CAJ | 학술논문

文章以民族扶贫县为研究对象，详细考察了政府间转移支付对地方政府财政收入行为的影响。在研究的内容上，通过对民族扶贫县财政收入规模的变化、税负的变化以及财政努力度的变化，深入分析了政府间转移支付与财政收入行为的关系。从实证研究的结果来看，国家每年对民族扶贫县实施大量的转移支付，但却降低了民族扶贫县自身的财政收入。这从转移支付激励的角度来说，是不成功的。因此，为了更好地发挥转移支付的作用，必须构建激励相容的转移支付制度，发挥好转移支付与自有财政资金的作用，减少“替代效应”的产生。
문장이민족부빈현위연구대상，상세고찰료정부간전이지부대지방정부재정수입행위적영향。재연구적내용상，통과대민족부빈현재정수입규모적변화、세부적변화이급재정노력도적변화，심입분석료정부간전이지부여재정수입행위적관계。종실증연구적결과래간，국가매년대민족부빈현실시대량적전이지부，단각강저료민족부빈현자신적재정수입。저종전이지부격려적각도래설，시불성공적。인차，위료경호지발휘전이지부적작용，필수구건격려상용적전이지부제도，발휘호전이지부여자유재정자금적작용，감소“체대효응”적산생。
This paper is an analysis on the influence of intergovernmental transfer payments on fiscal revenue behaviors . Through an analysis on changes in the finance revenue scale , tax burden , and the degree of fiscal efforts of the ethnic poverty counties , the study is mainly focused on the relationship between intergovernmental transfers and fiscal revenue behaviors .The empirical research shows , the state's massive transfer payments to ethnic poverty counties every year has reduced the local governments'own fiscal revenue , which is indeed a failure in terms of transfer payment incentive .Therefore, governments should establish an incentive-compatible transfer payment system which will ensure that both intergovernmental transfers and local governments'own fiscal revenue will function well separately , free from the trouble of “substitution effect”.