文档介绍：山西财经大学
硕士学位论文
政府间财政转移支付规范化、透明化研究
姓名:陈渊渊
申请学位级别:硕士
专业:财政学
指导教师:申长平
2008-09-26
摘要
伴随着财政管理体制的不断变革,作为其中重要组成部分之一的政府间财政
转移支付制度也在不断完善、合理。本文将政府间财政转移支付作为研究主题,
从转移支付目标、转移支付形式和转移支付资金运行机制三方面进行研究分析,
试图建立一种规范化、透明化的政府间财政转移支付制度,以减少制度执行过
程中的主观随意性,从而为更好发挥政府间财政转移支付制度的宏观调控功能
奠定基础。
本文首先在考察世界一些典型国家的政府间财政转移支付制度建设的基础
上,总结了可供我国政府间财政转移支付制度建设的借鉴之处;其次,通过回
顾我国政府间财政转移支付制度的建立和发展情况,分析了我国现行政府间财
政转移支付制度存在的问题;最后,立足国情,提出了应明确我国政府间财政
转移支付的目标、规范其形式和建立健全其资金运行管理机制的若干建议。

【关键词】政府间财政转移支付转移支付目标转移支付形式转移支付资
金运行机制
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Abstract
Along with the continuous reform of the fiscal management system,
the intergovernmental fiscal transfer payment, one of its important parts,
has e more and more perfected and reasonable. This author takes
the intergovernmental fiscal transfer payment as the researching subject
in order to reduce the subjective arbitrariness of system implementation,
and to play its role in the macro-control. As a result, this thesis discusses
to establish standard and transparent intergovernmental fiscal transfer
payment system by studying on the target, the form of transfer payment
and the mechanism of funds working.
This thesis discusses the subject in three directions. Firstly, it lists
the intergovernmental fiscal transfer payment of some typical countries,
and summaries their experience. Secondly, based on looking back the
history of the intergovernmental fiscal transfer payment in China, the
thesis analyzes the problems of current intergovernmental fiscal transfer
payment system. At last, the author gives some suggestions on the
definition of the targets of transfer, the standardization of the forms of
transfer and the improvement of the mechanism of funds working of
intergovernmental fiscal transfer payment according to the present
conditions of China.

【Key Words】Intergovernmental Fiscal Transfer Payment Target of Transfer
Payment Form of Transfer Payment Mechanism of Funds Working

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山西财经大学
学位论文原创性声明