试论农村公共产品转移支付制度的改革取向

政府转移支付指国家的各级政府之间在既定的职责、支出责任和税收框架下财政资金的无偿转移。为弥补财政实力薄弱的乡镇财力缺口，中央财政在财力性转移支付和专项支付上都给予了农村地区很大的支持，但农村公共产品供给中的政府转移支付还存在诸如支付形式不合理、支付数额的具体计算不科学、缺乏有效监管等问题。为改变农村公共产品供需失衡的现状，应建立省级及以下的农村公共产品一般性转移支付制度并完善专项转移支付，采用“因素法”计算农村公共产品供给转移支付数额，健全农村公共产品供给转移支付监督机制。

On the Reform Orientation of the Rural Public Goods Transfer Payment System

The government transfer payment is an unrequited transfer of financial fund between different local governments of a country within the framework of agreed responsibilities,expenditure responsibilities and tax revenue.Although the central government has given the rural regions with limited financial resources a lot of support in financial transfer payment and special transfer payment so as to cover their township finance deficit,there still exist many issues such as irrationality of payment modes,unscientif...