北京工商大学学报:社会科学版
北京工商大學學報:社會科學版
북경공상대학학보:사회과학판
JOURNAL OF TECHNOLOGY AND BUSINESS UNIVERSITY
2014年
2期
78~87
,共null页
财政均等化 公共服务提供成本差异 环境因素 财政供养人口
財政均等化 公共服務提供成本差異 環境因素 財政供養人口
재정균등화 공공복무제공성본차이 배경인소 재정공양인구
fiscal equalization; cost difference of public service delivery; environmental factor; fiscal dependents
基于公共服务提供成本差异主要源于客观环境差异的假设,将评估思路集中于对地区间环境差异水平的分析,建立了相应的评价指标体系并进行因子分析,以考察影响地区间公共服务提供成本差异的环境因素。在此基础上,通过聚类分析阐明各地区在提供公共服务过程中的成本优势及劣势。判别分析结果显示,按现行的需求成本指标所产生的评价结果与按环境因素评价的吻合程度仅为33.4%。这种成本差异评估方式反映了"-3前均衡性转移支付主要考虑的是部门支出需求,而非公共支出需求;并且某一类转移支付过度承担其他政策性功能。
基于公共服務提供成本差異主要源于客觀環境差異的假設,將評估思路集中于對地區間環境差異水平的分析,建立瞭相應的評價指標體繫併進行因子分析,以攷察影響地區間公共服務提供成本差異的環境因素。在此基礎上,通過聚類分析闡明各地區在提供公共服務過程中的成本優勢及劣勢。判彆分析結果顯示,按現行的需求成本指標所產生的評價結果與按環境因素評價的吻閤程度僅為33.4%。這種成本差異評估方式反映瞭"-3前均衡性轉移支付主要攷慮的是部門支齣需求,而非公共支齣需求;併且某一類轉移支付過度承擔其他政策性功能。
기우공공복무제공성본차이주요원우객관배경차이적가설,장평고사로집중우대지구간배경차이수평적분석,건립료상응적평개지표체계병진행인자분석,이고찰영향지구간공공복무제공성본차이적배경인소。재차기출상,통과취류분석천명각지구재제공공공복무과정중적성본우세급열세。판별분석결과현시,안현행적수구성본지표소산생적평개결과여안배경인소평개적문합정도부위33.4%。저충성본차이평고방식반영료"-3전균형성전이지부주요고필적시부문지출수구,이비공공지출수구;병차모일류전이지부과도승담기타정책성공능。
Assuming that the cost of public service delivery is critically affected by the external objective environment, this paper concentrates on the evaluation of differences of physical and socioeconomic environments among regions. Correspondingly, an indicator system is established to examine environmental factors giving rise to provincial cost variance of public service deliver- y. On that basis, the efforts are made by virtue of cluster analysis to clarify both cost advantages and disadvantages faced by local governments in the process of providing public services. Further, discriminant analysis results based on environmental factors and current cost indicators respectively find that the consistent degree is only 33.4% between the two evaluation results; while the former evaluation mode reveals that the main concern of China's general transfer is still the expenditure needs of government sec- tors, not of the public. In addition, the current design of allocation mechanism reflects general transfer is overly responsible for other policy functions beyond fiscal equalization.