CAJ | 학술논문

在现行财政补助体制和结构下，中央建立的以纵向转移支付为核心的财政转移支付制度，不仅没有解决政府间横向财力失衡问题，反而有扩大的趋势。在以纵向转移支付为核心的基础上，以公共服务均等化和区域经济协调发展理念为基础，探索和规范横向转移支付手段，一方面，可以保障贫困地区基本公共服务供给，减少新债的举借；另一方面，将横向转移资金配套于经营性领域，则可增加该地区未来收入，减轻还债压力并实现债务资金可持续性发展。通过对近些年来对口援建机制进行梳理和评价发现，我国已初步具有类似横向转移支付模式的对口援建机制，为规范化的横向转移支付模式提供了借鉴，推进横向转移支付模式具有客观必要性和现实可能性。
재현행재정보조체제화결구하，중앙건립적이종향전이지부위핵심적재정전이지부제도，불부몰유해결정부간횡향재력실형문제，반이유확대적추세。재이종향전이지부위핵심적기출상，이공공복무균등화화구역경제협조발전이념위기출，탐색화규범횡향전이지부수단，일방면，가이보장빈곤지구기본공공복무공급，감소신채적거차；령일방면，장횡향전이자금배투우경영성영역，칙가증가해지구미래수입，감경환채압력병실현채무자금가지속성발전。통과대근사년래대구원건궤제진행소리화평개발현，아국이초보구유유사횡향전이지부모식적대구원건궤제，위규범화적횡향전이지부모식제공료차감，추진횡향전이지부모식구유객관필요성화현실가능성。
Under the current system and structure of fiscal assistance, the fiscal transfer payment system established by the central gov-ernment, taking vertical transfer payment as the core, does not solve the intergovernmental horizontal fiscal imbalances, but deteriorate the condition. On the one hand, exploring and regulating horizontal transfer payment means based on the core of the vertical transfer payment and the concept of equalization of public services and coordinated development of regional economy could ensure the supply of basic pub-lic services in poor areas and reduce new debt;on the other hand, matching horizontal transfer funds with the operating field could increase the region's future revenues, reduce debt stress and achieve sustainable development of debt capital. The analysis of aided reconstruction mechanisms in recent years shows that China has initially had a similar aided reconstruction mechanism of horizontal transfer payment mode, which provides a reference to the standardization of the mode. In addition, the horizontal transfer payment mode has objective ne-cessity and realistic possibility.