CAJ | 학술논문

＂东部、中部、西部、东北＂四大区域财政能力是否均等关系到能否实现区域公共服务均等化和促进区域协调发展。通过研究发现,经过转移支付的调节,四大区域间财政均等化的水平有所改进,但区域内东部、西部地区的财政非均衡性较为明显,转移支付的财力均等化效果一般。在引入区域财政标准人分配模型后,度量出均等化区域内各省财力均等化的真实缺口,表现为中部、东北地区的财力均等化缺口较小,标准人财力分配比较均衡,而东部、西部地区的标准人实际财政支出与标准财力的缺口较大。据此,建议提高中央对各区域纵向转移支付的均等化水平,及构建区域财政横向均衡与转移支付制度,以提升区域财政均等化水平。
＂동부、중부、서부、동북＂사대구역재정능력시부균등관계도능부실현구역공공복무균등화화촉진구역협조발전。통과연구발현,경과전이지부적조절,사대구역간재정균등화적수평유소개진,단구역내동부、서부지구적재정비균형성교위명현,전이지부적재력균등화효과일반。재인입구역재정표준인분배모형후,도량출균등화구역내각성재력균등화적진실결구,표현위중부、동북지구적재력균등화결구교소,표준인재력분배비교균형,이동부、서부지구적표준인실제재정지출여표준재력적결구교대。거차,건의제고중앙대각구역종향전이지부적균등화수평,급구건구역재정횡향균형여전이지부제도,이제승구역재정균등화수평。
Regional fiscal equalization can lead to regional equalization of public services,and further the balanced development among regions.The paper holds that the fiscal equalization has been improved among the East,the Northeast,the West and the Middle part of China after transfer payment.After introduction of regional fiscal distribution model for standard person,the paper measures the real gaps to the degree of fiscal equalizations in the above mentioned regions.That is,the Middle part and the Northeast have relatively equalized fiscal distribution while the East and the West have moderately diverge real fiscal capacities on standard person.Therefore,countermeasures are suggested to increase the equalization degree of transfer payment from the central government to different regions,and also to construct the horizontal regional fiscal equilibrium and transfer payment system.