财经论丛
財經論叢
재경론총
Collected Essays On Finance and Economics
2014年
6期
17~23
,共null页
拨款结构 拨款依据 拨款形式
撥款結構 撥款依據 撥款形式
발관결구 발관의거 발관형식
grant structure; grant reasons; grant form
通过分析跨国经验，我们发现了转移支付结构选择中一些被共同遵循的基本原则。第一，转移支付无效率的一个重要原因是为各种目的使用相同转移支付；第二，对融资目的而言，非专项转移支付通常较专项转移支付更有效率；第三，目标于税收能力和公共服务能力的均等化，转移支付制度设计应以实际税收和实际支出等不易受接受地政府行为的影响的指标为基础。
通過分析跨國經驗，我們髮現瞭轉移支付結構選擇中一些被共同遵循的基本原則。第一，轉移支付無效率的一箇重要原因是為各種目的使用相同轉移支付；第二，對融資目的而言，非專項轉移支付通常較專項轉移支付更有效率；第三，目標于稅收能力和公共服務能力的均等化，轉移支付製度設計應以實際稅收和實際支齣等不易受接受地政府行為的影響的指標為基礎。
통과분석과국경험，아문발현료전이지부결구선택중일사피공동준순적기본원칙。제일，전이지부무효솔적일개중요원인시위각충목적사용상동전이지부；제이，대융자목적이언，비전항전이지부통상교전항전이지부경유효솔；제삼，목표우세수능력화공공복무능력적균등화，전이지부제도설계응이실제세수화실제지출등불역수접수지정부행위적영향적지표위기출。
By analyzing the cross-country experience, this paper has identified some basic rules that are followed when governments choose fiscal transfer structures. Firstly, one type of fiscal transfers is used to serve various purposes, which is an important reason for system inefficiency; Secondly, as for financing purposes, non-special fiscal transfers are usually more efficient than special fiscal transfers ; Thirdly, to reach the target of equalization between tax capacity and public service capacity, fiscal transfers should be based on the actual taxes and actual expenditures or other indicators; as these indicators are suscepti- ble to the influence of local governments.
