摘要
多年以来 ,省 (市 )一级地方政府的财政转移支付制度一直是我国财政学研究的重点课题之一。本文着重探讨收入分享模型的确定和具体运用问题 ,试图建立一种比较科学的、兼顾效率与平等的、具有动态性质的纵向转移支付模型 ,以此规范我国各省(市 )
The transfer payment system has always been an important issue in the area of public finance for years. In this paper, the we discuss the design and practice of revenue sharing model in order to find a scientific, efficient, fair and dynamic transfer payment model for our primary governments.
关键词
转移支付
地方财政
收入分享
transfer payment
local government
revenue sharing
