政府间转移支付制度研究
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摘要
政府间财政转移支付是指一个国中央政府与地方政府或上下级之间在既定的财权、事权划分下,财政资金使用权的无偿让渡。随着经济的发展,地方之间区域差距的加大,转移支付的功能日益凸显。同时,转移支付制度作用的发挥也受到一些因素的制约。我国在1994年实行了分税制的财政体制改革,为配合分税制建立了财政转移支付制度。转移支付制度旨在促进财政的横向与纵向的平衡,达到区域间基本公共服务均等化的目标。转移支付制度具有政策指导性,能实现中央政府特定的政策安排,以实现其宏观调控的效果。我国的转移支付模式大体包括,一般转移支付、专项转移支付。在我国政府间转移支付制度建立以来,其在平衡地区财力、促进落后地区发展方面起到积极的作用,在看到成就的同时,我们也应看到我国财政转移支付制度仍存在一些问题,如财政转移支付制度还存在形式不规范、管理不到位、监督机制缺失等问题。因此,完善我国财政转移支付制度意义十分重大。本文在分析我国政府间财政转移支付制度出现的一些核心问题,总结了许多国外成功的经验,并侧重于结合我国的实际,论述了适合完善我国政府间转移制度的措施和建议。
Intergovernmental fiscal transfer payment is a state between the central and local government and the established superior financial authority, division of powers under the right to use free funds alienation. With the system, the gap between developing regions of increased transfer payments functionality is increasingly obvious. At the same time, it was constrained by a number of factors. China's tax system introduced in 1994, the financial management system, we began to establish a financial transfer payment system. Transfer payment system aimed at promoting horizontal and vertical fiscal balance, to achieve inter-regional equalization of basic public notice service goals. China's model of transfer payments, including general transfer payments, special transfer payments. Since the reform in the tax system, intergovernmental transfer payments to balance regional financial resources, to promote the development of backward areas to play an active role, but China's financial transfer payment system, there are still some problems, such as financial transfer payment system still exist in the form of non-standardized management is not in place , lack of oversight mechanisms and other issues, therefore, improve the fiscal transfer payment system in China is significant. Based on the analysis of China's intergovernmental fiscal transfer payment system in the emergence of some core issues, summed up the successful experiences of many foreign countries, and focus on the combination of the reality in China is discussed for perfecting China's inter-governmental transfer system of measures and proposals.
Intergovernmental fiscal transfer payment is a state between the central and local government and the established superior financial authority, division of powers under the right to use free funds alienation. With the system, the gap between developing regions of increased transfer payments functionality is increasingly obvious. At the same time, it was constrained by a number of factors. China's tax system introduced in 1994, the financial management system, we began to establish a financial transfer payment system. Transfer payment system aimed at promoting horizontal and vertical fiscal balance, to achieve inter-regional equalization of basic public notice service goals. China's model of transfer payments, including general transfer payments, special transfer payments. Since the reform in the tax system, intergovernmental transfer payments to balance regional financial resources, to promote the development of backward areas to play an active role, but China's financial transfer payment system, there are still some problems, such as financial transfer payment system still exist in the form of non-standardized management is not in place , lack of oversight mechanisms and other issues, therefore, improve the fiscal transfer payment system in China is significant. Based on the analysis of China's intergovernmental fiscal transfer payment system in the emergence of some core issues, summed up the successful experiences of many foreign countries, and focus on the combination of the reality in China is discussed for perfecting China's inter-governmental transfer system of measures and proposals.
引文
[1]文政.中央与事权事权划分[M].北京:中国经济出版社,2008.188-190.
[2]王国生.过渡时期地方政府与中央政府的纵向博弈及其经济效应[J].南京:大学学报(社哲版),2001.9-57.
[3]孙开.政府间财政关系研究[M].大连:东北财经大学出版社,1994.
[4]赵志耘,郭庆旺.论中国财政分权程度[J]..涉外税务,2005.(11)9-13.
[5]张学平.地方财政自给能力与中央对地方转移支付的实证分析[J].财经论丛,2004.(03)18-23.
[6]谢蓉,温倩雯.财政转移支付下中央与地方的博弈关系[J].中国行政管理,2005.(07)53-57.
