摘要
本文以我国横向财力失衡的财政调节效应为视角,采用省级财政收支数据、中央财政转移支付以及我国各区域人口数据,运用泰尔熵指数模型对我国现行政府间转移支付制度的财力均等化效应进行了多维测度与分析。结果表明,中央转移支付制度对横向财力失衡的调节方向和调节力度呈现多重性、复杂性特征。最后,本文围绕我国政府间转移支付制度均等化定位提升、策略调整以及制度创新等多层面提出了对策建议。
This paper focused on regulated effects of China's horizontal fiscal imbalance. Based on pro- vincial fiscal revenue and expenditure data, the central government transfer payments as well as various re- gional population data, this paper applied the Theil entropy index model to analyze the fiscal equalization effects of China's current transfer payments system. The empirical results showed that the horizontal im- balance fiscal regulation of central fiscal transfer payment presented multiple and complex features. Thus, this paper provided some policy proposals to orientation promotion, strategy adjustment and system inno- vation regarding inter-governmental transfer payment system equalization.
出处
《经济理论与经济管理》
CSSCI
北大核心
2012年第6期64-70,共7页
Economic Theory and Business Management
基金
国家社会科学基金项目"我国政府间财政分配关系政治治理研究"(11BZZ049)
关键词
政府间转移支付制度
横向财政失衡
均等化效应测度
inter-governmental transfer payment system~ horizontal fiscal imbalance
equalizationeffects measurement