【摘要】：改革開放以來,我國政府間縱向財政轉移支付制度幾經調整,提出“基本公共服務均等化”的目標,逐步形成今日之格局。文章通過對分級包干時期、財政大包干時期、分稅制改革初期以及所得稅分享改革后轉移支付制度的內容、特征和效應進行比較分析后,可以清晰看出我國政府間縱向轉移支付制度的演進歷程,發(fā)現(xiàn)其變遷規(guī)律。尤其在所得稅分享改革后,我國的財政轉移支付制度體系逐漸成熟,內容日趨豐富,有效地緩解了地方財政壓力。但是,在制度目標實現(xiàn)方面,仍存在一些不足,集中體現(xiàn)在轉移支付制度的目標不明確、資金分配標準不夠科學、結構不盡合理、外部約束機制不健全等。在目前的各類轉移支付形式中,專項轉移支付制度最不規(guī)范,地方政府在爭取專項轉移支付項目上存在較為嚴重的不公平競爭現(xiàn)象,本文構建模型分析了委托代理框架下關于專項轉移支付的激勵問題,認為中央政府在選擇代理人時要遵守效率優(yōu)先的原則,采取獎懲結合的辦法。文章在借鑒國外成功的轉移支付制度的基礎上,結合我國現(xiàn)行財政轉移支付制度中存在的問題,提出了較為可行的改進措施：明確劃分中央與地方政府的財權與事權；優(yōu)化和調整轉移支付的結構；合理設計轉移支付的資金分配標準；加強轉移支付資金的預算體系建設；積極推進轉移支付配套政策的改革。
[Abstract]:Since the reform and opening up, our government vertical fiscal transfer payment system has been adjusted several times, put forward the goal of "equalization of basic public services", and gradually formed the pattern of today. This paper compares and analyzes the contents, characteristics and effects of the transfer payment system in the period of classified dry period, the period of big fiscal contract, the initial stage of tax distribution reform and the reform of income tax sharing. We can clearly see the evolution course of our government vertical transfer payment system and find its vicissitude law. Especially after the reform of income tax sharing, the financial transfer payment system of our country is gradually mature and rich in content, which effectively alleviates the local financial pressure. However, there are still some deficiencies in the realization of institutional objectives, which are mainly reflected in the unclear objectives of the transfer payment system, the lack of scientific criteria for the allocation of funds, the unreasonable structure, the imperfect external restraint mechanism, and so on. Among the current forms of transfer payment, the system of special transfer payment is the least standard, and the local government has a serious unfair competition phenomenon in striving for the special transfer payment project. This paper constructs a model to analyze the incentive problem of special transfer payment under the framework of principal-agent, and holds that the central government should abide by the principle of efficiency priority in selecting agents and adopt the method of combining rewards and punishments. Based on the successful transfer payment system in foreign countries and the problems existing in the current financial transfer payment system of our country, this paper puts forward some feasible measures for improvement: clearly dividing the financial and administrative rights of central and local governments; We should optimize and adjust the structure of transfer payment, rationally design the standard of fund allocation for transfer payment, strengthen the construction of budget system of transfer payment fund, and actively promote the reform of supporting policy of transfer payment.
【學位授予單位】：福建師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.9

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