我国政府间财政能力及其均衡制度研究

构建社会主义和谐社会离不开政府间财政能力的均衡配置。虽然财政能力均衡理论在国外已有50多年的历史,且均衡制度已比较完善,但我国以转移支付为主要内容的财政能力均衡制度建设还处于起步阶段。我国政府间财政能力纵向配置和横向配置的实证分析结果表明,我国转移支付制度的效果不佳,还存在着许多问题。这就需要我们借鉴国外的财政能力均衡制度来完善我国的政府转移支付制度。

A Study on the Equilibrium System of Intergovernmental Fiscal Capacity in China

It is impossible to construct the socialism and harmonious society without the equilibrium allocation of fiscal capacity. Although the theory of fiscal capacity equilibrium has existed for more than 50 years, and the equilibrium system is very perfect in foreign countries, it is only at its beginning stage in China. With an empirical analysis to the fiscal capacity in two dimensions, we find that the "transfer payment system" has lot of problems in our country. We must use the foreign fiscal capacity equilibrium system for reference to consummate our equilibrium system.