专项转移支付效应的再审视——基于城市最低生活保障的实证分析

The Effect of Special Transfer Payments:Based on the Empirical Analysis of Subsistence Allowances for the Urban Poor

分税制改革在增强中央财政实力的同时,也带来了地方财权与事权不对称及地区财力差异的问题。转移支付成为中央平衡这些问题的重要手段,然而,其却没有起到应有的均等化作用。诸多学者将这一问题归咎于专项转移支付比重过高,但专项转移支付仍以较大幅度增长。本文从中国的政治经济制度及专项转移支付特性出发来探讨其存在的合理性,并基于对城市最低生活保障的实证分析,重新审视专项转移支付的效应。

Tax-separating system reform strengthened the central financial strength, at the same time, it brought the asymmetry of property and consistency in local government and district financial difference. Transfer payments turned into the important means to central balance of these problems, however, it did not play its equal access to the effect. Many scholars blamed it due to the high proportion of special transfer payments, but it still in- creased substantially. This article discussed the rationality of special transfer payments from the particularity of China＇s political and economic system and its own feature. And then, it reexamined the effect of special transfer payments based on empirical analysis of subsistence allowances for the urban poor.