摘要
本文基于财政均等化视角,从转移支付目标、转移支付结构以及转移支付分配方式三个方面的系统优化来提出推进转移支付制度改革的可行路径。
Since the reform and opening-up,along with the transition of economic system from planned economy to market economy,the fiscal system also gradually evolves from centralized to decentralized,and fiscal transfer payment system also becomes an important content of the fiscal decentralization system.This paper put forward the feasible optimization path of reformation of fiscal transfer payment system from the angle of fiscal equalization.
出处
《重庆师范大学学报（哲学社会科学版）》
2013年第4期95-104,共10页
Journal of Chongqing Normal University Edition of Social Siences
基金
国家社科基金一般项目(12GBL119)
教育部人文社会科学研究青年基金项目(10YJC790066)
关键词
分税制
财政均等化
转移支付制度
fiscal decentralization system
fiscal equalization
fiscal transfer payment system
