我国政府间财政转移支付制度问题研究

摘  要
财政转移支付是政府间财政关系制度的重要组成部分。它是以各级政府之间所存在的财政能力差异为基础，以实现各地公共服务水平的均等化为目标，而实行的一种财政资金转移或财政平衡制度。我国财政转移支付制度的建立，在实现政府职能、解决地区间财力差异，等方面起到了积极的作用，然而我国的财政转移支付制度仍存在一系列问题，如政策目标不明确、政府间事权财权划分不清楚、转移支付制度结构不合理、缺乏法律监督等，这些都不利于我国地区间的协调发展，需要进一步改革和完善。本文旨在通过分析现阶段我国财政转移支付制度存在的问题，提出规范和完善我国财政转移支付制度的思路，为改革和完善的我国政府间财政转移支付制度提供一些参考和借鉴意义。

关键词 财政转移支付制度  政府事权  因素法 法律监督
Abstract
The inter-governmental fiscal transfer payment system is an important constituent of the inter-governmental fiscal system. The system’s foundation is the fiscal ability difference which exists by all levels of governments. Make each area of the country has equally public service level is the fiscal transfer payment system’s final goal. The establishment of our country’s fiscal transfer payment system played a positive role in many aspects, such as realizes the government’s functions, solves the problems which cased by difference of fiscal resource between difference areas. However, the fiscal transfer payment system of our country is still has a series of problems. For example, the policy goal is not clear enough, the inter-governmental decentralization and property rights division is not clear, the transfer payment system’s structure is unreasonable, the legal supervision is deficient, and so on. These are all disadvantageous to the coordinated develop of our country’s areas. So the system needs further reform and consummate. Through analyzing the disadvantage of present stage of our country fiscal transfer payment system, this article for the purpose of reform and consummate our country’s inter-governmental fiscal transfer system.

Key words：Inter-governmental fiscal transfer payment system   Right of government  
Factor method  Legal supervision

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