中国财政转移支付制度现状的思考

On the Status quo of Chinese transfer payment system

中国财政转移支付中存在的不足主要表现在专项转移支付管理问题、一般性转移支付规模问题、财政转移支付缺乏法律保障、财权与事权不统一、转移支付体系不规范、省以下转移支付不完善等多个方面。完善中国财政转移支付制度,是以"推进基本公共服务均等化"为目标,围绕"财权与事权相匹配、主体功能区构建、法制化与规范化"等确立财政转移支付的原则,完善省以下转移支付制度。

There are some problems existing in the current fiscal transfer payment, which mainly appear in the management of special transfer payment, the scale of general transfer payment, the lack of legislative guarantee in fiscal transfer payment, disunity in financial right and charge right, irregular in the transfer payment system, and non-perfection in transfer payment below the province level, etc.. Base on the national situation, according to ＂matching the financial right and charge right, construction of main function area, legalization and specification＂, it established the principal of fiscal transfer payment, and it also positively explored the main clues of improving the fiscal transfer payment and the specific actions. And it analyzed the importance of the fiscal transfer payment system of province.