论文部分内容阅读
本文阐述了澳大利亚各级政府之间的财政关系、事权与支出责任的划分,对澳大利亚的均等化转移支付制度进行了分析。通过结合中国现行转移支付制度存在的主要问题,并对澳大利亚的转移支付制度进行借鉴,为优化中国转移支付制度结构,实现转移支付制度财权与事权合理划分,规范政府间财政关系提供相关的政策建议。
This article expounds the division of fiscal responsibilities, powers and expenses among different levels of government in Australia and analyzes the equalization transfer payment system in Australia. By combining the main problems existing in the current transfer payment system in China and drawing lessons from the transfer payment system in Australia, the paper provides relevant policy recommendations for optimizing the structure of China’s transfer payment system, rationalizing the distribution of financial rights and powers and regulating government intergovernmental fiscal relations .