CAJ | 학술논문

均衡性转移支付是我国转移支付制度的重要组成部分，它是中央财政为了平衡地区间财力差异、促进基本公共服务均等化为目的的重要制度安排。然而，作为一种无条件的财力补助，基层政府拥有对这部分资金完全的自主支配权。在多重目标，尤其是经济增长目标的压力下，均衡性转移支付资金可能被挪用和挤占，上级政府实现公共服务均等化的政策意图往往难以达到预期的效果。本文在阐述均衡性转移支付制度体系及存在问题的基础上，深入分析构建均衡性转移支付绩效评价的必要性，从绩效评价的实施模式和实施方案两个环节提出均衡性转移支付绩效评价体系的设计路线，并对存在的争议问题进行了初步讨论。
균형성전이지부시아국전이지부제도적중요조성부분，타시중앙재정위료평형지구간재력차이、촉진기본공공복무균등화위목적적중요제도안배。연이，작위일충무조건적재력보조，기층정부옹유대저부분자금완전적자주지배권。재다중목표，우기시경제증장목표적압력하，균형성전이지부자금가능피나용화제점，상급정부실현공공복무균등화적정책의도왕왕난이체도예기적효과。본문재천술균형성전이지부제도체계급존재문제적기출상，심입분석구건균형성전이지부적효평개적필요성，종적효평개적실시모식화실시방안량개배절제출균형성전이지부적효평개체계적설계로선，병대존재적쟁의문제진행료초보토론。
Equalization transfer - payment is an important part of the transfer - payment system in China, and a vital systematic arrangement of the central government to balance fiscal difference between regions and to promote the equalization of basic public services. However, as an unconditional financial assistance, the grass -roots government has complete independent control over the funds. And under the pressure of multiple objectives, especially that of economic growth targets, the funds may be misappropri- ated and diverted and thus often difficult to achieve the desired results. This paper first analyzes the system of equalization trans- fer payment and the problems existing in it, and then expounds in detail the necessity of constructing balance transfer performance evaluation. Next, a design line of performance evaluation is proposed from the model and scheme of implementation. Finally, some controversial issues concerned are discussed.