CAJ | 학술논문

本文提出一种新的结构分解方法，分析我国转移支付均等化地方财力的效应。该方法将均等化效应分解为两个部分：反映中央政府财政干预的水平均等化效应，与反映地方财政财力聚集趋势的垂直均等化效应。对2001—2012年我国省域相关数据的实证研究结果表明，中央政府的转移支付在均等化地方财力方面产生了积极的效果，且均等化效应出现增强趋势；转移支付均等化的水平效应与垂直效应都产生了积极的效果，且水平均等化效应呈现出逐年增强趋势，中央政府通过财政干预、缩小地方财力差距实现了区域均衡发展目标；进一步增大转移支付的力度、更多地向经济欠发达地区倾斜，都有利于我国地方财力的均等化。
본문제출일충신적결구분해방법，분석아국전이지부균등화지방재력적효응。해방법장균등화효응분해위량개부분：반영중앙정부재정간예적수평균등화효응，여반영지방재정재력취집추세적수직균등화효응。대2001—2012년아국성역상관수거적실증연구결과표명，중앙정부적전이지부재균등화지방재력방면산생료적겁적효과，차균등화효응출현증강추세；전이지부균등화적수평효응여수직효응도산생료적겁적효과，차수평균등화효응정현출축년증강추세，중앙정부통과재정간예、축소지방재력차거실현료구역균형발전목표；진일보증대전이지부적력도、경다지향경제흠발체지구경사，도유리우아국지방재력적균등화。
This paper promotes a decomposition method of analyzing equalization effect of fiscal capacity in China, which is decomposed into two parts, one is horizon effect that comes from fiscal intervention of central government ; and the other is vertical effect that comes from convergence tendency of provincial revenue. Applying the formula to 2001--2012 China＇ s relative data yields several interesting results as follows： fiscal transfer has a positive equalization effect on fiscal capacity of provinces, which has been increasing tendency; both of the horizon effect and the vertical effect have positive influence, Chinese government has realized the target of area equilibrial economical development by fiscal intervention and gap reduction of provincial revenue; to enlarge scale of fiscal transfer and to give more fiscal transfer share to less developed areas will be better for equalization of fiscal capacity of provinces.