摘要
改革政府间转移支付制度是完善财政管理体制的客观要求。然而 ,目前政府间事权划分尚未理顺 ;政府职能转变不到位导致财政负担过重 ,转移支付运作空间不大 ;地方既得利益调整困难 ;统计数据不全面。同时带有过渡性质的转移支付制度自身存在的不足和缺陷也限制了转移支付功能的充分发挥。因此 ,我国现行政府间转移支付制度的完善需要从破除约束条件和克服自身不足两方面同时着手 ,采取相应措施 ,逐步向规范的转移支付制度过渡。
Reforming the intergovernment transfer payment system is the objective requirement of perfecting finance management system,while at present intergovernment business power have not divided completely;extra finance burden makes transfer payment function on the low level because of not transforming of government function;regional developed benefit is difficult to be adjusted;statistics data are not comprehensive.Itself weakness and defect also restrict transfer payment system from functioning fully.So we should do away with external condition and conquer self shortcomings so as to consummate the current intergovernment transfer payment system.
出处
《山西财政税务专科学校学报》
2003年第1期6-10,共5页
Journal of Shanxi Finance & Taxation College
关键词
转移支付
约束因素
完善措施
Intergovernment Transfer Payment System
Restricting Factors
Perfect