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机构地区:[1]中南财经政法大学财政税务学院,湖北武汉430073
出 处:《中南财经政法大学学报》2013年第4期13-20,158,共8页Journal of Zhongnan University of Economics and Law
摘 要:人口大规模流动导致地方政府事权和财力匹配的不确定性增加,在公共服务均等化的目标框架下,现行转移支付制度必然受到冲击和挑战。本文通过2005~2010年省级数据和2010年县级数据的测算发现,在考虑人口流动因素和户籍的福利分配功能之后,我国现行转移支付制度的均等化效果明显减弱。在现行的户籍制度影响下,单一纵向转移支付模式存在激励导向上的缺陷,不利于流动人口的公共服务均等化。为增强省以下地方政府间的横向财政协调,在实行中央与省之间纵向转移支付的基础上,省以下应实行纵横结合的转移支付新模式。Large-scale transfer movement has increased the administrative and financial uncertainty of local government,and the transfer payment system which oriented towards the equalization of public service will be inevitably affected.By calculating the 2005 — 2010provincial data and the 2010 county-level data,this article found that the equalization effect of transfer payment system was weakened while considering the welfare distribution function of household registration and population flow.With the influence of the current household registration system,the singlelongitudinal transfer payment model is not conducive to the equalization of public services for transferring residents because of its defects in the incentive.In order to strengthen fiscal coordination,we should implement the vertical-horizontal integration transfer payment model between local governments based on the vertical transfer payment from central government to provincial governments.
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