经济理论与经济管理
經濟理論與經濟管理
경제이론여경제관리
Economic Theory and Business Management
2015年
1期
44~54
,共null页
转移支付 均等化效应 基本公共服务均等化
轉移支付 均等化效應 基本公共服務均等化
전이지부 균등화효응 기본공공복무균등화
intergovernmental transfer equalization effect basic public services
本文通过基尼系数分解的方法考察了我国转移支付的地区间财力均等化效应.计算结果显示,一般性转移支付和专项转移支付在资金分配上均向财力较弱的地区进行了倾斜,具有财力均等化效应,在强度上,一般较专项要强.在构成一般性转移支付的诸多子项目中,农村税费改革转移支付向财力较弱地区的倾斜程度最强,教育转移支付次之,紧随其后的分别是基本财力保障机制奖励补助以及调整工资转移支付.但是由于均衡性转移支付规模较大,财力均等化效应最强.
本文通過基尼繫數分解的方法攷察瞭我國轉移支付的地區間財力均等化效應.計算結果顯示,一般性轉移支付和專項轉移支付在資金分配上均嚮財力較弱的地區進行瞭傾斜,具有財力均等化效應,在彊度上,一般較專項要彊.在構成一般性轉移支付的諸多子項目中,農村稅費改革轉移支付嚮財力較弱地區的傾斜程度最彊,教育轉移支付次之,緊隨其後的分彆是基本財力保障機製獎勵補助以及調整工資轉移支付.但是由于均衡性轉移支付規模較大,財力均等化效應最彊.
본문통과기니계수분해적방법고찰료아국전이지부적지구간재력균등화효응.계산결과현시,일반성전이지부화전항전이지부재자금분배상균향재력교약적지구진행료경사,구유재력균등화효응,재강도상,일반교전항요강.재구성일반성전이지부적제다자항목중,농촌세비개혁전이지부향재력교약지구적경사정도최강,교육전이지부차지,긴수기후적분별시기본재력보장궤제장려보조이급조정공자전이지부.단시유우균형성전이지부규모교대,재력균등화효응최강.
Applying the Gini coefficient decomposition method, this paper studies the transfer equali- zation effects. Calculated results show that both the general transfer and specific-purpose transfer tend to provide stronger support to areas with weaker fiscal capacity and thus bring about equalization effects. The strength of general transfer is heavier than that of specific-purpose transfer. In the numerous subprojects of specific-purpose transfers, transfer payment in rural tax and fee reform has the strongest support on poor areas, with general transfer payment in education transferred from specific-purpose transfers in 2009 tak- ing the second place and then the subsidy assuring basic fiscal capacity and the transfers in wage adjust- ment. Due to its great scale, equalization transfer has the strongest equalization effects out of all the gener- al transfer payments.
