关于我国政府间转移支付制度的反思

政府间转移支付制度是分税制不可分割的组成部分之一,也是政府实现其宏观调控职能的需要,是实现公共服务均等化的必要手段。目前我国政府间转移支付制度还存在诸多问题,主要是与实现公共服务均等化的目标相距甚远,加以规范和完善应当做到:完善政府间转移支付制度的法律体系,转变政府职能,特别是以法律形式明确划分政府间事权和财权,明确转移支付目标,优化转移支付结构,完善省以下转移支付制度以及建立更为合理的财政转移支付模式。     

基本公共服务均等化法律研究

基本公共服务均等化是现代市场经济条件下社会公平的核心要义,也是国民财富增长到一定水平后保持社会和谐与经济协调发展的基本支撑条件。但是就目前我国要实现基本公共服务均等化,就必须要解决相关法律法规缺失、政府职能转型的缺位、现行转移支付制度的缺陷等阻碍基本公共服务均等化的一系列问题,通过完善相关法规、转移支付制度以及加强基本公共服务的多元参与,来不断推进基本公共服务的均等化,为我国经济社会的发展做贡献。     

基本公共服务均等化视域下的财政转移支付政策与制度保障建构

财政转移支付是推进地区之间基本服务均等化的一项重要制度,其目标定位应以促进基本公共服务均等化为坐标基准,可通过总体设计、分步实施加以推进。在具体目标基准定位上,应立足我国实际,适宜采取以纵向为主、横向为辅、纵横交错的均等化支付转移模式。在具体的实践中,本文尝试从中央对地方以及省以下地方两个层面,提出切实推进均等化财政转移支付制度建构的若干政策完善建议。     

和谐社会视角下城乡公共服务均等化中地方政府职能分析

现代经济发展和社会进步要求政府为社会提供均等化的基本公共服务。而我国传统的城市偏向型基本公共服务供给制度导致了城乡公共服务的非均等化和城乡关系的不和谐,由此产生了农村基本公共服务供给短缺、供给成本分担不合理、供给决策机制不规范、收益分享不公平等诸多问题。本文以地方政府职能为切入点,从优化地方政府职能,建立城乡统筹的基本公共服务供给制度的角度进行探讨,以期为实现城乡基本公共服务均等化提供参考。     

完善民族地区财政转移支付的法律思考——以专项转移支付为视角

财政转移支付是一个国家为了消除地区间财政不均衡实现公共服务均等化而实施的一项公共财政资源的分配制度。当前,我国民族地区财政转移支付制度不够完善,在具体执行过程中存在诸多问题。本文立足于民族地区财政转移支付制度的现状,结合西南民族地区当前出现的严重旱灾等热点问题,以专项转移支付为视角,对民族地区财政转移支付法律制度进行了思考,从而为完善民族地区的财政转移支付制度提出了相应的建议。     

关于我国政府间财政转移支付制度的思考

规范的财政转移支付制度的建立是保证政府的宏观调控职能正常运作的需要,也是实现地区间财政能力、公共服务水平均等化的需要。目前我国政府间财政转移支付制度存在很多问题,包括:政府间事权、财权不分;财政转移支付结构不规范、不完善;计算方法不科学;法律监督机制不完善等。本文结合我国的实际情况,在借鉴德国转移支付有益经验的基础上,提出一些规范我国财政转移支付制度的建议。     

基本公共服务均等化中的效率问题研究——以广州市公共文化服务为例

基本公共服务均等化作为一项具有战略意义的重大决策,如何实现公平与效率的平衡是一个恒久的议题。本文以广州市公共文化服务为例,在对相关情况进行调研的基础上,重点围绕如何提升广州市基本公共服务均等化的现有效率问题进行了一定的研究和设计,以期为政府进一步完善并有效推进基本公共服务均等化的制度与政策安排提供决策参考。     

横向转移支付的立法研究——以贵州生态补偿为视角

横向转移支付作为一种重要的调节政府之间财政关系、减少区域之间的贫富差距、促进各地区公共服务均等化以及解决由于市场失灵造成的生态环境问题的制度,目前在我国属于缺失的状态.贵州的生态补偿转移支付主要来自于中央纵向的转移支付以及省内部各市州之间的转移支付,缺乏区域之间的横向转移支付.本文旨在通过借鉴德国横向转移支付法律模式以及参考我国对口支援政策的经验,构建具有中国特色的财政转移支付法,可以使贵州乃至全国的生态保护具有更多途径选择、生态补偿具有科学性以及实用性,最终实现生态环境保护以及人民的经济利益得到合法保障.     

