我国财政专项转移支付决策过程分析--以多源流分析为视角

摘要

Since 1994,the financial transfer payment has been implemented to balance the uneven tax between the central and the local ,in our country the special transfer system has always occupied a significant proportion of transfer payments. But how to determine the funds areas the special transfer payments trend to? And how much should it be? It all depends on the decision-making process of special transfer payments. Through a multi-perspective analysis of origins,this paper analyzes the problems of China's fiscal transfer payment in decision-making processes,and try to understand China's financial decision-making process of special transfer payments.%财政转移支付是1994年实行分税制以来平衡中央-地方以及区域间财力不均的制度，我国专项转移支付又始终占据着财政转移支付的重大比重。专项转移支付在确定资金转移地区，资金转移项目以及每个专项拨款多少的标准是如何确定的？这些都取决于专项转移支付的决策过程。文章通过多源流分析视角来探析我国财政专项转移支付的决策过程中存在的问题，了解我国财政专项转移支付的决策过程。