[7]刘心一.税式支出分析[M].北京:中国财政经济出版社,1996.77-90.
[8]薛黎明.地方政府争取中央政府财政转移支付制度的博弈分析[J].财经科学,2002.(3) 22-24
[10]李万慧,刘夏阳.中国究竟应当实行什么样的财政转移支付结构[J].地方财政研究,2009.(2) 44-50.
[11]史丽佳.对我国财政转移支付制度的重新审视[J].商业时代,2009.(2) 34-46.
[12]柯高峰.浅析财政转移支付制度改革[J].财政监督,2008.(11)67-73..
[13]周成刚.关于建立我国财政转移支付法律制度的构想[J].西部财会,2006. 56-57.
[14]马骏.论转移支付[M].北京:中国财政经济出版社,2004.104-110.
[15]马海涛.财政转移支付制度.中国财政经济出版社, 2004.44-47.
[16]黄衍电.财政分权与财政转移支付改革探析地方财政研究,2006(04).30-43.
[17]蔡忠.美国分税制分级财政体制察报告[J].财政研究,1995.(9) 71-85.
[18]卢中原.财政转移支付和政府间事权财权关系研究.北京:中国财政经济出版社, 2007. 109-223.
[19]刘小明.财政支出经济分析[M].北京:中国财政经济出版社,2001.59-67
[20]沙安文、沈春丽主编.财政联邦制与财政管理:中外专家论政府间财政体制[M].北京:中信出版社,2005.127-130.
[21]张恒龙,陈宪.政府间转移支付对地方财政努力与财政均等的影响[J].经济科学,2007.(4)81-84.
[22]杨丹方.财政支出经济分析[M].上海:上海三联书店,2001.108-119.
[23]孙开主持.财政体制改革问题研究[M].北京:经济科学出版社, 2004.113-220.
[24]刘黎明.财政转移支付的博弈分析[M].北京:中国财政经济出社,2006.
[25]杨灿明.政府间财政转移支付制度研究文集[C].北京:经济科学出版社,2000.
[26]安体富.中国转移支付制度:现状?问题?改革建议[J].财政研究,2007.112-114.
[27]贾康、赵全厚,中国经济改革30年:财政税收卷[M].重庆:重庆大学出版社.2008.209-211.
[28]陈东琪.新一轮财政税收体制改革思路.北京:经济科学出版社.2009.8.34-65.
[29]理查德·M.伯德、麦克尔·斯马特,黄相怀编译.政府间财政转移支付对发展中国家的启示[J].财税体制改革,2005.(5)117-120.
[30]吕丽娜、高小健.中央与地方关系的博弈行为分析和制度创新[J].党政干部论坛,2000.(2)79-83.
[31]王文华.中央与地方财政关系的博弈行为分析[J].社会科学研究,1999.(2)45-50.
[33]王恩胡.深化财政税收体制改革的对策[J].宏观经济管理.2009.(2).104-110.
[33]黄佩华、迪帕克.中国:国家发展与地方财政[M].北京:中信出版社,2005.67-77.
[34]张维迎.博弈论与信息经济学[M].上海:上海人民出版社,2004.150-159.
[34]David Hyman :Public Finance ,A Contemporary Application of Theory to Practice .The Dryden Press[M],1999,635-640
[34]Brown C.V. & Jackson P .M .:Public sector Economics[M] . Edition, Basil Blackwell ,2005,227-229
[34]Richard M. Bird, Michael Intergovernmental transfer: International Lessons for Developing Countries [J]. Economic Development, 2002, 30 .889-12.
[34]Person, Political Economics [M] .Cambridge: MIT press ,2000
[34]Raymond Fishman, Decentralization and Corruption: evidence across countries [J].Journal of Public Economics ,2004 ,83(7) :325-440
[35]罗伯特·J·兰普曼.新帕尔格雷夫经济学大辞典[M].北京:经济科学出版社,1998:32-54
[2]王国生.过渡时期地方政府与中央政府的纵向博弈及其经济效应[J].南京:大学学报(社哲版),2001.9-57.
[3]孙开.政府间财政关系研究[M].大连:东北财经大学出版社,1994.
[4]赵志耘,郭庆旺.论中国财政分权程度[J]..涉外税务,2005.(11)9-13.
