基于多指标测度的县级财政能力均等化研究

On the Equalization of the County-level Fiscal Capacity of Shandong Province——A Comparative and Comprehensive Perspective Based on Multiple Indicators

本文采用变异系数、泰尔指数和基尼系数三种指标,全面测度山东省1999—2011年的县级转移支付的均等化水平并剖析问题根源。本文的研究发现县级初始财力差异过大是造成县级最终财力差异的主要原因,三种测度指标的计算结果都表明财政转移支付总体上对县际间的财力差异发挥了均等化作用,但在财力初始分配相差悬殊的情况下,要显著地改变这种不均等的状态,不仅需要转移支付制度本身的优化改革,更需要完善"省直管县"财政体制和规范市、县财政分配关系。

This paper comprehensively studies the equalization effect and the problems of county-level fiscal transfer payment in Shandong province from 1999 to 2011. The study uses variable coefficient,Theil index and Gini coefficient simultaneously to analyze the fiscal capacity of county-level fiscal transfer payment. It is found that the disparity in initial financial resources leads to the gap of county-level’s ultimate financial re-sources. The result shows that fiscal transfer payment plays a role of equalization on county-level fiscal ca-pacity. Nevertheless,with great differences in the allocation of initial financial resources,to change the unbal-anced situations significantly,measures should be taken to reform and optimize the system of fiscal transfer payment,as well as to perfect,to a greater extent,the financial system of province-led counties and to regu-late allocation relations between province-county level governments and municipality-county level governments.