CAJ | 학술논문

改革开放30多年来，区域发展差距已成为全社会共同关注的问题。在这种发展过程中．除东部地区自身的自然禀赋、经济发达程度等条件外，国家政策的引导，使中、西部及东北地区自然资源、劳动力等大规模流向东部地区，也是造成发展差距的重要因素。通过标杆法测量西部、东北及中部地区为东部经济发展所作的贡献．说明目前实行的财政转移支付方式是国家应尽的法定义务和职责，从而为进一步完善我国财政转移支付制度提供理论依据。
개혁개방30다년래，구역발전차거이성위전사회공동관주적문제。재저충발전과정중．제동부지구자신적자연품부、경제발체정도등조건외，국가정책적인도，사중、서부급동북지구자연자원、노동력등대규모류향동부지구，야시조성발전차거적중요인소。통과표간법측량서부、동북급중부지구위동부경제발전소작적공헌．설명목전실행적재정전이지부방식시국가응진적법정의무화직책，종이위진일보완선아국재정전이지부제도제공이론의거。
The regional development disparities have been put great attension by the whole society since 30 years Reform and Opening-up. During the process of regional economic development, the policies issued by the government support the flow of natural resources and labor from the central and western area and also the northeastern area to the East, which has been one of the most important forces causing the development disparities, although the East has its own resources and economy advantages. This paper uses Benchmarking Method to illustrate that the central and western area and also northeastern area have done for the East, and justify the legal obligations and responsibilities of the government to compensate the Middle, the West and the Northeast by the current Fiscal Transfer Payment. Our research will give the theoretical basis for improving current China＇s Transfer Payment Policy.