CAJ | 학술논문

文章基于2007-2011年西藏7个地区市财政数据，运用具有可分解性质的泰尔指数方法对藏西北、藏东南和藏中南区域财力均等化差异进行定量分析。从区域财力分配总体情况看，西藏区域总体财力不均衡在区域财力初次分配中更显著，且区域内财力差异远大于区域间差异；中央转移支付在西藏区域财力再分配中改善了区域间总体财力非均衡状态，但未能有效缩小区域内财力差异；从区域财力总体差异分解看，西藏区域财力初次分配和再分配的不均等均主要源于区域内财力差异，其主要是由西藏特殊的财力特征以及特殊的区位条件所决定的。藏中南、藏东南地区的财力差异分别是构成西藏区域财力初次分配、再分配总体差异的主要因素。因此，建议以实现西藏区域公共服务均等化为导向、统筹区域协调发展、完善横向转移支付制度等来缩小西藏区域财力差异，提升西藏区域财力均等化水平。
문장기우2007-2011년서장7개지구시재정수거，운용구유가분해성질적태이지수방법대장서북、장동남화장중남구역재력균등화차이진행정량분석。종구역재력분배총체정황간，서장구역총체재력불균형재구역재력초차분배중경현저，차구역내재력차이원대우구역간차이；중앙전이지부재서장구역재력재분배중개선료구역간총체재력비균형상태，단미능유효축소구역내재력차이；종구역재력총체차이분해간，서장구역재력초차분배화재분배적불균등균주요원우구역내재력차이，기주요시유서장특수적재력특정이급특수적구위조건소결정적。장중남、장동남지구적재력차이분별시구성서장구역재력초차분배、재분배총체차이적주요인소。인차，건의이실현서장구역공공복무균등화위도향、통주구역협조발전、완선횡향전이지부제도등래축소서장구역재력차이，제승서장구역재력균등화수평。
On the basis of the financial data of 2007-2011 years in 7 districts of Tibet, the paper analyzes the differences in the regional financial equalization in Tibet by using Theil indexes. In the view of the overall situation of regional financial distribution , the imbalance of the overall regional financial situation of Tibet in the initial distribution is significant, and the difference within the region is greater than the interregional difference. The central transfer payment improves the non-equilibrium state of interregional overall financial difference in redistribution of Tibet, but fails to effectively reduce the financial differences within the region. In the view of the decomposition of regional financial difference, the inequality of the initial distribution and redistribution of regional finance of Tibet originates from the financial difference within the region, which is mainly determined by the special financial characteristics and location of Tibet. The financial difference within the south-central and southeastern in Tibet makes contribution to the general difference of initial distrbution and redistribution. Therefore, the paper recommends measures to achieve the equalization of public services as goal-oriented, coordinate development, improve the regional horizontal transfer payment system in order to narrow the the regional financial differences and promote regional financial equalization level of Tibet.