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建国后,我国长期实行财权财力高度集中体制,地方发展建设项目主要依靠中央专项拨款解决,专款及其管理制度一直是我国不同时期财政及预算管理体制的重要内容。1994年分税制改革,国家着手建立规范化的转移支付制度,而承袭了专款制度的专项转移支付,在历史积累和发展目标双重因素作用下形成的现实转移支付程序与规范的转移支付要求有很大差距,同时,也没有严格的转移支付程序以及法律依据作为转移支付制度运行的保障。本文正是立足于研究有效解决这些差距的对策、办法展开分析,希望通过加强转移支付程序各方面的建设促进专项转移支付制度的规范与完善
After the founding of New China, the long-term implementation of the system of highly concentrated financial and financial resources in our country mainly depends on the special appropriation from the Central Government. The special funds and their management system have always been an important part of China’s financial and budget management system in different periods. In the tax-sharing reform in 1994, the state embarked on the establishment of a standardized transfer payment system while inheriting the special transfer payment of the special-purpose funds system. The actual transfer payment procedures formed under the dual factors of historical accumulation and development goals are far from the standard transfer payment requirements At the same time, there is no strict transfer of payment procedures and legal basis as a guarantee for the operation of the transfer payment system. This article is based on the study of effective solutions to these gaps in countermeasures and methods to analyze and hope that by strengthening the construction of all aspects of transfer payment procedures to promote the standardization and improvement of the special transfer payment system