摘要
实证分析表明,1997—2008年,我国的财政转移支付确实有助于公共服务均等化的实现,并且这种均等化的效果不断强化;同时,转移支付的公共服务均等化效果与转移支付总额呈正相关关系。因此,为了调节全国范围内公共服务提供的纵向和横向失衡,实现公共服务均等化,应加大转移支付力度,并完善转移支付结构。
The empirical analysis shows that, during 1997 -2008, China' s financial transfer payment is really helpful to realize the equalization of public service and that this kind of equalization effect is increasing, meanwhile, there is a positive relation between the equalization effect of transfer payment of public service and the total volume of the transfer payment. Thus, in order to adjust the vertical and horizontal imbalance provided by nationwide public service and to realize the equalization of public service, the transfer payment should be enhanced and the transfer payment structure should be perfected.
出处
《重庆工商大学学报(西部论坛)》
2009年第6期65-72,共8页
Journal of Chongqing Technology and Business University:West Forum
关键词
公共服务均等化
转移支付制度
分税制
财政分配
equalization of public service
transfer payment system
system of tax distribution
financial distribution