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转移支付的相关国际性比较 被引量:1

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摘要 一、引言 转移支付是一种用来处理政府间财政资金分配关系的制度,在实现社会公平、缩小地区间贫富差距,维护政治稳定,达到国家财政能力均等化等方面发挥着重要的作用。本文旨在通过对德国、日本、澳大利亚、韩国和印度这五个具有代表性的国家的财政体制以及转移支付方式等方面的归纳总结,找到一种建立一套完善且有效的转移支付制度的办法。
作者 岳琳琳
出处 《金融经济(下半月)》 2015年第4期171-172,共2页
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