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有关实证研究表明,我国财政转移支付可以通过均衡地方政府财力缩小地区差距。然而,不断加大力度的财政转移支付功效尚嫌不足,还存在一些亟待解决的问题。完善我国财政转移支付可采取的措施包括:明确各级政府的事权与财权;健全有关法律法规体系和监督机制;进一步扩大转移支付规模,优化转移支付结构;统一转移支付分配标准,推广因素法;规范专项转移支付管理方式;切实推进省对下转移支付改革。
The empirical research shows that China’s fiscal transfer payment can narrow the regional disparity by balancing the financial resources of local governments. However, the effect of continuously increasing financial transfer payments is not enough. There are still some problems to be solved urgently. The measures that can be taken to improve China’s fiscal transfer payment include: clarifying the power and financial rights of governments at all levels; improving relevant laws, regulations and supervision mechanisms; further expanding the scale of transfer payments and optimizing the transfer payment structure; unifying transfer payment distribution standards and extension factor laws; Standardize the special transfer payment management; effectively promote the provincial transfer payment reform.