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我国财政转移支付制度存在的问题与改革设想
引用本文:李嘉,王鹏. 我国财政转移支付制度存在的问题与改革设想[J]. 科技和产业, 2010, 10(4): 113-116
作者姓名:李嘉  王鹏
作者单位:1. 审计署长春特派办,长春,130021
2. 吉林省人大常委会,长春,130021
摘    要:财政转移支付制度是我国财政体制的重要组成部分,在处理政府间财政关系、均衡地区公共服务水平等方面发挥了重大作用。但是,目前我国财政转移支付制度仍存在许多问题。本文从六个方面揭示了目前我国财政转移支付制度存在的问题,并提出了我国财政转移支付制度改革的基本思路、主要原则和具体措施。

关 键 词:分税制  财政转移支付  公共服务  均等化

Problems and Reform in Financial Transfer Payment System in China
LI Jia,WANG Peng. Problems and Reform in Financial Transfer Payment System in China[J]. SCIENCE TECHNOLOGY AND INDUSTRIAL, 2010, 10(4): 113-116
Authors:LI Jia  WANG Peng
Affiliation:1.Changchun Audit Office;Changchun 130021;China;2.The Standing Committee of Jilin Provincial People's Congress;China
Abstract:China's financial transfer payment system is an important part of the fiscal system; it has played a major role in dealing with intergovernmental financial relations, balancing level of local public services. However, at present China's fiscal transfer payment system still has many problems. This paper reveals problems of China's fiscal transfer payment system at present from six sides, and put forward the basic consider, mostly fundamental, concrete measure about reform of specification of China's financia...
Keywords:tax system  financial transfer payment  public service  equalization  
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