对口支援、横向转移支付与中央财政转移支付制度改进研究

大理大学学报 ›› 2025, Vol. 10 ›› Issue (5): 93-.

对口支援、横向转移支付与中央财政转移支付制度改进研究

董艳梅1 ，钟　晴2

（1.云南财经大学国际工商学院，昆明　650221； 2.云南财经大学经济学院，昆明　650221）

出版日期:2025-05-15 发布日期:2025-05-28
作者简介:董艳梅，副教授，博士，主要从事财政理论政策研究。
基金资助:
国家社会科学基金西部项目（13XGL002）；云南省哲学社会科学规划项目（YB2019012）

Research on Pairing Assistance, Horizontal Transfer Payment and the Improvement of the Central Fiscal Transfer Payment System

Dong Yanmei1 , Zhong Qing2

（1. International Business School, Yunnan University of Finance and Economics, Kunming 650221, China; 2. School of Economics, Yunnan University of Finance and Economics, Kunming 650221, China）

Online:2025-05-15 Published:2025-05-28

摘要/Abstract

摘要：

近年来，具有横向转移支付特征的对口支援在推动区域均衡发展、促进民族团结以及应对重大突发事件中发挥了积极作用，引发了不少构建横向转移支付制度的必要性讨论。经过分析，本文认为我国构建横向转移支付存在着基础薄弱、中央与地方将重新博弈以及政府行政成本可能增大等问题，并且现行中央转移支付体系以及应急支出等政策已经基本能够实现纵向与横向均衡。因此，指出构建横向转移支付制度的非必要性观点，针对现行制度存在的不足，进一步厘清事权与支出责任的划分、完善收入划分格局、优化转移支付结构，并健全转移支付的监督评估机制。

关键词: 转移支付制度, 横向转移支付, 对口支援, 财政体制

Abstract:

In recent years, pairing assistance programs characterized by horizontal transfer have played an active role in promoting balanced regional development, enhancing national unity and responding to major emergencies. These efforts have sparkled discussions on the necessity of establishing horizontal transfer payment system. Through detailed analysis, this paper argues that building such a system in China currently faces several challenges, such as weak foundations, potential reconfiguration of central-local government dynamics, and increased administrative costs. Moreover, the current central transfer payment system and emergency expenditure policies have basically achieved vertical and horizontal balance. Therefore, it is not necessary to construct the horizontal transfer payment system. Instead, it should address the shortcomings of the current system, further clarify the division of affairs and expenditure responsibilities, improve the pattern of income division, optimize the structure of transfer payments, and strictly monitor and evaluate the mechanism of transfer payments.

Key words: transfer payment system, horizontal transfer payment, pairing assistance, financial system

董艳梅 , 钟　晴. 对口支援、横向转移支付与中央财政转移支付制度改进研究[J]. 大理大学学报, 2025, 10(5): 93-.

Dong Yanmei , Zhong Qing. Research on Pairing Assistance, Horizontal Transfer Payment and the Improvement of the Central Fiscal Transfer Payment System[J]. Journal of Dali University, 2025, 10(5): 93-.