转移支付与县域财力均等化研究

Research on Transfer Payment and County Financial Equalization

财政分权框架下,转移支付是平衡县级政府财力的重要政策工具,对于促进县域间基本公共服务均等化发挥着重要作用。采用2010—2019年山西省县域财政数据,通过对基尼系数按收入来源进行分解,分析转移支付对县域财力均等化的影响。结论显示,转移支付总体上能够发挥财力均等化作用,其中一般性转移支付贡献最大,税收返还也有助于缩小县域财力差距,但专项转移支付扩大了县际财力的不均衡程度。因此要优化转移支付结构,健全激励机制,进一步完善地方财政体制。

Under the framework of fiscal decentralization,transfer payment is an important policy tool to balance the financial resources of county-level governments and plays an important role in promoting the equalization of basic public services among counties.Using the county financial data of Shanxi Province from 2010 to 2019,this paper analyzes the impact of transfer payment on county financial equalization by decomposing the Gini coefficient according to the source of income.The conclusion shows that transfer payment can play the role of financial equalization on the whole,among which general transfer payment contributes the most,and tax return also helps to narrow the county financial gap,but special transfer payment expands the imbalance of county financial resources.We should further optimize the transfer payment structure,improve the incentive mechanism and improve the local financial system.