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财政转移性支出是世界各国普遍采用的平衡地方财政与重点扶持一些地区的重要手段,也是我国实行分税制之后地方财政收入和公共服务领域存在明显差距现状的必然选择。随着新型农村合作医疗试点工作全面展开,新型合作医疗筹资的资金来源和资金来源的可持续性问题成为新型农村合作医疗主要制约因素。本文通过对安徽省存在的筹资问题和影响因素分析,指出中央转移性支出对于落后地区新型合作医疗筹资的必要性。
Fiscal transfer expenditure is an important means adopted by all countries in the world to balance local finances and give priority to supporting some regions. It is also an inevitable choice for the existence of obvious gaps in local fiscal revenues and public service areas after China implements the tax sharing system. With the launch of the new rural cooperative medical care pilot project, the funding sources and sustainability of funding for new cooperative medical care have become the main constraints for the new type of rural cooperative medical care. Based on the analysis of the financing problems and influencing factors existing in Anhui Province, this paper points out the necessity of central transfer expenditures for the financing of new cooperative medical care in backward areas.