【作者】 明燕飞； 钟昭华；

【机构】 湖南大学政治与公共管理学院；

【摘要】 提供均等化的基本公共服务是财政转移支付的长期目标,但目前财政转移支付存有不足,表现为:中央与地方政府间财权和事权不对称;财政转移支付形式过多,一般性转移支付规模较小;专项转移支付比重偏大并且分配不规范;转移支付的法律和制度监管缺失,使得基本公共服务非均等性现象突出。本文从加强中央与地方财权与事权统一,完善省及以下均等化转移支付制度;优化转移支付结构,加大一般性转移支付力度;加强对专项转移支付的规范;推进财政转移支付专门法律监督体系建设四个方面提出改革对策,以实现基本公共服务的均等化。更多还原

【Abstract】 It is a long term goal of the financial transfer payment to provide equal basic public services.However,there are insufficient financial transfer payments as follows:First,the asymmetry between central and local governments in the property rights and the right to make decisions;Secondly,there are excessive forms for the financial transfer payment,and the generaltransfer payments are smaller: Thirdly,the proportion of the special transfer payments is relatively larger and the allocation is non-standard;Fourthly,there are lack of laws and monitor system in transfer payments,which makes the partial phenomenon in the area of essential public services more serious.This article promotes the reform measures in the following four aspects:1.Strengthen the reunification of the powers in the property rights and the right to make decisions between central and local governments,and improve the equalization transfer payment system in the provincial level and below; 2.Optimize the transfer payment structure and increase general transfer payments: 3.Strengthen the norms of special transfer payments; 4.Promote the system of legal supervision in the special financial transfer payment.These four-building aspects are to achieve the basic public services equal更多还原