我国横向财政转移支付制度的政治逻辑与模式选择

Political Logic and Mode Choice for China's Horizontal Fiscal Transfer Payment System

横向财政转移支付制度是我国基本公共服务均等化和财政制度改革领域的一个前沿问题,也是一个较为复杂的问题。横向财政转移支付制度决策是在现有政治体制和决策体制框架下,中央政府与支援省份为实现一定政治目的而进行的政策互动、政策协调的复杂过程。这种政治逻辑关系是横向财政转移支付制度决策的关键问题。认清这种本质,对横向财政转移支付制度模式选择具有决定性的意义。我国横向财政转移支付制度的模式应是满意模式,而非最优模式。满意模式不仅有助于减少横向财政转移支付制度的决策阻力,而且有助于构建有中国特色的公共财政制度,推进基本公共服务均等化,促进经济增长和社会公平的均衡发展。

The horizontal fiscal transfer payment system is a cutting-edge issue in the fields of China＇ s basic public services equalization and fiscal system reform, and a complex problem as well. The decision-making of horizontal fiscal transfer payment system is a complex process of policy inter- action and coordination, which is to achieve some certain political aims by central government and supporting provinces under the existing political system and decision-making institutional frameworks. This political logic relation is the key issue of the decision-making in the horizontal fiscal transfer payment system. A clear understanding of the essence has a decisive significance for choosing the mode of the horizontal fiscal transfer payment system. The mode for China＇ s horizontal fiscal trans- fer payment system should be a satisfying mode, rather than an optimal one. A satisfying mode not only helps to reduce the decision-making resistance of the horizontal fiscal transfer payment system, but also helps to establish the public finance system with Chinese characteristics, promote the equal- ization of basic public services, and promote the balanced development of economic growth and social equity.