中国财政改革与各省财政能力不均衡:回顾、分析和建议

China's Fiscal Reforms and Provincial-Level Fiscal Disparities:Review,Analysis,and Suggestions

自1994年分税制改革以来,中国政府间财政能力不均衡的现象受到了越来越多的关注。论文追溯从1978年以来中国政府间财政关系的变革,探察省级财力不均衡的演变,分析中央政府的转移支付在改善财力不均衡状况方面所取得的成效,并且就相关问题的研究方法和政策改革提出了几点建议。当前的一个研究重点应该是用量化手段考量各省的公共服务的成本函数,并以此为基础结合各省的财政收支指标,更为准确地估算各省的财政需求和收入能力的差距。为了完善和增强政府转移支付的均衡化效果,应当增加一般性均等化补助的比重,以公式化的形式增强财力再分配的科学合理性和透明度,并加强政府财力均衡化的相关政策监控和应用研究。

Since the 1994 tax reform, there have been increasing concerns on fiscal disparities among China's local governments. This article traces the evolution of intergovernmental fiscal relations in China since 1978, examines the changes of provincial-level fiscal disparities over time, assesses the equalizing effect of central transfers, and provides suggestions for future research and policy reforms. A current research priority is to estimate the cost function of public service delivery, which can be used to better assess local fiscal gaps between fiscal needs and revenue capacity. To alleviate fiscal disparities, the central government should increase the amount of general transfers, establish formula-based approaches for its allocation, and encourage corresponding policy monitoring and application research.