CAJ | 학술논문

按照区域公共服务支出均等化—区域财力分配均等化—均等化转移支付这样一个分析框架,评估财政体制运行对区域基本公共服务均等化的影响效应,结果表明：在区域基本公共服务支出均等化上,基础教育、医疗卫生的均衡水平显著提高,而社会保障、基础设施的均衡效果改善一般。在区域财力分配均等化上,区域初次财力分配差异呈缩小趋势,区域财力再分配均衡水平不断提升,造成财力总体差异的主要原因由区域间、东部地区差距转变为东部、西部地区内的差距。转移支付提高了区域财力总体均衡与区域间财力均衡水平,却没有有效抑制东部、西部地区内的财力差距。实现区域基本公共服务均等化的财政体制变迁,应从区域基本公共服务支出责任分工、区域财力均衡分配、改进均等化转移支付三方面入手。
안조구역공공복무지출균등화—구역재력분배균등화—균등화전이지부저양일개분석광가,평고재정체제운행대구역기본공공복무균등화적영향효응,결과표명：재구역기본공공복무지출균등화상,기출교육、의료위생적균형수평현저제고,이사회보장、기출설시적균형효과개선일반。재구역재력분배균등화상,구역초차재력분배차이정축소추세,구역재력재분배균형수평불단제승,조성재력총체차이적주요원인유구역간、동부지구차거전변위동부、서부지구내적차거。전이지부제고료구역재력총체균형여구역간재력균형수평,각몰유유효억제동부、서부지구내적재력차거。실현구역기본공공복무균등화적재정체제변천,응종구역기본공공복무지출책임분공、구역재력균형분배、개진균등화전이지부삼방면입수。
In accordance with the analysis framework of regional public services equalization — regional resource allocation equalization — equalization transfer,the paper makes an evaluation the effects of fiscal system to regional basic public service.It shows that the equalization degrees on the elementary education and health care have been greatly enhanced while those of social security and infrastructure are unsatisfactory.As for the effects of regional fiscal resource distributions,the regional difference in fiscal resources resulted from primary transfer payment tends to converge while that from redistributions is inclined to widen,mainly due to the difference within the Eastern China and Western China respectively.Thus,the paper concludes that transfer payment raise the gross equalization degree of regional fiscal resources without keeping in check the internal fiscal difference of the East and West.To achieve the fiscal system changes of the equalization of regional basic public service,we should focus on three aspects including the responsibilities division of the regional basic public service expenditure,regional financial equilibrium assignment and the improvement of the equalization.