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政府实行财政转移支付制度有多重目标:实现纵向平衡和横向平衡、矫正外溢性及其他经济政治目标。规范的转移支付制度的终极目标追求的是区域间财政能力或公共服务水平均等化。我国现行政府间转移支付制度虽然在实现纵向平衡方面有明显成就,过渡期转移支付办法在一定程度上也有利于区域间财政能力的均衡,但总体而言,从设计到实施,在矫正区域间的横向均衡方面缺乏成效,没能有效地控制区域间财政能力差距的进一步扩大。要进一步发挥其区域均衡效应,必须进行转移支付制度的调整和创新。
The implementation of the system of fiscal transfer payment by the government has multiple objectives: to achieve vertical and horizontal balance, correct spillover and other economic and political goals. The ultimate goal of a regulated transfer payment system is to seek equalization of fiscal capabilities or levels of public services across regions. Although the current intergovernmental transfer payment system in our country has achieved remarkable success in realizing the vertical balance, the transfer payment during the transitional period will also help to balance the financial capability among regions. However, overall, from design to implementation, Lack of effectiveness in horizontal balance and failed to effectively control the further expansion of the fiscal gap between regions. In order to further exert its regional equilibrium effect, it is necessary to make adjustments and innovations in the transfer payment system.