我国财政转移支付制度存在的问题及对策

The Problems and Countermeasures of Fiscal Transfer Payment Institution in Our Country

财政转移支付制度是我国现行分税制条件下实现公共服务均等化的重要手段。然而,我国实施多年的财政转移支付制度在实现均等化目标方面的效果并不明显,还存在一系列的问题。完善我国财政转移支付需要进一步提高两个比重,扩大转移支付规模;加强转移支付立法;明确中央与地方的事权、财权范围;完善省以下转移支付制度等。

The fiscal transfer payment institution is an important method to realize the equalization of public services under conditions of tax distribution system in our country. However, it is not obvious in achieving equalization, there are some problems that also need solving. To perfect fiscal transfer payment institution of our country, we can solve the problems through the certain measures： further enhancing two proportions, expanding transfer payment scale; strengthening legislation of the transfer payment; classifying the scope of expenditure duty and fiscal rights between the central and local governments; perfecting local transfer payment institution and so on.