转移支付、财政激励与基本公共服务均等化目标的匹配

Transfer Payment,Fiscal Stimulation and Matching with the Goal of Basic Public Services Equalization

规范的政府间转移支付制度应当在实现地区财力均等化的同时,兼顾对地方政府的财政激励目标。但从学术界已有研究成果来看,我国转移支付制度的均等化效果和财政激励效果都不尽如人意,而且对转移支付公式的设计并未实现均等与激励目标的兼顾。将基本公共服务均等化目标与地方财政激励目标纳入转移支付公式,从而设计出一套能够兼顾均等与激励目标的转移支付制度,并以2009年、2010年的实际财政数据进行了数据模拟检验,证明转移支付公式的实际可操作性。应从财政收入、财政支出以及财政激励配套措施等方面对转移支付的"因素法"公式进行进一步优化。

A standard intergovernmental transfer payment system should be able to promote regional finance equalization. Meanwhile, it should give consideration to fiscal incentives target to local government. However, from the existing researching achievements, both the equalization and fiscal incentives effect are undesirable in Chinese transfer payment system, moreover, the formula of transfer payment haven＇t taken account of them. The authors put forward the target of basic public service equalization and the target of fiscal incentives should brought into the transfer payment formula, and they design a new transfer payment system which combined equalization to encouragement target. Then they carry out a data inspection with the actual financial data from the year 2009 to 2010, which proved the practical maneuverability of it. Finally, they optimize the transfer payment formula from the aspects of financial revenue, financial expenditure, and supporting measures of fiscal incentives.