我国转移支付制度的地区均等化效果分析  

An Analysis of the Regional Equalization Effects of China Intergovernmental Transfer

作　　者：史桂芬[1] 

机构地区：[1]东北师范大学经济学院,吉林长春130117

出　　处：《东北师大学报（哲学社会科学版）》2009年第3期117-122,共6页Journal of Northeast Normal University(Philosophy and Social Science Edition)

基　　金：国家社会科学基金重点项目(GJA001);东北师范大学哲学社会科学重大攻关项目(NENU-SKB2007);吉林省社会科学基金项目(No.2007266)

摘　　要：地区间的经济差距与财政差距是密切相关的,政府间转移支付可以通过政府间资金的流动来对政府财力进行再分配,实现财力的横向及纵向均衡,进而实现公共服务均等化。笔者在简要阐述我国转移支付体系的基础上,从我国横向及纵向财力分配状况来考察我国转移支付制度的地区均等化效果,并就我国转移支付制度的模式、结构以及其中的"因素法"、专项拨款存在的问题予以剖析,指出构建公平、规范的转移支付制度是实现区域经济协调发展的重要手段之一。Regional economic disparity is closely related to fiscal disparity. Intergovernmental transfer can redistribute government fiscal capacity by the flow of governmental capital to realize the horizontal and vertical balance of fiscal capacity with an aim to reach the equalization of public service. This paper, on the basis of explicating the intergovernmental transfer system, explores the regional equalization effect from horizontal and vertical fiscal distribution, points out the existing problems in the model, structure, main factors and matching grants of intergovernmental transfer, and concludes that equal and normal intergovernmental transfer is one of the important ways to realize regional coordinating development.

关 键 词：转移支付 横向平衡 纵向平衡 地区均等化 

分 类 号：F812[经济管理—财政学]