我国转移支付的法治矫正

在国家治理过程中,若中央政府与地方政府,或者上下级政府之间事权与财权不对称,便会产生纵向财政不均等,进而影响基本公共服务水平均等化的实现。因此,中央政府需将一部分结构性剩余财政用于转移支付,以弥补地方政府财政的结构性赤字。在我国,财政转移支付形式众多,转移支付法制制度亦在不断完善,但仍存在着诸多缺陷。财政法治作为法治国家建设的内容之一,必然要求财政转移支付法治化。在社会主义法治国家建设的过程中,我们应当依据法治的基本原则,完善相关的法律规范体系,规制财政转移支付行为。     

论非均衡经济制度下税法的公平与效率

我国的非均衡经济制度创造了举世瞩目的经济奇迹,这得益于社会转轨时期两种经济模式并存,其制度资源新旧交替的溢出,令"效率优先,兼顾公平"的基本原则左右逢源;然而,贫富失衡的社会必须内生衡平的法律机理予以回应,作为转移支付实现社会财富公平分享的税法,其调节功能的非均衡构造和回应只有在特定的本土制度资源的基础上对症下药,以税负的实质性公平原则契合现实的不平衡状态,方能达到共富和谐的理想目标。     

论中央与地方财政转移支付关系的法律调控

财政转移支付是中央与地方财政关系的重要构成内容,它有效协调中央与地方的财政关系。从不同的角度分析,中央与地方财政转移支付表现出再分配性、无偿性、赠与性、间接调控性等多重特点。中央与地方财政转移支付的目标、形式、数额和附加条件,都是财政转移支付法调控的重点。我国正在制定《财政转移支付法》,应针对财政转移支付法调控的重点和我国中央与地方财政转移支付存在的问题,确立转移支付的目标,规范转移支付的形式,优化转移支付资金的计算确定方法和附加条件的设定。     

论政府间转移支付制度的立法建设

转移支付是财政支出的重要组成部分,如何规范和监督转移支付对我国实现社会公平,构建和谐社会具有重要意义,而目前我国有关财政转移支付的法律散见于不同时期的部门规章中,缺乏统一、全面、权威性较高的财政转移支付法规。我国财政转移支付在制度方面和法律层次方面均存在问题,有必要从立法上对其加以完善。     

Differences in health care spending across countries: statistical evidence

The empirical evidence available for OECD countries suggests that economic factors play a major role and that demographic factors play a minor role in explaining differences in health care spending across countries. When countries are grouped on the basis of their health care systems, some significant cross-country differences result: countries with higher transfer rates (a larger share of collective financing) are not generally characterized by higher health care expenditures, and conversely, countries with a larger share of private financing (including higher coinsurance rates) do not have lower expenditures. Rather, the opposite holds true. Similar conclusions apply to the share of public versus private production of health goods. Furthermore, the results do not support the claims of those critics of universal public insurance systems who consider the expansion of the coverage to be a major source of expenditure growth. These findings cast serious doubt on the claim that cost containment can be achieved via market reforms that rely heavily on direct consumer payments and cost sharing as instruments of financing. A comparative analysis of the historic record of the United States, Canada, and the Federal Republic of Germany generally supports these conclusions; it also suggests that a greater degree of public penetration offers a better chance for control of health spending, particularly in periods of austerity. There is a strong presumption that health care systems relying on some overall control of spending generally are more cost-effective than those relying more on decentralized mechanisms of control. Services are more equitably distributed in relation to health and payment for health services is far more progressive in the former type of system.     

