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通过30多年的实践,我国对口支援经历了从正式确立、全面实施和巩固、发展和创新三个阶段,对口支援的规模在持续扩大,形式和内容不断丰富,在促进民族地区发展、支援灾区建设和一些重大项目建设方面取得了显著的成效。特别是对民族地区从经济、人才、智力等多方面进行的对口支援,使得民族地区经济和社会事业等多方面取得了持续发展,为促进民族地区发展和加强民族团结做出了突出贡献。那么,对口支援体制改革方向是否为建立横向财政转移支付制度呢?本文通过对我国对口支援体制的研究发现,我国目前对口支援体制存在具有明显计划性特征且属性模式、缺乏法律规范和科学性以及缺乏有效的项目评估机制等诸多问题,而且目前我国制度环境、技术条件等也不具备建立横向财政转移支付制度,但是对口支援体制应该进行适当的调整。
Through more than 30 years of practice, China’s counterpart support has gone through three stages: formally establishing, fully implementing, consolidating, developing and innovating. The scale of counterpart support has been continuously expanded, and forms and contents have been continuously enriched in promoting the development of ethnic regions and supporting the construction of disaster-hit areas And some major projects have achieved remarkable results. In particular, the support for counterparts in many ethnic, national, economic, intellectual and other fields has made sustained development in various fields such as economic and social undertakings in ethnic areas and made outstanding contributions to the promotion of ethnic minority areas and the enhancement of national unity. So, whether the direction of counterpart support system reform is to establish a horizontal fiscal transfer payment system? This paper through the study of China’s counterpart support system found that the current counterpart support system in our country has obvious planning features and attribute patterns, lack of legal norms and scientific and Lack of effective project evaluation mechanism and many other issues. At present, China’s institutional environment, technical conditions and so on do not have the establishment of a horizontal fiscal transfer payment system, but the counterpart support system should be properly adjusted.