财政转移支付制度国际比较及借鉴

International comparison and reference on the system of fiscal transfer payment

本文对美、日、澳三国的财政转移支付制度 ,从范围、方式、金额和比重、规范性等角度作了分析。并提出我国在建立财政转移支付制度时应借鉴他国的成功之处 ,做到明晰划分中央和地方的事权及财政收支范围、采用规范的法律方式、转移支付的重点和方向应确定为基础设施和教育。

This paper,which analyzes the system of fiscal transfer payment of America?Japan and Australia in terms of the way of extension,method,total amount,proportion and standard of firscal transfer payment,proposes how we should make use of successful experience of any other countries when we found the system of fiscal transfer payment.Firstly,dividing work power and fiscal bound of income and expenses between certral government and local government.Secondly,adopting law means.Thirdly,making fiscal transfer payment use in the basic establishment and education.Finally,constituting agile system of fiscal transfer payment.