财政转移支付的横向财力均等化效应  

Fiscal Payment Transfer:The Horizontal Financial Equalization and Its Effects

作　　者：田发[1] 

机构地区：[1]上海理工大学管理学院,上海200093

出　　处：《当代财经》2010年第4期28-34,共7页Contemporary Finance and Economics

基　　金：教育部人文社科青年项目"基本公共服务均等化与地方财政体制变迁"(09YJC790189);上海教委科研创新项目"基层财政解困与财政体制创新"(08YS105)

摘　　要：财政转移支付的横向财力均等化效应会影响到各地区财政能力均等化水平,进而影响到地区公共服务均等化实现程度。研究结果表明,从总体效应上看,转移支付起到一定的横向财力均等化效果,但各地区财力差异仍然很大;从分项转移支付效果来看,一般性转移支付的财力均等化效应最强,专项转移支付次之,税收返还效果最差。因此,可以通过调节转移支付的地区分配结构和建立均等化转移支付体系来提升转移支付的横向财力均等化水平,以促进各地区公共服务均等化。The degree of the horizontal financial resource equalization arising from fiscal payment transfer will affect the fiscal capacity equalization of different regions in the nation, which in turn, will influence the fulfillment of the local public service equalization. The results of this paper indicate that from the view of the total effects the payment transfer has certain effect of horizontal financial resource equalization, but there exist regional financial resource differences. From the view of the effect of sub-transfer payment, the general transfer payments has the strongest effect of financial equalization, followed by the special transfer payments, the tax rebates worst. Therefore, in order to improve the public service equalization of different regions in the nation, the degree of the horizontal financial resource equalization can be realized by adjusting the regional distribution pattern of the payment transfer and by establishing equalized transfer payment system.

关 键 词：财政转移支付 地区财力差异 横向财力均等化 公共服务均等化 

分 类 号：F812.45[经济管理—财政学]