区际基本公共服务均等化的财政转移支付图解量化研究

Quantitative Research on Fiscal Transfer Payment in Equalization of Interregional Basic Public Services

以我国31个省级行政区为样本,选定5种公共服务支出,选取4类10项指标,采用因子分析法和主成分分析法,计算各地基本公共服务成本差异系数,动态测算各地区所需的转移支付数额。通过测算发现,我国东部地区公共服务需求主要由经济水平主导,西部地区主要由跨区服务主导,中部地区主要由人口科教卫生主导,区域之间存在较大的财力和成本差异。实证结果显示,5个发达省份基本公共服务支出远超均等化需求,1个发达省份支出低于均等化需求;西部多数省份和个别中部省份长期低于均等化需求。建议通过立法确定基本公共服务范围及其在政府支出中所占比重;全面衡量地方财政收入能力、努力程度;建立财税地理信息系统动态反映差异变动,及时调整转移支付方向和力度,缩小区际基本公共服务差距。

Based on China＇s 31 provincial-level administrative regions as samples,this paper selects 5 public services with10 indicators under 4 categories,using factor analysis and principal component analysis（ PCA）,to calculate the difference coefficient in the cost of basic public services and dynamically measure the transfer payment amount required by each region. Through the calculation,it reflects that the eastern region is mainly dominated by the economic level in the demand for public services,the western region is mainly dominated by inter-district services,and the central regionis mainly dominated by population,scientific education and health. There arerelatively high regional differences infinancial resources and costs. The empirical study shows that 5 developed provincesare far more than the equalization of basic public services required,1 developed province is less than the equalization required,most of the western provinces and specific central provinces are under equal demand for a long time.The suggestions are put forward： tomake the legislation to determine the scope of basic public services and its proportion in government spending,to make a comprehensive measure on the abilities of local fiscal revenues and degree of efforts,to establishthe geographic information system of fiscal and taxation to dynamically reflect the change in differences,and to adjust the directionand strength of transfer paymentstimely to narrow the gap in interregional basic public services.