基于三大区域视角的中央转移支付激励效应分析

Analysis on the Incentive Effects of Central Transfer Payment Based on Three Regional Perspectives

基于三大区域视角考察中央转移支付的激励效应,检验各类型转移支付对地方财政努力的作用方向和大小,得到结论为:中央转移支付刺激了发达地区和欠发达地区的财政努力,而中等发达地区的财政努力则没有得到提高;税收返还、专项转移支付和均衡性转移支付对地方政府的财政努力度的作用方向都是正的,但强度顺次递减。这解释了发达地区因人均获得税收返还份额较大而财政努力较高,欠发达地区因人均获得专项转移支付份额较多而财政努力也不低,而中等发达地区因均衡性转移支付占获得中央转移支付的较大份额而财政努力度较低。为此,应优化中央转移支付类型,以科学规范的分配方法扭转现在各区域因相互差异而获得不均衡的中央转移支付的局面。

Based on three regional perspectives, this paper examines the incentive effects of central transfer payment, and tests the function and extent of different types of transfer payments on the efforts of local government finance. The rsults show that the transfer payment of central finance stimulates the financial efforts of developel and underdeveloped areas, but the financial ef- forts of mediumdeveloped areas are not improved. Tax refund, special transfer payment and equilibrium transfer payment have positive influence on the financial efforts of local governments, but the strength declines sequentially. This well explains why the financial efforts of developed ar- eas are higher due to more shares of per capita tax refund, and the financial efforts of the underde- veloped areas is also high due to more shares of per capita special transfer payments, but medium -developed areas have low level of financial effort because the areas get more proportion of equilibrium transfer payment from the central transfer payments. Therefore, the type of central transfer payment should be optimized, and a scientific and standardized distribution of central transfer payments should be adopted to change the current situation that different regions get unequal transfer payment due to their differences.