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日本在高度成长时期形成并延续至今的政府问财政关系体制,与中国在分税制改革后形成的政府间财政关系体制,都赋予财政转移支付以纠正财政垂直和横向不平衡的功能。在纠正地区间(横向)财力不平衡上,财政转移支付在日本发挥的作用远远大于其在中国发挥的作用。这是导致地区公共服务均等化上,两国不同的主要原因之一。本文试图解释造成两国在转移支付地区财力均等化表现上的差异的主要原因。
Japan’s system of fiscal relations between the government, which was formed and continues to a very high growth stage, and the system of intergovernmental fiscal relations formed after China’s reform of the tax-sharing system have given fiscal transfer payments to correct the vertical and horizontal imbalances in finance. In correcting interregional (horizontal) financial imbalances, fiscal transfers play a far greater role in Japan than their role in China. This is one of the main reasons that lead to the equalization of public services in the region and the difference between the two countries. This article attempts to explain the main reasons for the disparity between the two countries’ financial performance in the area of transfer payment.