论完善我国政府间财政平衡制度

On Perfecting Fiscal Balance System of China's Intergovernments

目前我国政府间转移支付制度存在着缺陷与不足。政府间财政平衡制度是转移支付制度的核心内容，其平衡模式宜选择纵向为主、纵横交错的方式。政府间财政平衡的关键是在确定各地的标准收入和标准支出的基础上，计算分配可用于转移的均衡拨款数量。实施规范的政府间财政平衡制度，必须增加中央财政的可支配收入，其选择途径有：（１）优化分税制；（２）改革现行的转移支付制度；（３）调整税收政策；

AbstractAfter examing the shortcomings of the current intergovernments' fiscal transfer payment system in China,the author points out that intergovernments fiscal balance system is the core of the transfer payment system. The balance mode should be mainly from north to south while a criss-cross network. The key to the intergovernments' fiscal transfer payment balance is calculating the quantity which can be used in transfer payment after determining the various region's standard incomes and payments. If we want to establish a standard intergovernments' fiscal balance system, we must increase the central financial disposable income, and the ways are as follows:first,perfect the division tax system. Second,reform the current transfer payment system. Third,change the tax policies. And finally,pay attention to the non-tax income.