绿色预算视角下完善转移支付预算的路径研究

Research on the Path to Improve the Budgeting of Transfer Payments from the Perspective of Green Budgeting

转移支付在弥补财政资源不足方面起着重要作用,转移支付的方向是显示国家战略和政策导向的风向标。在中国经济高质量发展过程中,转移支付的路径在适应绿色发展的需求中应以预算来轨物范世。基于此,本文梳理了我国绿色转移支付的结构和效能发展现状,总结了我国绿色转移支付预算的发展面临着功能定位界定不清、绩效管理难度大、部门间协作度差、绿色激励作用不强、恶性税收竞争等问题。借鉴OECD成员绿色转移支付框架和绩效导向下的绿色转移支付预算,提出我国绿色转移支付预算在目标与标准、中长期财政框架、激励力度、事前政策评估上的完善路径。

Transfer payments play an important role in making up for the lack of fiscal resources.The direction of transfer payments is the vane that shows the national strategy and policy orientation.In the process of China s high-quality development,the path of transfer payments should be guided by the budgeting in adapting to the needs of green development.Based on this,this paper combs the structure and efficiency development status of China s green transfer payments,and summarizes the problems which the budgeting of green transfer payments is faced.The development is faced with problems such as unclear definition,difficulty in performance management,poor coordination,weaker green incentive and vicious tax competition.Drawing on the green transfer payments framework and performance-oriented budgeting for green transfer payments of OECD members,it proposes a path to improve the budgeting for green transfer payments in terms of goals and standards,medium and long-term fiscal framework,incentive strength and ex-ante policy evaluation.