摘要
财政转移支付是协调政府间财政分配关系的基本手段 ,其目标是实现各地区间社会公共服务水平的大致均等。本文提出了进一步完善我国财政转移支付制度的基本思路。
Intergovernmental Transfer payment is an elementary means to harmonize the intergovernmental financial distribution relationships. Its target is to realize the rough equalization of the communal service level among different areas. The article offered the basic ideas of how to improve China's intergovermmental transfer payment system.
出处
《审计与经济研究》
北大核心
2002年第5期46-50,共5页
Journal of Audit & Economics
