转移支付对县级财政均等化效应分析——以四川省为例

发布时间：2018-06-28 20:17

本文选题：转移支付 + 财力差异　；参考：《农村经济》2015年07期

【摘要】：我国县级政府承担着向辖区内居民提供基本公共服务的职责,但分税制改革使得处于基层的县级政府财政能力普遍出现了困难,并且县级政府之间财力差异较大,导致了基本公共服务均等化难以实现。本文以四川省为例,就转移支付对县级财政均等化的效应进行了分析,首先测算县级政府转移支付前的初始财力差异,然后测算县级政府获得转移支付后的财力差异,最后以转移支付前后县级政府转移支付变异系数为基础得出县级政府转移支付均等化效果系数。研究发现,四川省县级政府转移支付前后的财力差异大大缩小,说明转移支付对四川省县级财政均等化效果较好。
[Abstract]:Our county-level government is responsible for providing basic public services to the residents in the jurisdiction, but the reform of the tax sharing system makes the financial capacity of the county-level governments at the grass-roots level generally difficult, and the financial differences between the county-level governments are quite large. As a result, equalization of basic public services is difficult to achieve. Taking Sichuan Province as an example, this paper analyzes the effect of transfer payment on the equalization of county finance. Firstly, it calculates the initial financial difference before county government transfer payment, and then measures the financial difference after county government obtains transfer payment. Finally, based on the coefficient of variation before and after the transfer payment, the equalization effect coefficient of the county government transfer payment is obtained. It is found that the financial difference before and after the county government transfer payment in Sichuan Province is greatly reduced, which indicates that the transfer payment has a good effect on the fiscal equalization of Sichuan county level.
【作者单位】：西南民族大学经济学院;四川大学公共管理学院;四川省社会科学院;西南财经大学财税学院;
【基金】：2013年国家社科基金青年项目“转移支付、财政激励与县级基本公共服务均等化研究”(编号:13CJY118) 西南民族大学校级优秀团队项目“促进国家重点生态功能区建设的公共财政体系研究”(编号:13SZD01)的阶段性研究成果
【分类号】：F812.2

【共引文献】