论我国现阶段政府间转移支付规模的合理界限

政府间转移支付规模过大或过小都会影响分税制财政管理体制目标的实现。一国政府间转移支付的规模在相当大程度上是由该国的财权集中度与事权重心定位所决定的，可称之为分税制管理模式。该模式的选择需考虑一国的具体情况，包括是否具备实施大规模转移支付的制度条件以及权衡各种分税制管理模式的优势与局限。 鉴于我国目前短期内尚难以制定与实施规范的转移支付制度的情况，作者建议通过调整分税制管理模式适当缩小政府间转移支付的规模，以便提高我国分税制财政管理体制的运行效率。

Discussion on Reasonable Ambit of Existing Scale of Inter-governmental Transfer Payment in China

Either too large or too small scale of inter-governmental transfer payment will influence the achievement of aim of tax distribution in financial management system.The scale of inter-governmental transfer payment lies on the concentration ratio of financial power and epicenter orientation of routine power,which called tax distribution management mode.The choice of this mode is based on the concrete conditions of one country,including whether the institutional conditions for implementation of large scale transfer payment are fulfilled or not and the advantages and limitations of balancing various tax distribution management modes.Owing to the existing difficulties for constituting and implementing canonical transfer payment institution in short term,author suggests to properly shrink the scale of inter-governmental transfer payment by adjusting tax distribution management mode in order to enhance the operation efficiency of tax distribution financial management system in China.