政府间转移支付模式的研究

【作者】 侯艳；

【导师】 寇铁军；

【作者基本信息】 东北财经大学 ， 财政学， 2005， 硕士

【摘要】 1994年,为了适应建立社会主义市场经济体制的需要,我国进行了以分税制为核心的财税体制改革。我国现行的政府间转移支付制度就是在1994年分税制改革后逐步形成的。1995年我国又出台了《过渡期转移支付办法》,使政府间转移支付制度在规范化、科学化的道路上迈进了一大步。可以说现行的制度是新旧财政体制下各种转移支付方式的混合体,一方面发挥了积极的作用,另一方面还存在着许多不足,这也正体现了中国渐进式改革的特色。 本文的着眼点是政府间转移支付制度中模式的研究,共分为四个部分。 第一部分是对政府间转移支付模式的一般分析。从世界范围来看,政府间转移支付模式主要有三种:纵向模式、横向模式和纵横交错模式。各个国家根据其财政资源分布状况及实现财力均衡目标的需求,确定不同的转移支付模式;同时,各模式下所采用的转移支付手段也不相同。 第二部分列举了我国政府间转移支付的现状和问题。我国现行的政府间转移支付制度是从“分级包干”体制中的转移支付制度演变而来的,具有浓厚的中国特色。它存在着独特的资金双向流动,而且没有真正意义上的横向转移支付。 第三部分介绍了各国政府间转移支付模式。由于世界各国历史背景、政治经济体制和经济发展程度不同,各国采用的政府间转移支付模式也不同。大多数西方国家已经建立了一套比较完善的政府间转移支付模式,对其进行研究,对我国建立中国特色的政府间转移支付模式具有积极意义。 第四部分是本文的核心,提出了完善我国政府间转移支付模式的基本思路。借鉴国际成功经验,结合我国国情,现阶段,我国应选择以纵向转移支付为主,横向转移支付为辅,纵横交错的转移支付模式。这是和我国政府间转移支付的目标相适应的。该部分对现有的政府间转移支付制度进行了修改和补充,提出了横向转移支付的具体方案,并辅之以相关的配套改革。更多还原

【Abstract】 For the demand of the construction of market economy mechanism, Chinese government carried out the reform of finance and taxation system on the core of distribution of tax system in 1994. It’s after the reform of distribution of tax system in 1994 that the current transfer payment system comes into being progressively. In 1995, our government issued "The Payment Method In Transition Period", which made transfer payment between governments stride forward a great step on the road of standardization and science. The current system is mixtures of all kinds of means of transfer payment in the new-old financial system. On one hand, it plays a positive role. On the other hand, it has many problems. It is the characteristic of Chinese reform.The respect of the paper is the research of mode of transfer payment system between governments. And the topic has four parts.The first part is the general analysis about the mode of transfer payment between governments. According to rang of the world, there are three kinds of transfer payment modes between governments: vertical mode, horizontal mode and interlaced mode. Each country confirms different transfer payment mode according to its distributing situation of financial resources and the demand of realizing the aim of the financial balance. Meanwhile, the means of transfer payment isn’t same, too.The second part is the current situation and questions of transfer payment. The current transfer payment system develops from the transfer payment system in the system of "contracts in different grades" and has Chinese characteristics strongly. It has funds of flowing in two-way uniquely, and has no real horizontal transfer payment.The third part is transfer payment modes between governments in various countries. Each country selects the different modes of transfer payment between governments because of the different of historical backgrounds, political andeconomic systems and the development degree of economy. Most of western countries have already set up a set of perfect transfer payment modes between governments. If we are going to research it, it will have positive meanings for the transfer payment mode that has Chinese characteristics.The fourth part is the core of the paper. In the part, the basic thought of perfecting transfer payment mode between governments is explained. Now, we should choose the interlaced transfer payment mode in which the main aspect is vertical transfer payment and the subsidiary is horizontal transfer payment according to international successful experience and the national conditions of our country. It is fit with the goal of transfer payment between governments. This part revises and supplements the current transfer payment system, put forward the concrete scheme of horizontal transfer payment and the reform on the other aspects.更多还原