改革专项补助完善中国转移支付制度

从经济学角度对“政府间财政转移支付”的必要性、补助金的种类与区别进行探讨，通过规范化分析与实证分析，指出中国现行以“专项补助”为主的“政府间财政转移支付”制度存在理论偏离实际的可能。由此认为，在“政府间财政转移支付”制度的实施中，应增强透明性和公开性，确保人民群众的知情权，形成多层次的社会监督网络体系，以杜绝资金分配过程中的“遗失”，使有限的资金用在最需要的地方。

Reforming Special Subsidy and Perfecting Intergovernmental Fiscal Transfer payment system

This paper carried on a study of the category and differentiation of the necessity about the intergovernmental fiscal transfer payment from the economics angle. We point out that the theory of the intergovernmental fiscal transfer payment system with its focus on Special Subsidy may deviate from facts. So we propose that an intergovernmental fiscal transfer payment system should improve its transparency and openness to insure people to know what had happened. Build a multiple echelons of society supervision network system to prevent the ＂loss＂ in distribution process, and thus make the limited funds be used in the right place.