试论财政转移支付的公平与效率

On the Equity and Efficiency of Transferred Payment

政府间转移支付理论依据其实是公平与效率。我国现行转移支付制度中的体制补助、税收返还、结算补助等过分地照顾了既得利益 ,扩大了不公平 ,同时由于这些制度具有盲目性、随意性 ,效率也因此得不到提高。本文就此提出按“公平优先、兼顾效率”原则来完善我国现行转移支付制度 。

The theoretical base for transferred payment between governments is equity and efficiency. In China's current payment system, the system compensation, tax return, balancing compensation, and so on over attend the vested interest, which enlarges the inequity. Meanwhile, those systems are blind-oriented and random, so it is impossible to achieve efficiency. The paper proposes that to perfect China's current transferred payment system is the goal for equalization.