可行能力视角下加快建立现代财政转移支付制度

Accelerating the Establishment of Modern Financial Transfer Payment System from the Perspective of Capability

党的十九大报告要求加快建立现代财政制度。中国特色社会主义进入新时代,我国社会主要矛盾已经转化为人民日益增长的美好生活需要和不平衡不充分的发展之间的矛盾。化解矛盾需要财政力量的介入。新时代新矛盾的科学判断直击发展的要害。发展的本质是扩展人的可行能力,实现人的实质自由。本文从可行能力的视角理解不平衡与不充分的内涵,从经济状况、住房与就业状况、人力资本、社会资本与自然资本五个维度构建当前社会发展语境下度量可行能力的指标体系,提炼出中国居民可行能力不平等与可行能力贫困的特征性事实。在此基础上,指出扩展可行能力的财政制度约束,从事权与财权的划分、转移支付总资金的决定机制、转移支付的形式与绩效考核四个层面分析如何加快建立现代财政转移支付制度,以缓解居民可行能力不平等、消除可行能力贫困。

The report to the 19th CPC National Congress calls for expediting the creation of a modern financial system.As socialism with Chinese characteristics has entered a new era,the principal contradiction facing Chinese society has turned into a contradiction between the people.s ever.growing needs for a better life and unbalanced and inadequate development.Resolving the contradiction requires fiscal support.The scientific assessment of the evolved principal contradiction in a new era holds the key to development.The essence of development is to expand people.s capabilities to achieve substantive freedom.In this paper we discuss the content of imbalances and inadequacies from the perspective of capability approach,and develop an index system for measuring capability in the context of current social development from the five dimensions of economic conditions,housing and employment,human capital,social capital,and natural capital.This paper also analyzes the characteristic facts of the inequality of capabilities and capability poverty of Chinese residents.On this basis,it proposes to ease the constraints of the fiscal system on capability expansion,and establish a modern fiscal transfer payment framework from four levels namely decision mechanism on division of administrative rights and financial power,funds transfer,form of transfer payment and performance appraisal to ease inequality of residents.capability and eliminate capability poverty.