中国地区间财政能力差异的度量及地区分解——基于地区间公共支出成本差异的视角  

The Measurement and Factors Decomposition of Inter-regional Differences in Fiscal Capacity in China——From the Perspective of Inter-regional Differences in Public Expenditure Cost

作　　者：胡德仁[1] 刘亮[2] 

机构地区：[1]河北省财政厅,河北石家庄050051 [2]中共河北省委党校,河北石家庄050061

出　　处：《新疆财经大学学报》2011年第1期34-42,共9页Journal of Xinjiang University of Finance & Economics

基　　金：2010年度河北省软科学项目<河北省财政运行的绩效评价研究>(批准文号:10407225D);2010年度河北省软科学项目<河北省地区间财政均等化问题研究>(批准文号:10407213D)的阶段性成果

摘　　要：本文基于地区间公共支出成本差异的视角,引入人均公共支出成本的变量,采用加权变异系数对中国地区间财政能力差异进行度量,认为中国地区间财政能力差异小于地区间财力差异;并采用Theil系数对地区间财政能力差异进行地区分解。得出的结论为:东部地区内部的差异和东中西部地区间的差异是构成中国地区间财政能力差异的主要因素;地区间经济发展水平的差异、曾经的区域性税收优惠政策、包干制财政体制、分税制财政体制的收入划分办法和转移支付办法是导致地区间财政能力差异的重要原因。进而提出逐步扩大增值税的征收范围,建立以一般性转移支付为主的财政转移支付制度等政策建议。From the perspective of the cost of inter-regional differences in public expenditure,the paper described inter-regional differences of fiscal capacity by adopting weighted coefficient of variation and decomposed fiscal capacity between regions by introducing per capita public expenditure variation and adopting Theil coefficient.It is believed that the fiscal differences in eastern and the fiscal differences between zones of eastern,central and western made up the inter-regional fiscal capacity differences mainly in China.The differences of economic development between regions,regional tax preference policy,system whereby local authorities taken full responsibility for their finances,income divided method and transfer payment method of tax distribution fiscal system lead to regional fiscal capacity differences.Then it proposed policy recommendations such as expanding collection scale of AVT and building fiscal transfer payment system general transfer payment which mainly made up with routine transfer payment mainly.

关 键 词：地区间 财政能力 公共支出成本 差异 分解 

分 类 号：F812.7[经济管理—财政学]