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转移支付对地方财政努力影响的研究综述

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摘要 积极有效的转移支付应该是在实现基本公共服务均等化的同时,提高促进地方财政努力。但事实上,中央对地方的转移支付往往会被当作地方财政收入的替代,从而形成对中央补助的依赖,导致财政努力下降,使转移支付的政策效果受到削弱。本文通过对诸多学者关于转移支付对地方财政努力影响的研究进行梳理,有助于转移支付制度的改进。
作者 周维维
出处 《金融经济(下半月)》 2012年第11期77-80,共4页
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