摘要
我国东、中、西部地区之间的地方财政收入差异是人们普遍关注的问题,而对各地区内部的地方财政收入差异研究甚少。本文重点研究西部十二省市区的地方财政收入差异现状及其形成原因,这对于完善我国政府间转移支付制度具有十分重要的意义。本文提出,要充分发挥我国政府间财政转移支付的均等化作用,不仅应考虑到西部地区各地方财政收入能力普遍较弱的实际情况,而且还应考虑到西部十二省市区地方财政收入差异的现实。
Local financial revenue difference in east, middle and west areas is paid attention to, while there are few studies of internal local financial revenue difference of each area. This paper studies current situation and cause of local financial revenue difference in west twelve provinces, which is important to consummate transfer payment between governments. Equilibrium payment of financial revenue between governments is implemented by considering the real situation of poor local financial revenue of the west and by considering local financial revenue difference of west twelve provinces.
