民族地区各类财政转移支付的均等化效应分析  

An Analysis on the Balanced Effect of the Fiscal Transferring Payments Structure in Ethnic Areas

作　　者：雷振扬[1] 成艾华[2] 

机构地区：[1]中南民族大学 [2]中南民族大学经济学院,副教授武汉市430074

出　　处：《民族研究》2009年第4期24-33,共10页Ethno-National Studies

基　　金：2007年国家社科基金重点项目“民族地区财政转移支付的绩效评价与制度创新研究”(项目批准号:07AMZ002)的阶段性研究成果

摘　　要：本文从税收返还和体制性补助、财力性转移支付、专项转移支付入手,分别考察了各项转移支付对民族地区财政能力的均衡效应。结果表明,民族地区转移支付的均衡绩效最高,其次为原体制定额补助,但此两项在转移支付总额中所占比例较小。在三类财政转移支付中,财力性转移支付,尤其是其中的一般性转移支付均衡民族地区财政能力绩效较为明显;专项转移支付虽然对均衡民族地区财政能力发挥了一定作用,但绩效有待进一步提高;所得税基数返还在均衡民族地区地方财政能力中起到了负效作用,而税收返还对均衡民族地区地方财政能力的绩效是低效的。通过分析研究,对进一步提高民族地区各类财政转移支付的均等化效应提出了相应的对策建议。Beginning from the tax return and systematic compensation,fiscal transfer and special transfer payments,this paper analyzes the balanced effect of the transferring payment on the ethnic areas.The result is that the ethnic areas transfer payments has the best balanced effect,and the system compensation second best,but the two are just a small part.Among the three patterns of the fiscal transferring payments,the general transfer payments have more obvious effect;the special transfer payment is good for the balance effect,but it needs to be improved;the income tax return played a negative role,while the tax return on balanced financial performance of ethnic areas is inefficient.On the basis of studies and analysis,the paper provides countermeasures to improve balance effect of ethnic areas in the structure of financial transfer payment.

关 键 词：民族地区 财政转移支付结构 均等化效应 

分 类 号：F812.45[经济管理—财政学]