摘要
财政转移支付是在财税领域完善中央与地方关系的重要制度安排,通过对经济欠发达地区进行资源调配,基本稳定了财政收支、缩小了区域经济差距、实现了公共服务均等化。本文将研究视角聚焦于欠发达地区,以宁夏为例,探讨欠发达地区财政转移支付的特征,找出了目前欠发达地区财政转移支付存在的构成不合理、均衡性资金比重有待提高、资金使用效果难以准确评价等问题,提出了加强欠发达地区财政自身建设、优化转移支付类型、完善转移支付评价制度等对策建议。
Financial transfer payment is an important institutional arrangement to improve the relationship between the central and local governments in the field of finance and taxation,through the allocation of resources in underdeveloped areas,it has basically stabilized the fiscal revenue and expenditure,narrowed the regional economic gap,and realized the equalization of public services.This thesis focuses on the underdeveloped areas,taking Ningxia province as an example,discusses the characteristics of financial transfer payment in underdeveloped areas,and finds out some problems,such as unreasonable composition of financial transfer payment in underdeveloped areas,the proportion of balanced funds needs to be improved,and the effect of the use of funds is difficult to be accurately evaluated.This paper puts forward some countermeasures and suggestions,such as strengthening the financial self-construction of the underdeveloped areas,optimizing the type of transfer payment,perfecting the evaluation system of transfer payment and so on.
作者
梁欢
LIANG Huan(Guyuan Municipal Sub-branch PBC,Guyuan Ningxia 756000)
出处
《西部金融》
2020年第10期85-90,共6页
West China Finance
关键词
财政
转移支付
欠发达地区
均等化
transfer payment
underdeveloped areas
equalization
