财政转移支付促进共同富裕的内在机理、效应评估与制度优化
The Internal Mechanism, Effect Evaluation and System Optimization of Financial Transfer Payment to Promote Common Prosperity

财政转移支付作为现代财政体制的重要组成部分可以影响基层治理、地方政府提供公共服务的能力和共同富裕的最终实现，因此，明确财政转移支付在促进共同富裕中发挥的作用就显得尤为重要。目前，本文归纳出财政转移支付促进共同富裕的内在机理包括收入调节效应、减贫效应与经济增长效应。本文提出：第一，我国应该调整优化中央对地方的转移支付制度，促进中央与地方的责权划分，明确转移支付政策的改革目标；第二，应不断强化财政转移支付的绩效管理，合理使用资金；第三，通过转移支付促进地区合作与协调发展，实现我国东、中、西部的跨区域经济协作。
As an important part of modern financial system, financial transfer payment can affect grassroots governance, local government’s ability to provide public services and the ultimate realization of common prosperity. Therefore, it is particularly important to clarify the role of financial transfer payment in promoting common prosperity. At present, this paper concludes that the internal mechanism of financial transfer payment to promote common prosperity includes income adjustment effect, poverty reduction effect and economic growth effect. This paper proposes that: Firstly, China should adjust and optimize the transfer payment system from the central government to the local government, promote the division of responsibility and power between the central government and the local government, and clarify the reform objectives of transfer payment policy; Second, we should strengthen the performance management of financial transfer payments and use funds rationally; Third, we should promote regional cooperation and coordinated development through transfer payments, and realize trans-regional economic cooperation in the east, middle and west of China.