论财政调控与转移支付体系的完善

财政调控作为一种比行政控制更为适当和有效的调节地方政府行为的方式,可以通过中央对地方的转移支付来实现。而我国目前财政转移支付形式繁多、结构不合理、分配方法不规范,为此,迫切需要调整转移支付的模式选择、改进转移支付的结构和分配方法。

Fiscal Regulation and the Perfection of the system of Fiscal Transfer

The fiscal regulation is more efficient than administrative control in regulating the behaviors of local governments,which is accomplished by the fiscal transfer from central government to local governments.However,there are so many problems in Chinese fiscal transfer,such as an endless variety of forms,unreasonable structures and irregular distributing methods.So,we must adjust the models of fiscal transfer,and improve the structures and distributing methods of fiscal transfer.