论文部分内容阅读
规范的财政转移支付制度的建立是保证政府的宏观调控职能正常运作的需要,也是实现地区间财政能力、公共服务水平均等化的需要。目前我国政府间财政转移支付制度存在很多问题,包括:政府间事权、财权不分;财政转移支付结构不规范、不完善;计算方法不科学;法律监督机制不完善等。本文结合我国的实际情况,在借鉴德国转移支付有益经验的基础上,提出一些规范我国财政转移支付制度的建议。
The establishment of a standardized fiscal transfer payment system is necessary to ensure the normal operation of the government’s macro-control function and to equalize the financial capability and public service delivery among regions. At present, there are many problems in China’s intergovernmental financial transfer payment system, including: intergovernmental powers, financial power is not divided; financial transfer payment structure is not standardized and imperfect; calculation method unscientific; legal supervision mechanism is not perfect. Based on the actual situation in our country and based on the beneficial experience of transfer payment in Germany, this paper puts forward some suggestions to standardize the system of fiscal transfer payment in our country.