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作 者:靳友雯 JIN Youwen(School of Finance and Public Administration & Guangxi University of Finance and Economics,Nanning 530000, P. R. China;Chinese Academy of Fiscal Sciences,Beijing 700742, P. R. China)
机构地区:[1]广西财经学院财政与公共管理学院,广西南宁530000 [2]中国财政科学研究院,北京100142
出 处:《重庆大学学报(社会科学版)》2018年第2期1-14,共14页Journal of Chongqing University(Social Science Edition)
基 金:国家社会科学基金青年项目"稳定税负约束下我国税负结构优化及操作路径研究"(15CJY071);广西哲学社会科学项目"广西基本公共服务的空间差异及其均等化路径研究"(17FJY011)
摘 要:西部大开发战略实施以来,中央财政转移支付重点向西部地区倾斜,优先支持西部地区各类经济社会项目发展,并将促进地区间的均衡发展作为中央财政转移支付政策的重要目标。2001—2012年,中国各地区间以人均GDP和HDI衡量的地区间经济与社会发展差距,在引入财政转移支付变量后,都存在与其相对应的β条件收敛,人类发展水平收敛速度远快于经济增长的收敛速度。中国东、西部间经济社会发展差距不断缩小,尤其是社会发展差距快速缩小,财政转移支付有效促进了西部地区与全国其他地区间的人类发展水平的均衡。The government has given the priority to the west of China in launching the fiscal transferpayment, reflecting on the Grand Western Development Programme. Such priority has also been provided tosupport some particular business and social proprammes from that area, aiming at achieving a balanceddevelopment. Between 2001 and 2012, per capita GDP and HDI of different districts were generally used as the key criteria to evaluate the gap of economic and social development within Ctransfer payment is introduced as a key criteria, it is found that the corresjDonding p convergence exists,indicating that convergence rate of HDI is much greater than that of economic growth. Thand the west has been narrowing, particularly in social development. It is therefore proved that the fiscaltransfer payment has efficiently minimized the gap between the west and the rehuman development.
分 类 号:F061.5[经济管理—政治经济学] F812.2
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