我国财政均等化现状研究:1994-2004

Positive Analysis on Fiscal Equalization after the Reform of Tax-sharing System in China

本文对实行分税制以来,我国财政均等化的现状和原因进行了实证分析。通过对地区间经济均等化、财政收支差距和转移支付结构的分析,可以发现目前我国财政不均等现象较为严重,说明现有政府间转移支付制度的均等化作用相当有限。

In this article, the authors analyze the situation of fiscal equalization after the reform of tax --sharing system in china. Under these analyses the author makes a conclusion that the current intergovernmental transfer system has so limited achievement in fiscal equalization.