摘要
介绍了西方国家的转移支付制度及其对我国的启示:加快转移支付立法,完善转移支付的法律监督体系;明确划分各级政府的事权;按照财权与事权相匹配的原则,合理划分各级政府的收入;优化转移支付结构,规范转移支付的方式;规范转移支付的分配方法,用"因素法"替代"基数法"。
The article introduces the financial transfer payment system of the West counties and on their experiences the author in- dicates the improvement orientations of our country＇ s financial transference payment systems： quickening the legislation of financial transference payment, improving the surveillance system of financial transference payment ; defining the power of governments at all lev- els; on the matching principle proper delimiting income of governments at all levels ; optimizing the structure and means of financial transference payment; standardizing the distributing means of financial transference payment.
出处
《华北水利水电学院学报（社会科学版）》
2008年第4期69-71,共3页
Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition)
关键词
完善
转移支付
公共服务
事权
Improving
Financial Transfer payment
Public service
Authority
