完善转移支付制度提高财政支出效益

转移支付制度 ,作为我国宏观财政政策的基本中介参数 ,近几年 ,随着财政赤字政策的实施 ,其规模不断扩大。一方面 ,它在均衡各级政府公共服务能力和水平、实现横向公平和纵向公平上发挥着一定的调节作用 ;另一方面 ,也显现出一系列问题 :政府层级过多影响资金流通 ,增大了交易成本 ;转移性支出中的专项拨款支持项目实际效益短期化 ;地区财政平衡目标实现难。这些问题的出现与现行转移支付制度的不规范紧密相关 :流转程序设置的非科学性 ;事后监督不力 ;分配结构缺乏合理性。要提高转移支付的效益 ,显然有待于体制的完善 :转变财政收支方式 ,减少中间环节 ;建立有效的监评体系 ;合理确定分配的范围、形式及标准 ;转变转移支付模式

Improving transfer payment, enhance expenditure efficiency

The system of transfer payment is an importent means in the course of adjusting the economic development.In recent years,with the implement of fiscal deficit policy,it ffects the economic more strongerly.On one hand,it made a great contribution to the equity of areas.On the other hand,there are some defects,for example:First,because of excessive departments in the system,the speed of capital turnover is low;Second,the results of objects that supported by public finance are unsatisfied;Third,there are difficulties in getting the social fair aim.All these shortcomings has a close relation with the inadequacy of Transfer Payment System.In order to improve the efficiency,the essay poses some suggestions:Reforming fiscal means of income and expense;setting up the supervise system;Changing the scale?criterion and forms of distribute system;Using a new model of payment.