摘要
本文运用2009-2013年县一级的数据,研究了转移支付的财力均等化作用。分析结果表明现行的转移支付制度在县级层面上确实起到了财力均等化作用。经过转移支付之后,人均一般预算支出的不均等程度要小于人均GDP以及人均一般预算收入的不均等程度。但是人均一般预算收入的差异程度要大于人均GDP的差异程度,这说明现行的财政收入机制在经济发展不平衡的基础上更加放大了县域之间的财政收入不平衡。县域之间的财力不平衡主要来自于省内,同样也来自于省间、区域之间,因此在调节县域财力不均等,促进基本公共服务在县之间均等化时不能仅仅靠省级政府,同样也需要中央政府调节省与省之间的不平衡,需要中央与地方协同配合,但是保障县级政府基本财力,实现基本公共服务在县域之间的均等化主要责任在于省级政府。
In this paper, we study the equalization effect of transfer payment on financial resources by using the county level data from 2009 to 2013. Analysis results show that the current transfer payment system has played a role in the equalization of financial resources at the county level. Due to transfer payments, the degree of inequality of the per capita of the general budget expenditure is lower than that of per capita GDP and per capita general budget revenue. But the degree of inequality of the per capita general budget revenue is higher than that of per capita GDP. This shows that the current financial revenue mechanism has enlarged the income imbalance between counties. The imbalance of financial resources between counties not only exists within the province, but also exists between different provinces and regions. Therefore to regulate the county financial resources needs central and local coordination. But the main responsibility of ensuring the basic financial resources of the county government so as to realize the equalization of basic public services in the county lies in the provincial government.
作者
马海涛
任致伟
Ma Haitao Ren Zhiwei
出处
《财政研究》
CSSCI
北大核心
2017年第5期2-12,F0003,共12页
Public Finance Research
关键词
转移支付
均等化
地方政府
Transfer Payment
Equalization
Local Government