CAJ | 학술논문

对口支援是中国特色横向财政转移支付雏形，尽管体现了社会主义制度的优越性，但其缺陷仍十分明显。应该基于国家财政均衡体系建设的需要，将我国的对口支援进行归并、划转、改造：一部分归并到横向财政转移支付，归属于国家财政均衡体系；一部分划转到市场体系；一部分进行功能再造归属于国家应急动员体系。基于此，本文首先分析我国对口支援所存不足及其原因，进而立足我国财政均衡机制建设的必要性、可行性，探讨了对口支援改进为横向财政转移支付的实现机制、推进路径等问题。
대구지원시중국특색횡향재정전이지부추형，진관체현료사회주의제도적우월성，단기결함잉십분명현。응해기우국가재정균형체계건설적수요，장아국적대구지원진행귀병、화전、개조：일부분귀병도횡향재정전이지부，귀속우국가재정균형체계；일부분화전도시장체계；일부분진행공능재조귀속우국가응급동원체계。기우차，본문수선분석아국대구지원소존불족급기원인，진이립족아국재정균형궤제건설적필요성、가행성，탐토료대구지원개진위횡향재정전이지부적실현궤제、추진로경등문제。
Counterpart aid is the rudiment of the Chinese style horizontal fiscal transferring payment .Although it has ad-vantages derived from the socialist system , it also has some obvious flaws .We need to merge , transfer and recreate the Chi-nese counterpart aids to meet the demand for constructing a national fiscal balance system , merging some into the horizontal fiscal transferring payment to affiliate with the national fiscal balance system , transferring some into the market system , and recreate some functionally to integrate into the national emergency mobilization system .This article is an original study on the necessity, feasibility, implementation mechanism , and improvement path of the fiscal balance mechanism construction .