民族地区财政转移支付的均等化效应分析  

Examining the Equalizing Impact of Financial Transfer Payments in Ethnic Minority Areas

作　　者：肖育才[1] 朱畅 谢芬[2] Xiao Yucai;Zhu Chang;Xie Fen(School of Economics,Southwest Minzu University,Chengdu,610041,Sichuan,China;Institute of Finance and Trade,Sichuan Academy of Social Sciences,Chengdu,610072,Sichuan,China)

机构地区：[1]西南民族大学经济学院,四川成都610041 [2]四川省社会科学院金融财贸研究所,四川成都610072

出　　处：《民族学刊》2023年第11期54-64,162,共12页Journal of Ethnology

基　　金：西南民族大学中央高校基本科研业务费专项资金项目“财政学研究创新团队”(2020STD02);四川省社会科学院国家社科基金孵化项目“转移支付、财政可持续性与县域高质量发展研究”(22FH48)阶段性成果。

摘　　要：财政分权体制下,财政转移支付具有财力均等化和基本公共服务均等化功能,对于经济相对落后和资源禀赋不足的民族地区,财政转移支付对保障民族地区财力和实现基本公共服务均等化具有重要作用。本文使用民族八省区数据,对民族地区财政转移支付的纵向财力均等化、横向财力均等化和基本公共服务均等化效应进行实证分析,研究发现民族地区财政转移支付具有显著的财力均等化效应,但基本公共服务均等化效果不佳,其中医疗卫生和社会保障均等化效应不显著,民族地区财政转移支付均等化效应有待进一步提升。我们应该兼顾公平与效率对民族地区财政转移支付进行政策优化,加大民族地区转移支付力度,为提升民族地区财政转移支付均等化效应提供充足的财力保障;调整一般性转移支付和专项转移支付比例,优化财政转移支付结构;对财政转移支付资金进行流向监管和绩效评价,强化资金使用绩效与资金分配的联动机制,提升财政转移支付资金的分配和使用效率。China is a multi-ethnic country,and a stable and balanced development of ethnic regions is of great significance to the long-term stability of the entire country.Given the relatively underdeveloped economic landscape in ethnic regions,this paper posits that policy support and assistance from the state is required.In fact,since the founding of the People s Republic of China in 1949,the government has proactively extended human,material,and financial support to ethnic regions through various forms of complementary counterpart assistance.After the reform and opening up,especially since the implementation of tax-sharing reforms in 1994,a fiscal transfer payment system has been established to bolster development in ethnic areas;records indicate that the scale of fiscal transfer payments in ethnic areas has grown continuously.What is more,fiscal transfer payments have been a crucial means of local government revenue in ethnic regions as well as a way to achieve the important policy goal of realizing an equalization,i.e.leveling the playing field between all regions in China.Therefore,A quantitative analysis of fiscal transfer payments from the perspectives of financial equalization and basic public services equalization has revealed both the policy effects and existing problems in ethnic regions,providing empirical evidence for potentially improving fiscal transfer payment systems in ethnic lands.This study conducted empirical research on the equalization effect of fiscal transfer payments in ethnic areas based on data from eight ethnic provinces and regions.It comprehensively analyzed the vertical equalization effect,horizontal equalization effect,and basic public service equalization effect of fiscal transfer payments in ethnic regions.Research has found fiscal transfer payments in ethnic areas have achieved significant financial equalization effects due to the continuous growth of the scale of fiscal transfer payments and the optimization of fiscal transfer payment structures.However,there is still room for further

关 键 词：民族地区 财政转移支付 财力均等化 基本公共服务均等化 

分 类 号：C957[社会学—民族学]