CAJ | 학술논문

自1994年分税制财政体制实施以来，转移支付制度作为财政体制结构中的重要组成部分，在调节各级政府财政收支，促进区域经济协调等方面发挥着举足轻重的作用。但目前我国的转移支付制度仍然存在着一定的缺陷，改革我国的转移支付制度，应合理划分我国各级政府的财权和事权；规范转移支付的资金分配方法，扩大因素法的使用范围；科学确定政府间转移支付制度的目标；优化转移支付结构，构建纵横交错的转移支付框架；加快转移支付制度的法制化建设，加强转移支付的法律保障；建立转移支付评价、监督和考核机制。
자1994년분세제재정체제실시이래，전이지부제도작위재정체제결구중적중요조성부분，재조절각급정부재정수지，촉진구역경제협조등방면발휘착거족경중적작용。단목전아국적전이지부제도잉연존재착일정적결함，개혁아국적전이지부제도，응합리화분아국각급정부적재권화사권；규범전이지부적자금분배방법，확대인소법적사용범위；과학학정정부간전이지부제도적목표；우화전이지부결구，구건종횡교착적전이지부광가；가쾌전이지부제도적법제화건설，가강전이지부적법률보장；건립전이지부평개、감독화고핵궤제。
Since the implementation of tax-sharing system in 1994, as an important part of Chinese financial institutional structure, transfer payment system has played a pivotal role in regulating the revenue and expenditure of governments at all levels and promoting the regional economic coordination. However, in China＇s transfer payment system there are still some defects. Therefore, to reform China＇s transfer payments system, efforts should be made in the following aspects： make reason- able division for the financial and administrative rights of governments at all levels; regulate the allocation of funds for trans- fer payment, expand the use of factor method; scientifically determine the target of intergovernmental transfer system; opti- mize the structure of transfer payment, establish the criss-eross framework for transfer payment; speed up the construction of the legal system for transfer payment system, strengthen legal protection for transfer payment; and establish a mechanism of assessment, monitoring and evaluation of transfer payment.