[5]张学平.地方财政自给能力与中央对地方转移支付的实证分析[J].财经论丛,2004.(03)18-23.
[6]谢蓉,温倩雯.财政转移支付下中央与地方的博弈关系[J].中国行政管理,2005.(07)53-57.
[7]刘心一.税式支出分析[M].北京:中国财政经济出版社,1996.77-90.
[8]薛黎明.地方政府争取中央政府财政转移支付制度的博弈分析[J].财经科学,2002.(3) 22-24
[10]李万慧,刘夏阳.中国究竟应当实行什么样的财政转移支付结构[J].地方财政研究,2009.(2) 44-50.
[11]史丽佳.对我国财政转移支付制度的重新审视[J].商业时代,2009.(2) 34-46.
[12]柯高峰.浅析财政转移支付制度改革[J].财政监督,2008.(11)67-73..
[13]周成刚.关于建立我国财政转移支付法律制度的构想[J].西部财会,2006. 56-57.
[14]马骏.论转移支付[M].北京:中国财政经济出版社,2004.104-110.
[15]马海涛.财政转移支付制度.中国财政经济出版社, 2004.44-47.
[16]黄衍电.财政分权与财政转移支付改革探析地方财政研究,2006(04).30-43.
[17]蔡忠.美国分税制分级财政体制察报告[J].财政研究,1995.(9) 71-85.
[18]卢中原.财政转移支付和政府间事权财权关系研究.北京:中国财政经济出版社, 2007. 109-223.
[19]刘小明.财政支出经济分析[M].北京:中国财政经济出版社,2001.59-67
[20]沙安文、沈春丽主编.财政联邦制与财政管理:中外专家论政府间财政体制[M].北京:中信出版社,2005.127-130.
[21]张恒龙,陈宪.政府间转移支付对地方财政努力与财政均等的影响[J].经济科学,2007.(4)81-84.
[22]杨丹方.财政支出经济分析[M].上海:上海三联书店,2001.108-119.
[23]孙开主持.财政体制改革问题研究[M].北京:经济科学出版社, 2004.113-220.
[24]刘黎明.财政转移支付的博弈分析[M].北京:中国财政经济出社,2006.
[25]杨灿明.政府间财政转移支付制度研究文集[C].北京:经济科学出版社,2000.
[26]安体富.中国转移支付制度:现状?问题?改革建议[J].财政研究,2007.112-114.
[27]贾康、赵全厚,中国经济改革30年:财政税收卷[M].重庆:重庆大学出版社.2008.209-211.
[28]陈东琪.新一轮财政税收体制改革思路.北京:经济科学出版社.2009.8.34-65.
[29]理查德·M.伯德、麦克尔·斯马特,黄相怀编译.政府间财政转移支付对发展中国家的启示[J].财税体制改革,2005.(5)117-120.
[30]吕丽娜、高小健.中央与地方关系的博弈行为分析和制度创新[J].党政干部论坛,2000.(2)79-83.
[31]王文华.中央与地方财政关系的博弈行为分析[J].社会科学研究,1999.(2)45-50.
[33]王恩胡.深化财政税收体制改革的对策[J].宏观经济管理.2009.(2).104-110.
[33]黄佩华、迪帕克.中国:国家发展与地方财政[M].北京:中信出版社,2005.67-77.
[34]张维迎.博弈论与信息经济学[M].上海:上海人民出版社,2004.150-159.
[34]David Hyman :Public Finance ,A Contemporary Application of Theory to Practice .The Dryden Press[M],1999,635-640
[34]Brown C.V. & Jackson P .M .:Public sector Economics[M] . Edition, Basil Blackwell ,2005,227-229
[34]Richard M. Bird, Michael Intergovernmental transfer: International Lessons for Developing Countries [J]. Economic Development, 2002, 30 .889-12.
[34]Person, Political Economics [M] .Cambridge: MIT press ,2000
[34]Raymond Fishman, Decentralization and Corruption: evidence across countries [J].Journal of Public Economics ,2004 ,83(7) :325-440
[35]罗伯特·J·兰普曼.新帕尔格雷夫经济学大辞典[M].北京:经济科学出版社,1998:32-54