期刊论文

Building China＇s Transfer Payment System in a Harmonious Society——The Enlightenment of Japanese Transfer Payment System to China

中文

财贸研究

1001-6260

2006

17

5

66-72

10.19337/j.cnki.34-1093/f.2006.05.011

本校为其他机构

构建和谐社会是适应我国改革发展进入关键时期的客观要求,体现了广大人民群众的根本利益和共同愿望.作为市场经济条件下协调区域经济发展、缩小地区差距的主要手段,财政转移支付制度发挥着重要作用.我国正处在市场化改革的转轨时期,现行的财政转移支付制度具有明显的过渡性和非规范性.国家财政应按照构建和谐社会的要求,改革我国转移支付制度,优化财政资源配置.日本是一个中央财政集中度较高的国家,其转移支付制度有着鲜明的特点.为此,我们可以借鉴日本转移支付制度的经验,规范我国的转移支付制度,灵活地、有针对性地选择转移支付方式,大力发展公共事业,完善转移支付制度中的机构设置,加强监督管...

Building a harmonious society is an objective requirement to adapt to Chinag economic reform in the critical moment, which reflects the fundamental benefits and common desires of the masses. Transfer payment system plays an important role as a primary method to coordinate regional economic development and reduce regional differences in the market economy. As China is in a transitionary period of market reform, the current transfer payment system is obvious of transitionary nature and informal. Public finance should reform China＇s transfer paym...