基本公共服务均等化视角下财政转移支付制度研究——以陕西省为例

The Study on the System of the Fiscal Transfer Payment Viewing from the Basic Public Service Equality——A Case of Shaanxi Province

基本公共服务均等化是财政转移支付的核心目标。本文以基本公共服务均等化的内涵为逻辑起点,结合六项标准,对陕西省以下财政转移支付制度的目标、原则和测算依据进行制度剖析,运用计量模型检验省级财政对各地市财政转移支付的均衡性和适度性,提出以基本公共服务均等化为目标的转移支付制度改革建议。

The basic public service equality is the core aim of the fiscal transfer payment. Starting from the connotation of the basic public service equality, combined with six standards, the paper makes a system analysis on the objectives, principles and measure of the fiscal transfer payment system of Shaanxi province. By means of empirical studies, the paper verifies the equilibrium and suitability of the fiscal transfer from provincial government to its subordinates, and puts forward the suggestions on the transfer payment system reform centered around the objective of the basic public service equality.