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1994年我国分税制改革后,作为分税制修正补充机制的转移支付制度,逐步发展成为中央对地方财力安排的主导机制。在各类转移支付形式的演化中,虽然弥补效率损失、纠正支出和收入分权的不匹配、促进财政横向公平是其重要目标,但也深受政治控制目标、利益分化、央地目标差异甚至谈判能力的影响和制约,由此导致了巨大的效率损失,因此应从清晰划分中央和地方的财权和支出责任范围、调整政绩考核机制和官员晋升机制、以正式制度完全取代讨价还价和自由裁量、鼓励社会公众和新闻媒体参与转移支付制度实施的监督等方面予以完善。
After the reform of the tax-sharing system in 1994, the transfer payment system, as a supplementary mechanism for the amendment of the tax-sharing system, gradually developed into the leading mechanism for the central government’s financial arrangements with the local authorities. In the evolution of various forms of transfer payment, although compensating for the loss of efficiency, correcting the mismatch between expenditure and decentralization of power and promoting horizontal equity in finance are their important goals, they are also subject to the goals of political control, the divergence of interests, the differences in the goals of central cities, Therefore, we should clearly divide the financial rights and expenditure responsibilities of the central and local governments, adjust the performance appraisal system and the official promotion mechanism, completely replace bargaining and discretion with the formal system, and encourage Social public and news media to participate in the supervision of the implementation of the transfer payment system to be improved.