摘要
由于各地经济发展的差异和财政收支的不均衡,我国地区之间的公共服务水平存在很大的差异。转移支付是为了调整财政资源分布的不平衡,逐步实现地区财政均衡化进而实现公共服务基本均衡化。我国转移支付制度在实施中其制度目标没有得到很好的体现。实现地区公共服务均衡化必须坚持转移支付的公平原则,从转移支付的内容着手完善。
Because of the disproportion of regional development and difference of financial revenue and expenditure,the level of public service varies in our country.The transfer payment system is designed for adjusting the unbalanced financial resources,so as to realize the equalization of local finance and public service.But in our country,the system's aim can not be fully realized through its implement.To realize the equalization of regional public service,we should persist the fairness principle and complete its content.
出处
《华中师范大学研究生学报》
2007年第2期24-27,共4页
Central China Normal University Journal of Postgraduates
关键词
转移支付
公平原则
公共服务
transfer payment
fairness principle
public service
