我国一般性转移支付制度改革的逻辑探索

Logic Exploration of the Reform of the General Transfer Payment System in China

本文基于基本公共服务均等化的目标,以一般性转移支付制度改革逻辑为线索,梳理其发展脉络,分析一般性转移支付规模、结构。针对我国一般性转移支付制度存在的问题,并结合国外一般性转移支付制度的经验,本文提出进一步扩大一般性转移支付规模、提高均衡性转移支付比重、逐步归并和取消具有专项性质的转移支付、完善一般性转移支付制度激励约束机制等具体对策建议。

On the basis of the goal of equalizing basic public services,this paper takes the logic concept of the general transfer payment system as the clue and trace back to its development context,to analyze the scale and structure of the general transfer payment.With an eye on the problems and experience of the foreign general transfer payment system,this paper proposes that the scope of the general transfer payment be further expanded,the proportion of balanced transfer payments be increased,special transfer payments be gradually merged or canceled,and the incentive and restraint mechanism of the general transfer payment be improved as well.