我国财政转移支付制度失效及改革探析——基于公共服务均等化的视角

作为1994年分税制改革的配套制度,转移支付制度理应在平衡地区发展和促进公共服务均化等方面发挥重要作用。然而,由于运行模式过于"行政化"、资金结构分配不合理等原因,我国规模庞大的财政转移支付却起不到应有的政策效果。因此,未来的改革需从制度设计入手,推进转移支付制度的"法治化"建设,科学制定资金分配考核指标,构建以基本公共服务均等化为目标、以县为承接基础的财政转移支付制度。

Tax-share Reform,Payment Transfer System,and Equalization of Public Service

As the supporting policies for tax-share reform in 1994,the payment transfer system should have played an important role in regional development and the promotion of equalization of public services.However,due to the "bureaucratic" operation mode and the structure of irrational capital distribution,our large scale payment transfer system could not generate the desired results.Therefore,future reform must start from the design of the system,the promotion of the payment transfer system,"the rule of law",and the appropriate designation of the assessment indicators for the allocation of funds so that the goal of "equalization" in the reasonable allocation of central financial assistance can be achieved.