完善我国政府间转移支付制度的若干思考

政府间转移支付制度是实行分税制财政管理体制国家普遍采用的、用于解决中央与地方之间及各地方之间财政失衡的一项重要制度和措施,我国自从1994年实行分税制财政体制改革以来,财政转移支付的度处于不断完善之中.但是,目前我国的转移支付制度仍然存在着一定的问题.本文从财政转移支付制度的基本原理入手,在借鉴OECD主要国家经验的基础上,论述了我国转移支付制度设计中必须注重的模式选择问题、需要考虑的若干关键性因素以及需要注意的相关技术问题.

A Study on the Improvements of Fiscal Transfer Payment System in China

Intergovernmental transfer payment system is a widely used system in countries adoping a tax - sharing fiscal management system, it is an effective channel to solve both the vertical imbalance and horizontal imbalance be- tween governments. The fiscal transfer payment system in China has been improved since the tax - sharing fis- cal system reform in 1994. But there are still many problems in our fiscal transfer payment system. Starting from the principle of fiscal transfer payment system and drawing experience from OECD countries, this article discusses basic problems, key factors and technical issues in designing an efficient fiscal transfer payment sys- tem for China.