| 我国中央政府对地方政府财政转移支付的效果分析 |
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| 引用本文： | 铁卫,孟小霞.我国中央政府对地方政府财政转移支付的效果分析[J].西安财经学院学报,2012,25(1):55-58. |
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| 作者姓名： | 铁卫 孟小霞 |
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| 作者单位： | 西安财经学院经济学院,陕西西安,710100 |
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| 摘 要： | 我国中央对地方政府财政转移支付的目标是通过转移支付制度,解决纵向和横向的财力不平衡,以实现公共服务的均等化。文章拟从纵向和横向的均衡目标出发,通过均等化指标的构建,分析我国财政转移支付的均衡能力,并提出要加大一般性转移支付的规模,进一步优化专项转移支付结构,逐步改革税收返还制度等措施。
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| 关 键 词： | 中央政府 地方政府 财政转移支付 公共服务均等化 |
The Analysis of the Fiscal Transfer Payment Effect of Central Government to Local Government in China |
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| TIE Wei,MENG Xiao-xia.The Analysis of the Fiscal Transfer Payment Effect of Central Government to Local Government in China[J].Journal of Xi‘an Institute of Finance & Economics,2012,25(1):55-58. |
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| Authors: | TIE Wei MENG Xiao-xia |
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| Institution: | (School of Economics,Xi’an University of Finance and Economics,Xi’an 710100,China) |
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| Abstract: | The goal of central to local fiscal transfer payment of China is to solve the vertical and horizontal imbalance of finance and to achieve the equalization of public services.This paper intends to pass from the vertical and horizontal balance objective,through the construction of the equalization index,to analyse the balancing ability of China’s transfer payment and draw relevant conclusions. |
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| Keywords: | central government local government fisical transfer payment equalization of public services |
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