| 论政府间转移支付的分类 |
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| 引用本文： | 刘尚希,李敏.论政府间转移支付的分类[J].财贸经济,2006(3):17-22. |
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| 作者姓名： | 刘尚希 李敏 |
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| 作者单位： | 财政部科研所 |
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| 摘 要： | 进一步完善我国政府间转移支付体系是当前和今后面临的一个重大课题.我们认为,政府间转移支付按照目标和功能的不同,可分为以下4类:以均等化为目标的转移支付、解决辖区间外溢性问题的转移支付、中央委托地方事务引致的转移支付、以增强国家政治控制力为目标的转移支付.
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| 关 键 词： | 政府间转移支付 目标 分类 |
| 文章编号： | 1002-8102（2006）03-0017-06 |
The Classification of Intergovernmental Transfers |
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| LIU Shangxi,Li Min.The Classification of Intergovernmental Transfers[J].Finance & Trade Economics,2006(3):17-22. |
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| Authors: | LIU Shangxi Li Min |
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| Abstract: | It is vital for China to further improve the system of intergovernmental transfers at present as well as in the future. According to the objective and the function, the intergovernmental transfers can be classified into four categories, i.e., transfers for equalization purpose, transfers for resolving regional externalities, transfers for compensating the incidental expenditure due to the entrusted responsibilities from central government to local governments, and transfers for enhancing state political control. |
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| Keywords: | Objective Intergovemmental Transfer and Classification |
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