度上仍然优于经济欠发达地区,
Financial transfer payment is the transfer of financial funds within the framework of established functions, expenditure responsibilities and tax allocations among all levels of government in a country. In the case of limited funds, how to choose a decision-making plan according to the actual situation in our country involves two main principles that are the main consideration in the fiscal transfer payment system: fairness and efficiency. The principle of fairness embodies the essential requirement of public finance, that is to say, the equalization of public services is the main goal of fiscal transfer payment. Any other act must obey and serve this goal. The efficiency principle, on the other hand, requires ensuring that the financial position of the economically developed areas after the transfer payment is still better than the economically underdeveloped areas to a certain extent,