摘要
本文首先采用转移支付前后的基尼系数构造效果系数,对2003—2011年中央转移支付(以下简称转移支付)对区域财政收入差异的调节效果进行了探讨。总体来说转移支付的确起到了缩小区域财政收入差异的作用,并且这种效果呈现出增强的趋势。那么,目前转移支付的区域分配结构是否需要进一步优化?我们运用秩和检验对转移支付的区域分配结构进行了评价,得出人均本级财政收入与人均转移支付的分布很大程度上是无差异的,东、中、西部都存在人均本级财政收入多而转移支付反而多,财政收入少而转移支付反而少的省份。既然转移支付的区域分配结构有待优化,我们继而采用转移份额法对影响转移支付区域分配的因素进行了分析,认为东部的财政努力度没有带来人均转移支付的增加,而中西部的财政努力度越高,人均转移支付越多。
This article first constructs an effect coefficient of transfer payments by using the Gini Coefficient of fiscal revenues with and without the transfer payments respectively, which measures the moderating influence on regional disparity of fiscal revenues from 2003 to 2011. We find that transfer payments narrowed the discrepancy of fiscal revenues with an increasing trend. However, should we optimize the current regional distribution structure of transfer payments? Before answering this question, we test it by Rank Sum Test and realize that per capita fiscal revenues and per capita transfer payments have consistent distribution to a large extent. That is to say that many provinces with high fiscal revenues obtain more transfer payments, and vice versa. Thus, we are supposed to optimize the regional distribution structure of transfer payments. By Shift-share Analysis, we investigate the impact factors that contribute to the regional distribution of transfer payments, and the result shows that the fiscal effort made by provincial government doesn't produce the increase of transfer payments in eastern China, while it is opposite in central and western China.
出处
《财贸经济》
CSSCI
北大核心
2013年第12期47-56,共10页
Finance & Trade Economics
基金
中央高校基本科研业务费专项资金资助(项目名称:"中国区域财政收入差异研究"
编号
JBK1207050)
关键词
转移支付
区域分配
财政收入差异
调节效果
.-Transfer Payments, Regional Distribution, Disparity of Fiscal Revenues, Moderating Effect