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财政转移支付制度及其对改革发展成果公平分享有何意义
引用本文:许安平. 财政转移支付制度及其对改革发展成果公平分享有何意义[J]. 现代法学, 2008, 30(5)
作者姓名:许安平
摘    要:财政转移支付制度是有关政府间公共财政资源的分配制度,主要目标是公共服务的均等化。均等化目标意味着公共物品和公共服务的公平分享,也有助于区域经济、城乡经济协调发展。我国现行转移支付制度在许多方面背离均等化目标,不利改革发展成果的公平分享。

关 键 词:财政转移支付制度  公共物品  均等化  改革发展成果  分享

Financial Transfer Payment and Its Significance to Equal Share of the fruits of the Reform
XU An-ping. Financial Transfer Payment and Its Significance to Equal Share of the fruits of the Reform[J]. Modern Law Science, 2008, 30(5)
Authors:XU An-ping
Abstract:Financial transfer payment is an inter-government allocation of public financial resources whose main aim is to equalize public services, which means equal share of public materials and services so as to encourage coordination of regional, rural and urban economies. It seems that the regime of financial transfer payment in present China is against the aim of equalization in many respects and thus is not conducive to equal share of the fruits of the reform.
Keywords:financial transfer payment   public materials   equalization   fruits of the reform   share
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