改革中央专项补助 完善我国转移支付制度

我国过渡时期的分税制经过10年余的修补运行,已越来越不适应市场经济改革和发展的需要。占中央财政支出很大比重的中央专项补助,从项目的设置、申请的审批到资金的拨付管理以及有关方面的监督检查,均存在诸多缺陷和问题。随着我国公共财政改革和建设的深入,以整治中央专项补助、强化对中央专项补助的管理为突破口,结束过渡时期分税制,建立以一般转移支付为主,中央专项补助为辅的科学的转移支付制度迫在眉睫。

Reforming the Special Subsidy from the Central Government and Perfecting the Transfer Payment System

After remedied operation of more than ten years in the transition period in China, the system of tax distribution is becoming more and more unsuitable to the reform and development of market economy. The special subsidy from the central government has many defects and problems ranging from the establishment of projects, the examination and approval of its application, the allocation and management of the fund, to the supervision and auditing thereof. It is now high time to intensify the management of the special government subsidy in order to end the system of tax distribution for the transitional period and set up a scientific transfer payment system that takes the general transfer payment as the main means and the special central government subsidy as the supplementary means.