我国财政转移支付的均等化效应分析

Analysis on the Equalization Effect of Fiscal Transfer Payment in China

利用2000～2005年的各省数据，通过变异系数衡量省际间的财力差异，对政府间转移支付的财力均等化效应进行了实证分析和检验。通过实证分析认为，我国政府间转移支付虽然起到了一定的财力均等化作用，但其自身存在预算和预算执行情况编报不完整、中央转移支付资金脱离人大监督、税收返还偏离均等化目标、专项转移支付难以发挥应有作用等问题，应压缩税收增量返还、界定均等化转移支付范围内的基本公共服务、完善财政转移支付的法律制度、形成统一规范透明的财政转移支付制度、提高一般性转移支付规模，加大公共领域服务投入，推进基本公共服务均等化。

with the data of each province between 2000 - 2005, by measuring the financial disparity among different provinces by the coefficient of variation, the paper makes the empirical analysis and test on the equalization effect of fiscal transfer payment in China. The result of the empirical analysis believes that fiscal transfer payment of China plays a certain role of narrowing the financial disparity, but it also has some problems, for example, the preparation and presentation of the budget and budget performance is incomplete, the fiscal transfer payment detaches the NPC＇ s supervision, the tax return deviates from the equalization policy aims, the special transfer payment cannot exert its effort and so on. So we should compress the tax return, define the basic public service in range of equalization transfer payments, perfect the legal system of fiscal transfer payment, form the unified, standard and transparent fiscal transfer payment system, improve the scale and rate of the general transfer payment, thus increase the input of public service field and promote the equalization of the basic public service.