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试论转移支付的理论和实践 被引量:2

The theory and practice of transitional payment
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摘要 文章认为,规范的以均等化为目标的政府间财政转移支付是社会经济发展的必然。但是,由于我国的财力基础不雄厚,中央财政比较困难,因而转移支付处于初始阶段。现阶段我国财政转移支付的主要问题,一是规模小,二是均等化力度小,三是规范化程度低。因此,在今后发展的政策取向上,文章提出如下建议:(1)种类不求多;(2)规定比例或目标,尽快扩大一般性转移支付额度;(3)因素不求多,公式不求繁;(4)改变分配办法; This paper states that ,it is inevitable of social economic development that standardizes the inter-governmemts fiscal transitional payment which aims at equalizing. However,because China's financial capacity isn't strong and the central finance is in early phase.At present stage,the major problems in China's financial payment include: the scale is small,equalizing and standardizing degree is low.For these reasons,the policy orient in the future should be as follows: First,the types of transitional payment don't need too many. Second, we should determine the ratio of transitional payment or its goals, and increase the amount of once transitional payment as soon as possible. Third,factors of deciding the ratio shouldn't be too many and the formula shoudn't be complex. Fourth.change the way to dictribute transitional payment.
作者 黄工乐
机构地区 四川省财政厅
出处 《经济体制改革》 CSSCI 北大核心 1997年第1期67-71,共5页 Reform of Economic System
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