Further , based on the discussing of the realistic economic situation in the west region , the thesis brings up the ways of intergovernmental grants toward the west region , saying that the west region should gets mainly conditional grant , and takes the unconditional grant as supplement 進而在對西部實際經濟發展狀況分析的基礎上,提出了對西部應該采取有條件轉移支付為主、無條件轉移支付為輔的轉移支付模式。
The thesis " s innovation mainly lies in the following : through the analyses of the intergovernmental grant in the whole country and absorbing other countries " experience , it draws some common laws which is vital to the research on intergovernmental grants toward the west region after setting up the aim of our national financial grant , which is to enhance the equalization of the whole nation ' s public service , different with the ordinary idea of using the unconditional grants to achieve this aim , the thesis points out that regionality and phase should be noticed when grant is implemented toward specific region , and discusses the relations between aim and means of grant , combining with the improvement reality of the west region , viewing the matter from a angle of the relation between efficiency and fairness , direct short - term aim and final long - term aim , the thesis says that the west region should gets mainly conditional grant , and takes the unconditional grant as supplement , which can achieve fairness on the basis of improvement of efficiency 文章的新意主要有:通過對我國財政轉移支付的分析,以及國際經驗的借鑒,得出規律性的結論,并在確立了我國財政轉移支付的目標是促進全國公共服務水平的均等化之后,一改用一般性轉移支付直接達到這一目標的常規思路,提出對具體地方的轉移支付方式要有地區性和階段性,并討論了轉移支付的目標和手段(或方式)的關系,結合西部的實際發展情況,從“效率”與“公平” 、 “直接近期目標”與“最終長期目標”的相互關系的視角出發,提出更好地實施對西部轉移支付的方式是以有條件轉移支付為主、無條件轉移支付為輔,在提高“效率”的基礎上來達到“公平” 。