瑞士财政平衡体制改革及其启示

Reform of the Swiss Finance Redistribution System and Its Lessons for China

瑞士虽然是人口和领土规模较小的国家,但国内却是多元文化和多种语言并存。在这种条件下,维持社会公正和国家的政治统一并不是一件轻而易举的事情。得益于二战后建立的财政平衡体制,瑞士并没有产生较大的地区经济和社会发展的差别。2008年,瑞士对其财政平衡体制做了进一步的调整和改革。文章将以这次改革为主题,分析改革的原因、梳理改革的基本措施、探讨瑞士财政平衡体制有效运行的保障条件,并在此基础上反思瑞士财政平衡体制改革对中国的启示。

Because of its multicultural and multinational nature, it is not easy for Switzerland to maintain social justice and political integration. However, owing to its finance redistribution system, there is no big regional gap in economic and social development in Switzerland. This article begins with the reform of NFA 2008, analy- zes advantages and limits of the Swiss finance redistribution system, and draws lessons for future reform of the Chinese finance transfer system.