CAJ | 학술논문

我国以公共服务均等化为主要目标设计的转移支付制度,相对于协调地区经济发展、缩小地区经济差距的需要来说所起作用有限。地方政府争夺转移支付资金的博弈,导致财政资金紧缺与使用效率低下并存。财政转移支付作为协调政府间财政关系和地区利益的手段,其制度建设须以协调地区经济发展、缩小地区差距为目标,从转移支付模式、转移支付形式、转移支付资金分配办法等方面进行系统性的规划和设计。
아국이공공복무균등화위주요목표설계적전이지부제도,상대우협조지구경제발전、축소지구경제차거적수요래설소기작용유한。지방정부쟁탈전이지부자금적박혁,도치재정자금긴결여사용효솔저하병존。재정전이지부작위협조정부간재정관계화지구이익적수단,기제도건설수이협조지구경제발전、축소지구차거위목표,종전이지부모식、전이지부형식、전이지부자금분배판법등방면진행계통성적규화화설계。
China＇ s transfer payment system designed to achieve the equalization of public service has a very limited function in coordinating the economic development in different areas and minimizing their economic discrep- ancies. The games played by the local governments in the competition for obtaining transfer payment fund have caused the coexistence of fiscal reserve deficiencies and lack of efficiency. As the means to coordinate the fiscal re- lations between governments and the regional interests, the transfer payment system must serve the purpose of coor- dinating the economic developments in different areas and minimizing the regional economic discrepancies. We must make a systematic design in the modes, the forms and the funds allocation of transfer payment and have it gradually improved.