我国区域体育财政支出公平性分析

Research on the Fairness of Regional Sports Fiscal Expenditure in China

运用泰尔指数分别以人口、GDP为权重对东中西部3大区各5省市体育财政支出的公平性。结果表明:2种权重的区域体育财政支出均存在较大的不公平性,以人口为权重的不公平性大于以GDP为权重的不公平性。导致区域体育财政支出不公平的因素主要是区域内差异及区域间差异,其中区域内差异的贡献率又大于区域间差异的贡献率。在对区域体育财政支出的泰尔指数分解基础上,提出建议:建立稳定的体育财政支出保障制度;适当增加处于不利地位区域的体育财政支出;有效利用财政转移支付制度;健全体育财政预算支出透明制度;合理利用财税激励政策。

By using the Tell index,this paper studies on the fairness of sports fiscal expenditure in five provinces in eastern,middle and western regions through the weights of population and GDP.The results show that there is comparatively great unfairness with the two weights of regional sports fiscal expenditure,among which the unfairness weighted by population is greater than that weighted by GDP.The main factors contributing to unfair regional sports expenditure are the inner-and inter-regional differences,of which the contribution rate of inner-regional difference is greater than that of inter-regional difference.Based on the Tell index decomposition of regional sports fiscal expenditure,it is suggested that we should establish a stable security system of sports fiscal expenditure,moderately increase the sports fiscal expenditure in disadvantageous regions,make effective use of fiscal transfer payment system,perfect the sports expenditure budget transparency,and make rational use of tax incentive policy.