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.