| 横向转移支付制度化的难点甄别——基于德国取消横向转移支付案例分析 |
 点此下载全文 |
| 引用本文：于雯杰.横向转移支付制度化的难点甄别——基于德国取消横向转移支付案例分析[J].财经理论与实践,2025,(1):68-75 |
| 摘要点击次数: 68 |
| 全文下载次数: 47 |
|
|
| 中文摘要:德国横向转移支付制度在实施50余年后被纵向转移支付取代，反映了德国横向转移支付制度的三个弊端：以部分州的福利损失为代价，对地方政府产生逆向激励；鼓励财政轻率行为，增加地方债务负担；实现区域均衡发展的效果并不突出。从德国经验看，我国横向转移支付制度化的现实障碍主要有：法律法规缺位，财政法定困难；制度统筹层级过低，地区间合作意愿不强；制度设计复杂，操作成本高；地区间财力差距过大，基本公共服务均等化难度较高。因此，我国一是要提高政府间财政关系的法治化水平，保障转移支付制度有法可依；二是鉴于横向转移支付具有“政治动员性”色彩，可以阶段性、局部性使用；三是协调区域财政均衡要兼顾公平与效率，避免逆向激励；四是加强中央政府在现有横向转移支付政策执行方面的作用发挥。 |
| 中文关键词:横向转移支付 财政法定 逆向激励 区域均衡 |
| |
| Identification of Difficulties in Institutionalizing Horizontal Transfers —Case Study on the Cancellation of Horizontal Transfers in Germany |
|
|
| Abstract:German horizontal transfer system has been replaced by vertical transfers after more than 50 years of practice, reflecting three drawbacks: reverse incentives for local governments at the cost of welfare losses in some states; encouragement of fiscal imprudence and triggering of fiscal imprudence by state governments; and the effect of achieving balanced regional development is not outstanding. From Germany’s experience, there are four main practical obstacles in institutionalizing horizontal transfers in China: first is the difficulty of fiscal legislation; second, the co-ordination level is low, and the willingness of inter-regional co-operation is not strong; third, the system design is complex with a high cost; fourth, the fiscal gap between regions is too large, and it is difficult to ensure equitable access to basic public services. China can get the following inspirations from Germany’s experience: firstly, improve the legal basis of intergovernmental transfers. Secondly, horizontal transfers can be used in phases and locally. Thirdly, the coordination of regional fiscal balance should take into account both equity and efficiency, and avoid reverse incentives. Fourthly, the role of the central government in the implementation of existing horizontal transfer policies should be strengthened. |
| keywords:horizontal transfer fiscal legality reverse incentive regional equalization |
| 查看全文 查看/发表评论 下载pdf阅读器 |
