摘要
实施多年的对口支援实质上是有中国特色的横向财政转移支付行为。为了更好地发挥其在国民经济发展、促进民族团结、社会稳定等方面的独到作用,必须建立规范化的横向转移支付制度。基于此,本文立足文献的梳理与分析,在诠释对口支援本质的基础上,探讨了我国横向财政转移支付制度存在的必要性和现实可行性。进而立足我国实际,对有中国特色的横向转移支付的伦理基础、法理依据、内容体系、执行标准、运行平台、考核体系、分工边际等问题提出现实思考并展望未来研究趋势。
Partner assistance has implemented for years as a Chinese characteristic, which is the core of traversed transfer payment behavior. In order to better fulfill its role in economic development, national unity and social stability, we should establish China＇s traversed transfer payment system, and study such issues as ethical basis, legal basis, content system, performance standards, operating platform, evaluation system and marginal division as to predict its research trend.
出处
《财经论丛》
CSSCI
北大核心
2012年第1期34-39,共6页
Collected Essays on Finance and Economics
基金
教育部人文社会科学规划基金资助项目(10YJA790202)
关键词
对口支援
中国特色
横向财政转移支付
制度
partner assistance
Chinese characteristics
traversed transfer payment
system
