摘要
为促进地区间基本公共服务均等化,亟待构造政府间财政转移支付制度。规范的政府间财政转移支付制度,则是制定《财政转移支付法》的重要基础。在财政分权的制度框架下,基本公共服务的供给责任主要由地方政府承担。鉴于欠发达地区的财力与事权不匹配,政府间财政转移支付可以增强欠发达地区的财力,保证其提供足够的基本公共服务。促进地区间基本公共服务均等化的财政转移支付制度,包括财力性转移支付的权义结构及计算标准、专项转移支付的权义结构及程序规则以及地方政府间财政转移支付的一般规定。
In order to promote equalization of basic public services among regions,intergovernmental fiscal transfer payment institution should be constructed.Normative institution of intergovernmental fiscal transfer payment is an important basis of formulation of Fiscal Transfer Payment Law.In the institutional framework of fiscal decentralization,basic public services are supplied by local authorities mainly.In light of fiscal power is not matched with local routine responsibility in poor region,intergovernmental fiscal transfer payment may strengthen fiscal power of local authorities so that it can provide sufficient basic public service.Fiscal transfer payment institution of promotion of equalization of basic public services among regions includes:basis of calculation of transfer payment and right-obligation structure of fiscal resources,procedure rules and right-obligation structure of transfer payment of special project,and general provision of fiscal transfer payment among local authorities.
出处
《社会科学》
CSSCI
北大核心
2010年第7期69-79,共11页
Journal of Social Sciences
基金
教育部人文社科研究规划基金项目"财政转移支付立法问题研究"(项目批准号:08JA82036)的阶段性成果
关键词
基本公共服务均等化
地方事权
财力性转移支付
专项转移支付
Equalization of Basic Public Service
Local Routine Responsibility
Transfer Payment of Fiscal Resources
Transfer Payment of Special Project
