| 我国规范的省对县(市)均衡性转移支付制度研究 |
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| 引用本文： | 伏润民,王卫昆,常斌,缪小林.我国规范的省对县(市)均衡性转移支付制度研究[J].经济学(季刊),2012(1):39-62. |
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| 作者姓名： | 伏润民 王卫昆 常斌 缪小林 |
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| 作者单位： | 云南财经大学财政与经济学院公共政策研究中心;云南财经大学公共政策研究中心 |
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| 基金项目： | 作者在所承担的国家自然科学基金项目“基本公共服务均等化与我国均衡性转移支付测度体系研究”(71173179);财政部重大课题“地方政府标准财政收支测算”子课题“地方政府标准支出测算研究”;云南省财政厅重点课题“新形势下云南省省对下一般性转移支付制度研究”的基础上凝练而成;国家自然科学基金“地方政府债务可持续性与管理制度创新研究——以云南省为例”(70963015);“云南高校地方财政理论与实践科技创新团队”支持计划的资助课题的研究成果 |
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| 摘 要： | 县(市)级政府是提供基本公共服务的主体,如果缺乏规范、科学和公正的省对县(市)均衡性转移支付制度,以均等化为目标的均衡性转移支付将难以实现其政策意图。本文以"因素法"为基础,从标准财政收入测算、标准财政支出测算和均衡性转移支付绩效评价三个层面构建我国规范的省对县(市)均衡性转移支付制度体系。在此基础上,以云南省为例对均衡性转移支付资金分配进行实证测度,并提出该制度体系在实践运行中的经验与研究展望。
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| 关 键 词： | 标准财政收入 标准财政支出 均衡性转移支付绩效 |
A Study on Normative Equalized Transfer Payment System of Province-to-County in China |
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| Fu Runmin,Wang Weikun,Chang Bin and Liao Xiaolin.A Study on Normative Equalized Transfer Payment System of Province-to-County in China[J].China Economic Quarterly,2012(1):39-62. |
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| Authors: | Fu Runmin Wang Weikun Chang Bin and Liao Xiaolin |
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| Institution: | RUNMIN FU WEIKUN WANG BIN CHANG XIAOLIN MIAO(Yunnan University of Finance and Economics) |
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| Abstract: | The county government is the main institution who provides basic public services.If there is no normative,scientific and impartial system for the equalized transfer payment system of province-to-county,it would be impossible to realize the policy intention of basic public service equalization.Based on the "factor method",this paper aims to construct a equalized transfer payment system of province-to-county on the following three aspects:the evaluation of standard financial revenue,standard financial expenditure and the performance evaluation of the equalized transfer payment.Moreover,taking Yunnan province as an example,this paper carries out an empirical study to test the allocation of funds of the equalized transfer payment system,and then we sum up the practical experiences of this system and further research prospects. |
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