完善民族自治地方财政转移支付制度的思考

Thinking of Perfecting the Financial Transfer Payment System of the Ethnic Autonomous Regions

民族自治地方财政转移支付制度有其自身特点,并且已经取得很大进步,但还存在政策和法律上的许多问题,具体表现在:中央与地方政府之间事权、财权模糊;现行财政转移支付制度缺乏法律权威性;与《民族区域自治法》有诸多不相适应的地方;而且调控力度小,均等化功能弱。因此,应从多个方面完善民族自治地方财政转移支付制度,如加强转移支付制度的法律化、科学化;从法律上明确划分中央政府与地方政府之间事权、财权范围,并秉承事权和财权相统一的原则;适度提高转移支付资金的规模,加大公式化转移支付力度;建立利益激励机制,推动同级政府的横向转移支付;最后,组建以政府监督为主体的多方结合的监督框架。

The financial transfer payment system of the ethnic autonomous regions has its own features and has had much progress. However, there are still many issues of policies and laws with their concrete situations： fuzzy right boundaries of the business powers and financial powers between the central and local governments; the current financial transfer payment system lacks authority of law; there are many points not adapted to the Law on Regional National Autonomy with weak adjustment and control as well as weak equalization capabilities. Therefore, we should improve many aspects of autonomous local financial transfer payment system, such as strengthening the legal system of transfer payments, scientifically and legally clear the division between the central government and local governments, the financial authority areas, and continue with principle of unity of powers and financial authority; moderately increase the size of the transfer payment of funds and increase formulaic transfer payments ; establish a profit incentive mechanism to promote government at the same level of horizontal transfer payments. Finally, form supervision framework with multi - combination supervised by government.