摘要
政府间转移支付体系,作为政府调节各级财政关系的重要制度安排,对于弥补纵向财力分配,矫正外部性,平衡区域经济社会发展,实现基本公共服务均等化等方面具有重要作用。围绕政府间转移支付体系的制度本身及其在实现公共服务均等化、实现财力平衡以及地区经济增长等领域的绩效,着重从政策层面和学术研讨层面梳理现有文献,并对现阶段研究存在问题和进一步改善的空间进行思考。
As an important government system arrangement to regulate fiscal relations at all levels, Intergovernmental transfer payment system plays important roles in compensating for longitudinal resource allocation, correcting the externality, balancing regional economic and social development, and realizing the equalization of basic public service. Based on the differential aspects from the policy and academy, the paper make overall literature reviews on intergovernmental transfer payment system by itself; and its performances regarding to realizing the equalization of public services, achieving the financial balance, regional economic growth and so on, and further make consideration about the present research problems and improvement spatial.
出处
《改革》
CSSCI
北大核心
2011年第10期132-137,共6页
Reform
关键词
政府间转移支付体系
均等化
绩效
intergovernmental transfer payment system, equalization, performance