我国基本公共服务均等化问题研究

基本公共服务均等化,是指全体公民享受基本公共服务的机会均等,范围相同,结果大体相等。它对于巩固党的执政地位、构建社会主义和谐社会、实现经济社会的可持续发展和全体社会成员共享改革发展成果具有积极的推动作用。现阶段,我国基本公共服务还存在着城乡差距巨大、区域差距明显、群体差距延续等非均等化问题,建议采取转变政府职能、建立城乡统筹的基本公共服务制度、健全公共财政体系、建立有助于实现基本公共服务均等化的政府绩效评估体系等措施予以化解。     

“全面二孩”政策背景下生育对女性养老金的影响——以广东省为例

本文基于对广东省的问卷调查分析认为,生育孩子数量对女性养老金有显著影响,女性会因生育遭受“养老金惩罚”,且“二孩”生育女性遭受的养老金损失高于“一孩”生育女性。可见,“生育收入惩罚”效应不仅作用于女性职业生涯期间,还作用于女性年老退休以后。因此,应坚持性别平等的原则,完善退休制度和公共托育服务,合理制定缴费年限、缴费指数、账户设置等社会养老保险制度标准,以削减女性“生育养老金惩罚”,提升“全面二孩”政策的实施效果。     

Medicare program: special payment limits for home oxygen--HCFA. Proposed notice

This notice would establish special payment limits for home oxygen. Currently, payment under the Medicare program for home oxygen and other items of durable medical equipment is equal to 80 percent of the lesser of the actual charge for the item or the fee schedule amount for the item. Based on our experience and after consulting with representative of home oxygen suppliers, we have determined that the Medicare fee schedule amounts for home oxygen are grossly excessive and are not inherently reasonable because they are excessively high relative to the payment and amount for similar services by the Department of Veterans Affairs which uses a true competitive payment methodology. This notice would replace the use of fee schedule amount and proposes that payment for home oxygen be equal to 80 percent of the lesser of the actual charge or a special payment limit set by HCFA, which would vary by locality. It is intended to prevent continuation of excessive payment. The special limit would be based on the average payment amount for home oxygen services by the Department of Veterans Affairs.     

Medicare program; revisions to payment policies under the physician fee for schedule, other Part B payment policies, and establishment of the clinical psychologist fee schedule for calendar year 1998--HCFA. Proposed rule

This proposed rule discusses several policy changes affecting Medicare Part B payment. The changes related to physician services, including resource-based practice expense relative value units and geographic practice cost index changes, clinical psychologist services, supervision of diagnostic tests, the methodology used to develop reasonable compensation equivalent limits, payment to participating and nonparticipating suppliers, global surgical services, caloric vestibular testing, clinical consultations, and payments based on actual charges. Under the law, we are required to develop a resource-based system for determining practice expense relative value units effective January 1, 1998. In addition, since we established the physician fee schedule on January 1, 1992, our experience indicates that some of our Part B payment policies need to be reconsidered. This proposed rule is intended to correct inequities in physician payment and solicits public comments on specific proposed policy changes.     

Medicare program, changes to the hospital outpatient prospective payment system and calendar year 2004 payment rates. Final rule with comment period

This final rule with comment period revises the Medicare hospital outpatient prospective payment system to implement applicable statutory requirements and changes arising from our continuing experience with this system. In addition, it describes changes to the amounts and factors used to determine the payment rates for Medicare hospital outpatient services paid under the prospective payment system. These changes are applicable to services furnished on or after January 1, 2004. Finally, this rule responds to public comments received on the August 12, 2003 proposed rule for revisions to the hospital outpatient prospective payment system and payment rates (68 FR 47966).     

发挥政府的转移支付职能缩小贫富差距

贫困是世界普遍存在的问题,缩小贫富差距是各国政府都极其重视的问题,充分发挥政府转移支付的职能,是缩小贫富差距的、有效的、基本的方式之一。转型期我国的财力还有限,在这种情况下,如何实现转移支付的效用最大化,调整政府财政支出结构,减少政府投资性支出,降低行政成本,向教育科技文化、公共卫生医疗、社保、农业等领域倾斜是唯一的选择。     

Medicare program; application of inherent reasonableness payment policy to Medicare Part B services (other than physician services). Final rule

This final rule finalizes the process that was set forth in an interim final rule published on December 13, 2002, for establishing a realistic and equitable payment amount for Medicare Part B services (other than physicians' services) when the existing payment amounts are inherently unreasonable because they are either grossly excessive or grossly deficient. This process does not apply to services paid under a prospective payment system, such as outpatient hospital services or home health services. The December 2002 interim final rule also described the factors we (or our carriers) will consider and the procedures we will follow in establishing realistic and equitable payment amounts for Medicare Part B services. In addition, this final rule responds to public comments we received on two provisions in the December 13, 2002 interim final rule relating to how we define grossly excessive or deficient payment amounts and to the criteria for using valid and reliable data in applying the inherent reasonableness authority.