我国转移支付制度的目标、路径及结果——以云南省为例

Objectives, Path and the Results of the Transfer Payment System——A Case Study of Yunnan Province

自1995年实行过渡期转移支付至今,我国对转移支付具体制度安排的改革从未中断。目前,我国转移支付制度仍存在诸多问题,影响着公共服务均等化目标的实现,甚至还与我国公共财政制度建设目标相背离。所以,有必要对转移支付制度进行明确定位,确定其目标及结果。我国转移支付制度的目标是纠正政府间财力不均衡,追求的最终结果是公共服务均等化。只有在明确以上问题的基础上,才可能对转移支付的具体政策及措施进行合理的制定。

Since 1995, it has been 17 years for China to implement the transfer payment system. However, there are many issues of the transfer payment system, which affect not only the equalization of public services, but also the completing of public finance system. Therefore, it is necessary to clarify the position and the outcome of the transfer payment. Only on this basis can we make the reform and policies of transfer payments properly.