中国政府间财政转移支付横向均等化效应分析

Horizontal Equalized Affect of Financial Transfer Payment among Governments in China

采用基尼系数分析了财政转移支付的横向均等化效应。现行财政转移支付具有一定的均等化作用,但财政转移支付以后地区间财力差异依然较大,对此文章提出实现财政转移支付横向均等化的相关政策建议,如提高一般性转移支付的规模和比例;控制专项转移支付的规模;逐步建立以一般性转移支付为主的财政转移支付制度。

This paper first analyses the horizontal equalized affect of the financial transfer payment system by applying Gini coefficient decomposition. The financial transfer payment system has equalized effect to some extent, but the regional financial disparity is always larger. And finally the author puts forward such proposals as the increase of scale and proportion of general transfer payment, the control of the scale of special transfer payment, the gradual establishment of the system of financial transfer payment with the general transfer payment as the priority.