完善我国财政转移支付制度的分析研究.pdfVIP

Classified Index: Code: 10075 U.D.C: NO: A Dissertation for the Degree of M. Economics Research on How to Improve the System of Fiscal Transfer Payment of China Candidate: Zhao Hongliang Supervisor: Professor Dong ZhengXin Academic Degree Applied for: Master of Economics Specialty: Plutonomy University: HeBei University Date of Oral Examination: June ，2006 摘 要 转移支付是政府间财政关系的一项重要制度。1994 年分税制财政体制改革后，我国 逐步探索建立与市场经济体制相适应的现代政府间转移支付制度。本文对我国财政转移 支付进行了研究。研究表明：伴随着分税制财政体制改革的日趋深入，我国已初步构建 起具有中国特色的财政转移支付体系。财政转移支付在均衡地区财力、实现国家宏观调 控目标方面发挥着越来越重要的作用。但现行转移支付结构不尽合理、方法不够统一、 管理不够规范的问题仍比较突出，影响了转移支付均等化目标的实现。本文对我国现行 财政转移支付制度存在问题的原因进行了深入剖析，并在借鉴国外有关经验基础上，提 出了完善我国财政转移支付制度的有关对策建议，主要包括：进一步明确财政转移支付 制度体系的目标，科学合理界定各级财政支出责任，规范财政收入体制划分，优化和调 整转移支付结构，完善转移支付分配管理机制，建立和完善转移支付监督机制，减少政 府层级、改革行政体制，建立和完善地方税体系、扩大地方财权范围等对策建议。 关键词 支出责任 收入划分 转移支付 Abstract Fiscal transfer payment is an important system among governments’ financial relations. Since the tax-sharing system has started in 1994, China is exploring to set up modern fiscal transfer payment system meeting the requirement of market economy system. The research on the fiscal transfer payment system shows that with the deepening of the reform of tax-sharing fiscal system, the fiscal transfer payment system with Chinese characteristic has primarily been built up. In balancing the fiscal capacity between different regions and achieving the objectives of macro-adjustment, the system of fiscal transfer payment plays a more and more important role. But there are still some problems in this system that influence the realization of its desired objects, such