摘要
财政转移性支付对民族地区的社会公益事业的发展,社会保障能力的增强,基础设施建设的完善,边境安全稳定和边贸的开发扩大等具有重要意义。现行的财政转移支付制度存在着公共服务均等化难以实现、转移支付数量少、随意性大、缺乏科学性、不能以立法形式予以确定及与《民族区域自治法》有诸多不相适应的问题。只有建立民族地区特殊的转移支付制度,才能确保财政转移支付制度的公平与效率,建立这一制度,必须从影响因素、遵循原则、完善内容、实施相关措施等方面来实现。
Financial transferable payment is of importance for development of social public undertakings,enforcement of social guarantees,development of basic facility constructions,stability of border securities,development and enlargement of frontier trades,and so on.The current system of financial transferable payment has some problems,such as difficulty of equality of public service,insufficiency of number and scientific nature of transferable payment,confirmation without legal methods,and little accommodation with the Law of Regional Autonomy of Ethnic Groups of the Peoples Republic of China.In order to ensure equality and efficiency of system of financial transferable payment,we must construct the special system of financial transferable payment in ethnic regions from aspects of influential actors,according disciplines,perfect contents and practical measures.
出处
《中央民族大学学报(哲学社会科学版)》
CSSCI
北大核心
2003年第5期23-26,共4页
Journal of Minzu University of China(Philosophy and Social Sciences Edition)
关键词
民族地区
财政
转移支付
ethnic region
finance
transferable payment