基于财政均等化的政府间转移支付制度设计

Fiscal Equalization and Intergovernmental Transfer Design

在分权化财政体制下,各地区的资源禀赋差异、收入分配的不对称以及包括要素投入价格和生产能力在内的成本差异都将导致财政差异的产生。为消除财政差异,均等化转移支付要求将财政能力均等化至全国平均水平,并对各地区不同的公共服务需求和成本予以补偿。在中国目前的分权约束条件下,宏观经济指标法是衡量中央以下各级政府财政能力的理想选择。在支出需求方面,应在承认特定地区成本和需求差异的基础上,通过制定以支出需求为基础的最低标准的转移支付,使某些公共服务的财政需求简便而客观地得以补偿。

Natural resource differentials,asymmetries in income distribution and differences in factor input costs and productivity of public inputs contribute to fiscal disparities in fiscal decentralization background.Equalization transfer balances jurisdictional fiscal capacity to national average level and compensates demands and costs of public services among different regions.Macroeconomic indicator approach may be an ideal option to estimate fiscal capacity of sub-national government for China currently.On the demand side,minimum transfer should be designed to compensate the fiscal need of public service on the base of expenditure disparities in jurisdictional cost and demand