我国省以下财政转移支付制度研究

Research on Provincial Fiscal Transfer Payment System

党的十八大明确提出了我国财税体制改革的目标,即促进基本公共服务均等化和主体功能区建设的公共财政体系。从实现这一改革目标来看,逐步解决我国地方财政二元结构所产生的问题,构建有效的利益均衡机制,优化社会分配机制及其效率,具有必要性和紧迫性。为此,本文从政府财权与事权的角度分析转移支付制度的本质,探索我国我国省以下财政转移支付的改革原则及其路径。

The 18th National Congress of the Communist Party of China affirms the goals of China fiscal and tax system reform, which are promoting the equality of public services and improving the function of public fiscal system. The key for the achievement of the reforming goal is to gradually resolve the problem embedded in the dualistic fiscal structure of the local government, to gradually design and establish an effective interest-balance mechanism. Priority will also be given to opti- mize the social resource distribution efficiency. From the perspective of the realization of the balance development of public fiscal system, this thesis, from the vision of the government right of finance and the power of administration, is to carry out a theoretical analysis in the essence of transfer-payment system, the current fiscal reform situation below the provincial govern- ment scale and main problems occurred, and further to explore a reasonable path and principal of the fiscal transfer-payment below china provincial government scale.