专项转移支付存在的合理性:政治逻辑与实证检验

The Rationality of Special Transfer Payment:Political Logic and Empirical Test

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财力差异的重要手段。然而,它却没有起到应有的均等化效果。其中,专项转移支付饱受诟病却持续增长。研究表明,在我国特殊的政治经济制度下,专项转移支付的存在具有合理性。基于城市最低生活保障的实证分析,证实了专项转移支付确实能起到促进均等化的作用。目前,应通过建立监督机制,设计效益评价体系以及转变地方政府考核体系等来发挥其应有的功效。

The reform of the tax distribution system can strengthen the strength of the state rev- enue, while at the same time, it has also brought in the problems of asymmetry of property rights and powers of the local governments and regional financial differences. Then transfer payments have become the important means of the central government to balance these financial differences. Howev- er, this means dose not have the proper effect of equalization. Among them, the special transfer pay- ments was heavily criticized but still grew steadily. The research shows that under the conditions of China＇ s special political and economic system, the existence of the special transfer payment has its rationality. The empirical analysis based on the urban minimum life guarantee confirms that special transfer payment can really play a role in promoting the equalization. At present, its due effect should be developed by establishing a supervision mechanism, designing a system of effectiveness evaluation, changing the examination system of local governments, and so on.