摘要
本文从制度和分配两个方面分析了分税制以来我国专项转移支付的变迁过程,并构建利益理论模型研究了专项转移支付变迁的动因。本文认为,专项转移支付制度和分配变迁的路径选择是中央、地方政府和主管部委之间组织利益和个人利益博弈的结果。在这一演进过程中,中央政府在宏观布局和制度安排上起着主导作用,但在具体执行中,主管部委和地方政府出于不同的利益需要,导致了现实中的分配结果。
In this paper,we discuss the process of evolution about China＇s special transfer payment from the aspects of institution and distribution since the adoption of tax-sharing system, we apply theoretical model of interests to investigate the motivation behind the changes of the special transfer payments. We argue that the way of selection of China＇s special transfer payments and distribution result from the game between the individuals and the organized interest groups represented by the Chinese central and local governments and different ministries. During this gradual progress, the central government plays a guiding role in macro-economy layout and policy-making process. However, in the concrete implementation of those policies, the administrating ministries and local governments are responsible for the current distribution result because of their various interests＇ need.
出处
《中国经济问题》
CSSCI
北大核心
2011年第2期68-75,共8页
China Economic Studies
基金
国家自然科学基金重点项目(70833002)
清华大学产业发展与环境治理研究中心重大项目特别资助
关键词
专项转移支付
变迁
动因
special transfer payments
evolution
motivation
