分好“财政蛋糕”:对转移支付财力均等化效应和效率的考察  

Rational Allocation of“Fiscal Pie”:An Investigation of the Fiscal Equalization Effect and Efficiency of Transfer Payments

作　　者：郝春虹 王英家 贾晓俊[3] 岳希明[2] HAO Chun-hong;WANG Ying-jia;JIA Xiao-jun;YUE Xi-ming(School of Economics IMUFE,Neimenggu 010070,China;School of Finance,Renmin University of China,Beijing 100872,China;Beijing Center for Industrial Security and Development Research BJTU,Beijing 100044,China)

机构地区：[1]内蒙古财经大学经济学院 [2]中国人民大学财政金融学院 [3]北京交通大学北京产业安全与发展研究基地

出　　处：《中国工业经济》2021年第12期31-49,共19页China Industrial Economics

基　　金：国家社会科学基金一般项目“我国转移支付改革与政府间事权和支出责任划分改革衔接问题研究”(批准号17BJY175)。

摘　　要：本文考察了1994年之后中国转移支付的财力均等化效应,运用RE指数、基尼系数按收入构成分解、基尼系数路径曲线、非效率指数四种方法分析,结果显示,1994年分税制之后,转移支付具有显著的财力均等化效应。具体而言,无论是用RE指数衡量的总体效应,还是用基尼系数按收入构成分解评价的边际效用,2001年之前转移支付的财力均等化效应不断增强,其后基本处于稳定状态。非效率指数显示,转移支付在均衡地区间财力差距上的效率表现虽然处于不断改善的趋势中,但仍然不尽如人意,尚有较大的改善空间。具体而言,1996年转移支付在缩小地区间财力差距上仅实现其潜力(或最大值)的20%左右,即非效率指数值高达80%左右,2017年非效率指数下降到50%左右。非效率指数的分解结果显示,转移支付在均衡地区间财力差距方面之所以表现不佳,既有转移支付大规模地改变了各省份财力水平排序的原因,也有转移支付资金分配对落后省份倾斜不足的原因。This paper uses four methods,including RE index,Gini coefficient decomposition by income composition,path curve of the Gini coefficient and non-efficiency index(and its decomposition),to analyze the fiscal equalization effect of transfer payments in China since 1994.The result shows that the transfer payment of China has significant effect of fiscal equalization after tax-sharing system reform in 1994.No matter the overall effect measured by RE index or the marginal utility evaluated by Gini coefficient decomposition,the fiscal equalization effect of transfer payments was increasing before 2001 and remained basically stable after that.The non-efficiency index shows that the efficiency performance of transfer payments in balancing the fiscal gap between regions is still unsatisfactory and has a great room for improvement,although it is in the trend of continuous improvement.Specifically,in 1996,the efficiency of transfer payments in China was about 20%and the non-efficiency index was as high as 80%.In 2017,the non-efficiency index dropped to about 50%.The decomposition results of the non-efficiency index show that the poor performance of transfer payments in balancing the fiscal gap between regions is caused by the facts that transfer payments have changed the fiscal ranking of provinces at a large scale,and the fund allocation is insufficient for the backward provinces.

关 键 词：转移支付 财力均等化 RE指数 非效率指数 

分 类 号：F124[经济管理—世界经济]