省以下转移支付资金分配的经济因素——以2005年的江西省为例  

Economic Factors of Sub-provincial Fiscal Transfers——The Evidence from Jiangxi

作　　者：曾明[1] 曹文华[2] 

机构地区：[1]南昌大学公共管理学院,江西南昌330031 [2]南昌大学教务处,江西南昌330031

出　　处：《南昌大学学报（人文社会科学版）》2009年第3期83-88,104,共7页Journal of Nanchang University(Humanities and Social Sciences)

基　　金：2008年度中国发展研究基金会资助研究课题"转移支付对县乡政府财政支出行为影响研究"(2007基研字第0018号)子课题"县级财政转移支付过程及效应研究";国家自然科学基金项目"转型期中国政策议程的触发机制研究"(70673042)

摘　　要：通过江西省2005年分县数据的定量研究,发现财力性转移支付会更多地分配到政府雇员规模大和财政自给率低的县;专项转移支付也会受到政府雇员规模的影响。补贴县在两类转移支付的分配中都更受重视,而贫困县会获得更多的专项转移支付。这一研究表明经济因素在省以下的财政转移支付分配中有着非常显著的影响。2002年以来中央对县乡财政要求的"保工资、保运转、保民生、保重点"的财政管理目标在省以下基本得到了执行。Based on the county data of Jiangxi Province in 2005, the quantitative studies find that the equilibrium fiscal transfers will be distributed to two kinds of counties ： larger sized county of government employees and lower finance self - supporting rate county. The special transfers will be positive influenced by the size of government as well. The subsidized counties will benefit much more from the two kinds of transfers than their counterparties. The poverty counties only obtain more special transfers. These conclusions indicate the economic factors have influence on the subprovincial distribution of fiscal transfers significantly in Jiangxi Province, which implies that the fiscal management purposes, set by the central government in 2002, have been basically achieved at the county and township levels.

关 键 词：省以下财政体制 财政转移支付分配 经济因素 江西 

分 类 号：F127[经济管理—世界经济]