县级财政转移支付制度研究--以山东为例

摘要

1994年分税制改革以来，我国转移支付制度作用不断加强，推动了我国经济社会的持续发展。但是，我国财政转移支付制度尤其是省以下财政转移支付制度仍有缺陷。本文以山东省为例，对省内城市的财力进行比较，并从财力性转移支付、专项转移支付、转移支付均等化效应三方面介绍了山东省对下财政转移支付的现状。最后提出建立省内横向财政转移支付制度方面完善省以下财政转移支付制度。%Since the tax reform in 1994,our system of transfer payments had kept improving,the function had kept increasing, it had promoted the sustainable development of our economic and social. But our system of inter-governmental transfer pay-ment,especially the fiscal transfer payment under provincial level still exists defect. The paper took shan dong province as ex-ample,compared the financial resources of cities in the province,analyzed Municipal financial level,introduced the present sit-uation of the fiscal transfer payment from financial transfer payment,special transfer payments and transfers the equalization effect. Lastly it proposed the corresponding countermeasure,Improved the system of fiscal transfer payment under province.