既得利益与财政转移支付的均等化效应分析

Analysis of Vested Interests and Equalized Affection of Financial Transfer Payment among Governments in China

采用基尼系数对整体财政转移支付政策及各项转移支付政策的均等化效应进行了分析,认为现行财政转移支付制度有一定的均等化效应,但反映地方既得利益的返还性收入和反映部门既得利益的专项转移支付比重超过了均等化效应最强的财力性转移支付,从而限制了财政转移支付政策均等化效应的实现。就此提出扩大一般性转移支付规模及控制专项转移支付规模的政策建议。

This paper used Gini index to analyze the equalization effect of total financial revenue and financial transfer payment system. Results show that current financial transfer payment system has an equalization effect in some extent, but the proportion of local tax return reflect - ed vested interests and special transfer payments reflects that department vested interests was greater than the proportion of financial resources transfer payments whose horizontal effect is strongest. So the horizontal effect of the overall financial transfer payment system is limited. In the end, it puts forward some policy recommendations such as expand the scale of the general transfer payments and control the size of a special transfer payment.