【作者】 杜方方；

【导师】 侯明；

【作者基本信息】 东北师范大学 ， 财政学， 2009， 硕士

【摘要】 1994年我国实行分税制改革以来,为了均衡地区间财力差异,促进公共服务均等化,中央财政在集中财力的基础上,不断加大转移支付规模,在解决地区间财力差距方面发挥了重要作用。但是,我国现行的财政转移支付制度具有过渡性特征,加之中央和地方政府之间事权和财权的范围界定不清,影响其固有功效的发挥。从地方政府的不同层级来看,我国省级以下转移支付制度尚未健全,省级、地市级财政对县乡财政的转移支付力度明显不足,逐步拉大了辖区内的地区间财力差距。因此通过制度创新形成规范的政府间财政转移支付制度,加速建立健全规范的公共财政体制,逐步加大中央对中西部落后地区的财政转移支付力度,对于目前国家大力倡导构建“和谐社会”、实现区域经济协调发展与逐步缩小东西部差距具有重要的意义。在规范和创新均等化财政转移支付制度时,要充分考虑可以在多大程度上通过其他途径解决公共服务均等化水平问题。论文通过查阅大量文献资料,从财政转移支付的基础理论出发,在借鉴发达市场经济国家财政转移支付成功经验的基础上,分析了我国财政转移支付的运行现状及其存在的问题。针对我国目前政府间财政转移支付均衡地区间财力力度不足的矛盾,提出在建立公共财政体制下,适应地区经济协调发展的规范化财政转移支付制度的具体政策建议更多还原

【Abstract】 Since the reform of tax distribution system in 1994,in order to balance the regional financial resource difference and to Promote the pub1ic service equilibrium,the enlarging unceasingly transfer payment scale of the central government which gather financial resource play the vital role in solving the area financial resource disparity. Nevertheless,the current financial transfer payment system affect its inherent operation effect in our nation because of its transitional characteristic and the governance and the property rights scope being unclear between the central government and the local government. According to local governmental different levels,below the Provincial level transfer Payment system have not yet been improved in our country,and the fiscal transfer Payment strength is obviously insufficient the Provincial level and the city level to the county—town ship finance,has enlarged the area financial resource disparity gradually inside the region. Therefore it is significant to construct the standard intergovernmental financial shift Payment system and Public financial system through the system innovation and to enlarge gradually the financial shift Payment strength the central government to the mid-west backwardness area for constructing“the harmonious society”, realizing the regional economy coordinated development and reducing the East—West section disparity.It has to consider fully to solve the public service equilibrium questions in the great degree through other way when standardizing and innovating equal finance shift Payment system. This study Consults a great deal of literature and data,embarks from the financial shift payment basic theory,uses the successful experience of the financial shift payment of the developed marketing economy country,has analyzed the operating current situation and existent questions of financial transfer Payment in our country. In view of our current intergovernmental fiscal transfer Payment balance the insufficient contradiction of the regional financial resource,forecast the regional financial resource of our country would be achieve the most superior scale. Finally,the paper puts forward the detail suggestions on standardizing the financial transfer Payment system to adapt the local economy coordinated development under the establishment of the public finance system.更多还原