论文部分内容阅读
本专题研究报告的任务,并不是要对中国的政府间财政转移支付作出系统的理论和政策分析,而仅在于将50年代初以来这一重要的体制和政策领城的基本事实作一个梳理,并且仅限于总量方面的描述.通常,我们把只涉及上级政府对下级政府的财政转移支付称为“狭义的财政转移支付”,而把既包括上级政府时下级政府的财政转移支付,也包括下级政府对上级政府的收入转移支付,称为“广义的财政转移支付”.在本文中,我们的研究重点是狭义的财政转移支付,其中主要是中央财政对省级财政的转移支付.
The task of this special report is not to systematically analyze the theoretical and policy analysis of China’s intergovernmental fiscal transfers, but only to sort out the basic facts of this important institution and policy leader since the early 1950s, And only limited to the total amount of description.Usually, we only refer to the higher level government transfers to the lower level of government fiscal transfers as “a narrow fiscal transfer payments”, while the lower level governments, including both governments when the financial transfer payments, including The lower level government transfers revenue to higher level government, which is called “generalized fiscal transfer payment.” In this paper, we focus on the narrow fiscal transfer payment, which is mainly the central government’s transfer payment to the provincial finance.