政府间财政转移支付:政策功能和适度性问题

Intergovernmental Transfer Payment:Policy Functions and the Question of Moderateness

近年来 ,在关于财政转移支付制度进一步调整的某些政策建议中 ,隐含着三种认识上的偏向 :转移支付的功能泛化 ,基本公共服务范围和标准的失度 ,以及人均财政支出水平均等化的失度。应防止上述偏向可能带来的不利影响 ,以使财政转移支付制度的进一步调整能做到方向正确、力度适当、措施稳妥 ,使这一政策工具能高效率地发挥其应有的功能。

Among some of the policy suggestions in recent years which have been put forward for the further adjustment of fiscal transfer payment system in China, there exist three kinds of deviation in cognition: namely, the generalization of the functions of transfer payment system, failure to clearly define the scope and standards of basic public services, and misjudgments about the equalization of the per capita fiscal expenditures. It is necessary to prevent the above deviation from bringing about possible unfavorable effects, so as to ensure the correct orientation, appropriate strength and reliable measures of the further adjustment of fiscal transfer payment system, so that the transfer payment can effectively play its role of a supportive policy tool.