CAJ | 학술논문

传统的财政转移支付理论认为中央政府的财政转移支付旨在经济效率和财政均等化，这忽视了影响财政转移支付的政治因素。文章拘建了中央政府以政治稳定为目标，通过向各省的财政转移支付来维持社会稳定的理论模型，利用1995-2009年的省际面板数据发现，国家政治稳定因素在我国的财政转移支付中的效应显著。其中维护国家统一和社会秩序稳定的因素起了主要作用。因此，对我国财政转移支付体系的改革不能仅仅停留在缩小纵向和横向财政失衡上面，必须同时从经济效率和政治稳定的角度来探讨财政转移支付体系的改革。
전통적재정전이지부이론인위중앙정부적재정전이지부지재경제효솔화재정균등화，저홀시료영향재정전이지부적정치인소。문장구건료중앙정부이정치은정위목표，통과향각성적재정전이지부래유지사회은정적이론모형，이용1995-2009년적성제면판수거발현，국가정치은정인소재아국적재정전이지부중적효응현저。기중유호국가통일화사회질서은정적인소기료주요작용。인차，대아국재정전이지부체계적개혁불능부부정류재축소종향화횡향재정실형상면，필수동시종경제효솔화정치은정적각도래탐토재정전이지부체계적개혁。
Traditionally, it is assumed that the object of fiscal transfer from central government is economic efficiency, which was overlooked the political factors. Based on the model that the central government sets political stability as its goal and maintains social stability by the fiscal transfer, based on provincial level panel data of 1995 -2008, this paper finds that the political stability factor is significant, especially the factors of maintaining national unity and social stability. Therefore, for fiscal transfer system reformation, it is not only to narrow the gap of horizontal and vertical fiscal capability, but also to explore based on both economic efficiency and political stability.