基于泰尔指数的转移支付均等化效应分析——以福建省为例  

Analysis of the Equalization Effects of Fiscal Transfers Based on Theil Index——A Case Study of Fujian Province

作　　者：邱强 QIU Qiang(College of Economics and Management, Minjiang University, Fuzhou, Fujian 350108, China)

机构地区：[1]闽江学院经济与管理学院,福建福州350108

出　　处：《闽江学院学报》2020年第3期58-67,共10页Journal of Minjiang University

基　　金：福建省社会科学规划项目(FJ2016C141);福建省教育厅社科项目(JAS150493)。

摘　　要：财力均等化是实现区域基本公共服务均等化的重要保障。以县级财政数据为样本,运用泰尔指数构建均衡系数,对福建省现行转移支付的财力均等化效应的多维测度进行多维测度与分析。结果表明:现行转移支付总体上缩小了县际财力差距,但对闽东南、闽北和闽西三大区域横向财力差距的调节和均衡效应呈现出分化性和复杂性的特征。因此,应通过深化“省直管县”财政体制改革,提升转移支付的均等化目标定位,优化转移支付资金分配结构,建立省级以下横向转移支付制度等途径完善县级转移支付制度,促进县域经济协调发展。Fiscal equalization is an important guarantee to realize the equalization of basic public services among regions.Taking the county-level fiscal data as the sample,this paper uses the Theil index to construct the equilibrium coefficient,and makes an empirical analysis of the fiscal equalization effect of the fiscal transfers in Fujian Province.The results show that the current fiscal transfers reduce the county-level fiscal disparities in general,but the horizontal fiscal imbalance regulation of fiscal transfers in the Southeast,Northern and Western of Fujian presents differential and complex features.Therefore,it is necessary to take measures to perfect fiscal transfers on the county level such as promoting the reform of“province-governing-county”fiscal system,optimizing allocation structure of fiscal transfers,enhancing the equalization goal of fiscal transfers,constructing the horizontal fiscal transfers below the provincial level.

关 键 词：转移支付 均等化效应 泰尔指数 福建省 

分 类 号：F812.7[经济管理—财政学]