CAJ | 학술논문

：标准是均等化的核心参数，标准的主体是单位公民。从基本公共服务均等化供给维度，各地客观上存在着收入能力差异和支出成本差异，以均等化标准为基础的转移支付能确保各地有财力提供大体相同水平的基本公共服务。本文在因素法基础上，建立了一整套基于全国平均标准的基本公共服务均等化支出与收入标准体系和转移支付测算模型。将基本公共服务范围划分为9类24项，按照政策中性原则，选择影响各地每项服务数量和服务提供成本的政府不可控制的因素，包括人口结构、人口密度、少数民族、城镇化率、劳动力价格、行政管理、气温取暖、海拔高度和交流成本等17项，定量分析了诸多因素对当地支出成本和收入能力的影响。根据全国平均标准和各地收入能力和支出成本的差异，估算了标准支出和标准收入，最后以2008年财政年度为样本，测算和评价了中央对全国31个省的均等化转移支付。结果表明，与实际转移支付相比，按本文标准体系实施均等化转移支付后，各省提供全国标准水平的基本公共服务能力大体相同，若按该法对东部、中部、西部和东北地区转移支付，可提高均等化水平9％-15％。
：표준시균등화적핵심삼수，표준적주체시단위공민。종기본공공복무균등화공급유도，각지객관상존재착수입능력차이화지출성본차이，이균등화표준위기출적전이지부능학보각지유재력제공대체상동수평적기본공공복무。본문재인소법기출상，건립료일정투기우전국평균표준적기본공공복무균등화지출여수입표준체계화전이지부측산모형。장기본공공복무범위화분위9류24항，안조정책중성원칙，선택영향각지매항복무수량화복무제공성본적정부불가공제적인소，포괄인구결구、인구밀도、소수민족、성진화솔、노동력개격、행정관리、기온취난、해발고도화교류성본등17항，정량분석료제다인소대당지지출성본화수입능력적영향。근거전국평균표준화각지수입능력화지출성본적차이，고산료표준지출화표준수입，최후이2008년재정년도위양본，측산화평개료중앙대전국31개성적균등화전이지부。결과표명，여실제전이지부상비，안본문표준체계실시균등화전이지부후，각성제공전국표준수평적기본공공복무능력대체상동，약안해법대동부、중부、서부화동북지구전이지부，가제고균등화수평9％-15％。
Standard is the key parameter of equalization, and equalizing standards should be benefited by unit citizen. There are disparities in raising revenue capacity and delivering expenditure cost in different regions during the supply of basic public services, but equalizing transfer formulated by a built-in standardization system ensures that each province would have the fiscal capacity to provide services at the same standard. Firstly, two sets of expense and revenue standardization systems are established on basis of the state average standards developed, where the public services are divided into 9 categories and 24 components. According to policy neutrality principle, the effects of 17 material factors concerning with the magnitude and unit costs in providing services are analyzed, such as population composition, population density, minority, urbanization, labor force price, administration scale, air temperature and heating, altitude, exchange cost, on the disparities in raising revenue capacity and delivering expenditure cost in all provinces. Then the standard expenses and standard revenues are calculated and assessed with factor analysis method, combining with the average standard systems. Finally, by carrying out the full equalization principles and defining the revenue sharing relativities, the fiscal equalizing transfers of 2008 from the central government are distributed among 31 provinces in accordance with their annual per capita relativities formulated. It is found that there is almost no disparity in providing services capacity in accordance with the equalization transfer calculated by the method developed here among all provinces. Comparing with the practical transfers, it is showed that the equalizing outcome can be improved 9%--15% by evaluating the impact on the eastern＇, middle, west and northeastern regions of China.