| 完善我国财政转移支付制度的思路 |
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| 引用本文： | 郑勇,王昌诗.完善我国财政转移支付制度的思路[J].武汉工程职业技术学院学报,2004,16(4):66-69. |
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| 作者姓名： | 郑勇 王昌诗 |
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| 作者单位： | 湖北大学职业技术学院经贸系,武汉,4300 |
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| 摘 要： | 财政转移支付制度作为协调政府间财政分配关系的基本手段 ,其最终目标是实现各地区间社会公共服务的均等化。但我国现行的财政转移支付制度 ,由于中央财力分散 ,长期以来形成了一定的地方利益格局 ,各种转移支付形式之间缺乏统一协调机制而造成了转移支付未能体现财政均衡原则 ,不能缓解地区间经济发展不平衡 ,从而未能真正实现转移支付的目的。
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| 关 键 词： | 财政转移支付制度 税收返还 分税制 财政平衡系数 |
| 文章编号： | 1671-3524(2004)04-0066-04 |
| 修稿时间： | 2004年9月26日 |
Thouhts on Perfecting China's Fiscal System of Transferring |
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| Zheng Yong,Wang Changshi.Thouhts on Perfecting China''''s Fiscal System of Transferring[J].Journal of University for Staff and Workers of Wuhan Iron and Steel(Group)Corporation,2004,16(4):66-69. |
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| Authors: | Zheng Yong Wang Changshi |
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| Institution: | Zheng Yong Wang Changshi |
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| Abstract: | As a basic means to coordinate fiscal relationships between governments,fiscal system of transferring payment aims to finally equalize social public service among different areas.But owing to decentralized financial resources of the central government,a certain situation of local benefit has been existing for a long time. Consequently the lack of coordinating system among various forms of transferring payment causes the failure of the embodiment of harmonious principles,the inequality of development between different areas remains,and the purpose of transferring payment is not truly realized.The article, in particular,discusses the problems in this field. |
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| Keywords: | fiscal system of transferring payment return of tax system of divided taxes coefficientof financial balance |
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