基本财力均等视角下横向转移支付路径及实证模拟  

The Advancing Path and Empirical Simulation of Chinese Horizontal Transfer Payment Based on Basic Financial Equalization

作　　者：伍文中[1] 段铸[2] 

机构地区：[1]河北金融学院科技金融实验室,河北保定071051 [2]河北金融学院保险系,河北保定071051

出　　处：《财经论丛》2013年第2期33-41,共9页Collected Essays on Finance and Economics

基　　金：河北省高校学科拔尖人才选拔与培养计划基金资助项目(BR2-121);教育部人文社会科学规划基金资助项目(10YJA790202)

摘　　要：鉴于我国地方政府间财政实力的差距,在完善纵向转移支付的前提下,应适时施行横向财政转移支付,以均衡各地方政府的基本财力。基于这一构想,本文在既有研究的基础上,尝试性地设计我国横向财政转移支付的运行框架,并以2011年为例进行实证模拟,最后提出相关建议。Fiscal equalization is to eliminate fiscal gap, a task of which is to realize the equal basic financial resources. Given the Chinese government＇s fiscal gap, to improve the vertieal transfer payment under the premise, China should timely implement the horizontal fiscal transfer payment to balance the local government＇s basic responsibility fulfillment ability. Based on this idea, this paper tries to design the advancing path of horizontal financial transfer payment, and simulate the program taking 2011 for example.

关 键 词：财政均等 横向转移支付 实证模拟 

分 类 号：F812.4[经济管理—财政学]