甘肃省财政转移支付均等化效果研究——基于甘肃省14个市、州政府相关数据  

A Study on the Effectiveness of Equalization of Fiscal Transfer Payments in Gansu Province:Analysis Based on Relevant Data of 14 Cities and Prefecture-level Governments in Gansu Province

作　　者：侯志峰 李菁 Hou Zhi-feng;Li Jing(School of Finance,Taxation and Public Administration,Lanzhou University of Finance and Economics,Lanzhou Gansu 730020)

机构地区：[1]兰州财经大学财税与公共管理学院,甘肃兰州730020

出　　处：《河西学院学报》2022年第1期55-60,共6页Journal of Hexi University

基　　金：甘肃省软科学计划研究项目“甘肃脱贫攻坚兜底保障政策质量评估与优化研究”(项目编号:2019B-089)。

摘　　要：财政转移支付作为调节地区间财力分配的重要手段,对经济落后地区进行资源分配,稳定地方基本财政收入,缩小地区间的财力差距,实现财力均等化及推动地方政府经济发展等方面发挥着重要作用。文章运用变异系数法,分析甘肃省2014~2019年财政转移支付对市、州级政府财力均等化的效果。总体上转移支付前变异系数逐年呈上升趋势,转移支付后变异系数有所减小,缩小了财力差距,财力均等化效果系数均呈正数且总体上逐年呈增长状态,在一定程度上达到了均等化效果。As an important means to regulate the distribution of financial resources between regions,fiscal trans⁃fer payments play an important role in allocating resources to economically backward regions,stabilizing local basic fiscal revenues,narrowing the financial gap between regions,achieving financial equalization and promoting the eco⁃nomic development of local governments.The article uses the coefficient of variation method to analyze the effect of fis⁃cal transfer payments on financial equalization of municipal and state governments in Gansu Province from 2014 to 2019.In general,the coefficient of variation before transfer payments tends to increase year by year,and the coeffi⁃cient of variation after transfer payments decreases,narrowing the financial power gap,and the coefficients of the ef⁃fect of financial power equalization are positive and generally increase year by year,achieving the equalization effect to a certain extent.

关 键 词：财力差距 转移支付 财力均等化 

分 类 号：F810.45[经济管理—财政学]