推进京津冀协同发展的横向财政转移支付体系的构建

Construction of Horizontal Fiscal Transfer Payment System Promoting the Coordinated Development of Beijing-Tianjin-Hebei

横向财政转移支付是财力在地区之间的横向转移,能够均衡地区之间财政能力,提高公共物品外部性的内在化水平。京津冀三地GDP、财政收入和财政支出的泰尔指数虽逐年减小,但仍体现出地区差,目前在京津冀三地构建横向财政转移支付体系仍面临各地政府合作不足、各级政府事权不明确、财政基础数据不充分等问题。应借鉴国外经验,总结对口支援的优势与不足,明确京津冀三地协同发展的功能定位,充分利用大数据处理技术,探索符合京津冀实际的横向转移支付制度。

Horizontal fiscal transfer payment transfers financial resources between regions, which could balance fiscal capability between regions and improve the equalization of public service. Theil indexes of the regional GDP, fiscal revenue and fiscal expenditure of Beijing, Tianjin and Hebei are decreasing year by year, but they can still reflect the regional disparities. To establish a horizontal financial transfer payment system between Beijing, Tianjin and Hebei, there are many problems ： lack of cooperation between local governments ; uncertain duties of government at all levels ; inadequate financial foundation data. In the next step of work, the governments of Beijing, Tianjin and Hebei should learn from foreign experiences, and summarize advantages and disadvantages of counterpart support. It is still essential for them to define the function orientation of the coordinated development of Beijing-Tianjin-Hebei. It is also vital to make full use of the big data processing technology to explore a horizontal transfer payment system according with the practice of Beijing-Tianjin-Hebei.