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政府间财政转移支付制度是以中央和地方财政之间存在收支差异为基础,为实现区域间各项社会经济事业协调发展而采取的财政政策。它是最主要的区域补偿政策,也是世界缩小区域经济发展差距实践中最普遍使用的一种政策工具。本文通过分析韩、德两家财政转移支付制度,并与我国政府间财政转移支付制度进行比较,从而对我国转移支付制度有所裨益。
The intergovernmental fiscal transfer payment system is a fiscal policy based on the existing differences in revenue and expenditure between the central and local governments and the coordinated development of various social and economic undertakings among regions. It is the most important regional compensation policy and the most commonly used policy instrument in the world to reduce the disparity in regional economic development. By analyzing the financial transfer payment system of Korea and Germany and comparing with the intergovernmental fiscal transfer payment system in our country, this paper will benefit our transfer payment system.