治理视角下的财政转移支付制度研究
Research on Financial Transfer Payment System From the Perspective of Governance
Abstract
转移支付在中国古代就初显萌芽状态，但这个时期转移支付主要是作为统治阶层“治理”国家的器具，其工具性价值较为明显。建国后，随着转移支付的发展，该制度在立法和实践中面临诸多问题。为发挥制度应有的功能，改革迫在眉睫。十八届三中全会首次提出了治理概念，这一视角为转移支付改革提供良好路径。在治理视角下，由于更强调民众的主体价值，使得转移支付的功能属性更易被重视，这对于制度完善有着重要作用，会引导转移支付成为协调不同群体公共利益的制度尝试。 在此基础上，本文从治理视角出发，分析了治理的意涵、核心与本质追求，揭示其核心在于最大限度增进公共利益，其本质追求为良法善治。继而，去探索转移支付与治理在这些方面的契... In the ancient China, transfer payment has already been existed. However, during the period of ancient China, transfer payment is always used in the manner of ruling country and its instrumental value is more obvious. After the founding of the People's Republic of China, with the emergence and development of financial transfer payment system, it has been faced up with many problems in legislation ...