浅议政府间财政转移支付的依赖性——基于云南省自分税制以来历年财政收支结构的分析

A Tentative Study on the Dependence of Financial Transfer Payment Among Governments——Based on the Analysis of Financial Revenue and Expenditure in Previous Years since the Adoption of Tax Distribution System in Yunnan Province

转移支付作为国家宏观经济调控的一种手段,有必要建立一套政府间的财政转移支付制度,以解决各地方政府财政能力均等化和促进欠发达地区经济发展问题。但是,与此同时势必会造成各级地方财政对上级转移支付的必然依赖,这又会在一定程度上抑制地方经济发展和培育地方财源的积极性。文章就云南省自分税制以来历年财政收支的实际情况,分析了各级政府之间对财政转移支付的依赖性。

Financial transfer payment is regarded as a means of c control in a country. It is necessary to set up a transfer payment system among governments to solve the problems such as the equalization of governmental fiscal capacity in different places and the promotion of economic development in developing areas. However, the system will lead to the results that local finance will depend on the transfer payment from upper level government. This in a sense restrains the development of local economy and the enthusiasm to make money by people in local places. The paper analyzes the dependence of financial transfer payment among governments of different levels based on the situation of financial revenue and expenditure in previous years since the adoption of tax system in Yunnan province.