中国转移支付制度规范过程中的利益分化与整合--新制度经济学视角下对中国转移支付演变的一个解释

Interest Differentiation and Integration in the Process of Standardization of Institution of China′s Transfer Payments

中国的分税制自实行以来,在各类转移支付的演化过程中,税收返还制度保持了较好的刚性,一般性转移支付的分配规则较为完善,但执行机制普遍较弱,而专项转移支付的分配规则和执行机制均不完善。分析表明,分配规则和执行机制完善与否是中央、地方政府、主管部委以及相关领导者利益博弈的结果,他们之间不同的利益需求及力量对比可能是中国财政转移支付变迁的动因之一,而坚持推进制度化则是16年来转移支付改革的基本逻辑。

Since the 1994 Tax Reform,tax return has been totally determined by formal regulations,general transferring payment has had clear regulations but comparatively vague implementation institution,and special transferring system has suffered from unsystematic regulations and loose monitoring.This paper argues that whether allocating regulations and implementation mechanism is well-developed or not is the result of interest game between central and local governments,different ministries and related leaders.Their various interests′ need and power is fundamental driven force underlying transfer payment reform of China,and the basic logic of this reform in the past 16 years is gradual institutionalization.