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财政转移支付制度对于缩小地区间财力差距、推进基本公共服务均等化、促进区域协调发展发挥了重要作用。但在执行中,转移支付结构不合理,专项资金过多过散、只增不减等问题比较突出,在很大程度上影响了资金使用效益发挥和政府职能转变。为有效解决这一问题,努力化解财政收支矛盾,2014年以来,山东省财政部门将转移支付制度改革作为深化财税体制改革、优化资金支出结构的重要举措,按照“压专项、增一般、改方式、强管理”的思路,创新机制,综合施策,取得了明显成效。
The fiscal transfer payment system has played an important role in narrowing the financial gap between regions, promoting the equalization of basic public services and promoting the coordinated development in the region. However, in the implementation of the transfer payment structure is irrational, too much and too much special funds over, only to increase and decrease and other issues more prominent, largely affected the efficiency of the use of funds to play and the transformation of government functions. In order to effectively solve this problem and make efforts to resolve the contradiction between fiscal revenues and expenditures, since 2014, Shandong’s financial sector has taken the reform of the transfer payment system as an important measure to deepen the reform of the fiscal and taxation system and optimize the structure of capital expenditures. In accordance with the principle of “ Change the way, strong management ”train of thought, innovation mechanism, comprehensive policy, and achieved remarkable results.