我国转轨时期财政转移支付制度的目标体系及其分层问题

政府设计实施转移支付制度有着多重目标:实现纵、横平衡和矫正外溢及其他经济政治目标,这些目标之间相互联系、相互制约.规范的转移支付所追求的终极目标是区域间财政能力或公共服务水平均等化,但在实施过程中不同阶段不同时期对不同项目应分别制定不同的标准.我国现阶段政府转移支付的具体政策目标既受政府转移支付的最终目标制约,更服从于现阶段的国家宏观经济社会目标.

The Target System and Classification of Fiscal Transfer-payment During the Transitional Stage in China

The government has multi purposes in the design and implementation of transfer payment systems such as realizing the vertical and horizontal equity, internalizing an externality and other economic and political purposes, which inter-relate and inter-act. The ultimate purpose of transfer payments is to realize the equity of regional fiscal capacity and public service ability. Different standards should be set up during the different stages and for different projects. The present policy of our government is confined by the final purpose of transfer payments and serve the present macroscopic economic and political purposes.