CAJ | 학술논문

规范的政府间转移支付制度应当在实现地区财力均等化的同时，兼顾对地方政府的财政激励目标。但从学术界已有研究成果来看，我国转移支付制度的均等化效果和财政激励效果都不尽如人意，而且对转移支付公式的设计并未实现均等与激励目标的兼顾。将基本公共服务均等化目标与地方财政激励目标纳入转移支付公式，从而设计出一套能够兼顾均等与激励目标的转移支付制度，并以2009年、2010年的实际财政数据进行了数据模拟检验，证明转移支付公式的实际可操作性。应从财政收入、财政支出以及财政激励配套措施等方面对转移支付的“因素法”公式进行进一步优化。
규범적정부간전이지부제도응당재실현지구재력균등화적동시，겸고대지방정부적재정격려목표。단종학술계이유연구성과래간，아국전이지부제도적균등화효과화재정격려효과도불진여인의，이차대전이지부공식적설계병미실현균등여격려목표적겸고。장기본공공복무균등화목표여지방재정격려목표납입전이지부공식，종이설계출일투능구겸고균등여격려목표적전이지부제도，병이2009년、2010년적실제재정수거진행료수거모의검험，증명전이지부공식적실제가조작성。응종재정수입、재정지출이급재정격려배투조시등방면대전이지부적“인소법”공식진행진일보우화。
A standard intergovernmental transfer payment system should be able to promote regional finance equalization. Meanwhile, it should give consideration to fiscal incentives target to local government. However, from the existing researching achievements, both the equalization and fiscal incentives effect are undesirable in Chinese transfer payment system, moreover, the formula of transfer payment haven＇t taken account of them. The authors put forward the target of basic public service equalization and the target of fiscal incentives should brought into the transfer payment formula, and they design a new transfer payment system which combined equalization to encouragement target. Then they carry out a data inspection with the actual financial data from the year 2009 to 2010, which proved the practical maneuverability of it. Finally, they optimize the transfer payment formula from the aspects of financial revenue, financial expenditure, and supporting measures of fiscal incentives.