我国转移支付的地方财力均等化效应——基于水平公平与垂直公平分解的实证研究

Equalization Effect of Fiscal Capacity of Provinces in China——An Empirical Analysis Based on Effect Decomposition Approach

本文提出一种新的结构分解方法,分析我国转移支付均等化地方财力的效应。该方法将均等化效应分解为两个部分:反映中央政府财政干预的水平均等化效应,与反映地方财政财力聚集趋势的垂直均等化效应。对2001—2012年我国省域相关数据的实证研究结果表明,中央政府的转移支付在均等化地方财力方面产生了积极的效果,且均等化效应出现增强趋势;转移支付均等化的水平效应与垂直效应都产生了积极的效果,且水平均等化效应呈现出逐年增强趋势,中央政府通过财政干预、缩小地方财力差距实现了区域均衡发展目标;进一步增大转移支付的力度、更多地向经济欠发达地区倾斜,都有利于我国地方财力的均等化。

This paper promotes a decomposition method of analyzing equalization effect of fiscal capacity in China, which is decomposed into two parts, one is horizon effect that comes from fiscal intervention of central government ; and the other is vertical effect that comes from convergence tendency of provincial revenue. Applying the formula to 2001--2012 China＇ s relative data yields several interesting results as follows： fiscal transfer has a positive equalization effect on fiscal capacity of provinces, which has been increasing tendency; both of the horizon effect and the vertical effect have positive influence, Chinese government has realized the target of area equilibrial economical development by fiscal intervention and gap reduction of provincial revenue; to enlarge scale of fiscal transfer and to give more fiscal transfer share to less developed areas will be better for equalization of fiscal capacity of provinces.