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本文以人均财政收入作为财政均等化目标,研究了1997-2010年我国省际间人均财政收入差异状况以及中央对地方转移支付的均等化效果。结果显示,我国地方人均财政收入严重依赖于中央对地方转移支付,尤其以西部地区为甚。从人均财政收入角度看,中部地区的财政实力由于人口基数大而最为薄弱。中央对地方转移支付确实发挥着均等化效果,且均等化效应由1997年的8.7%提高到2010年的29.1%。在此基础上,本文通过对地方人均全口径财政收入差异进行区域分解和收入来源分解,发现地方人均全口径财政收入的差异约48%来自于区域间差异,29%来自于区域内差异,23%来自于重叠差异。营业税的年均相对集中系数高达1.38,是扩大地区间人均全口径财政收入差异的收入因素。一般性转移支付的相对集中系数也大于1,说明其均等化效应较弱,并没有起到均衡地区间人均财力的作用。
Based on per capita fiscal revenue as the target of fiscal equalization, this paper studies the situation of per-capita fiscal revenue disparity among provinces in China from 1997 to 2010 and the effect of equalization of transfer payments from the central government to the local governments. The results show that local per capita fiscal revenue in our country depends heavily on the central government’s transfer payment to the localities, especially in the western region. From the perspective of per capita fiscal revenue, the fiscal strength in the central region is the weakest due to its large population base. Central-to-local transfer payments did indeed play an equalizing effect, and the equalization effect increased from 8.7% in 1997 to 29.1% in 2010. On this basis, through regional decomposition and income source decomposition of the fiscal revenue per capita of all localities, this paper finds that about 48% of the differences in the fiscal revenue per capita across the country come from the differences among regions, 29% from the intra-regional differences, 23 % Comes from overlapping differences. The average annual relative concentration coefficient of business tax is as high as 1.38, which is the income factor for expanding the fiscal revenue per capita per capita in different regions. The relative concentration coefficient of general transfer payment is also greater than 1, indicating that its equalization effect is weak and does not play a role in balancing the per-capita financial resources among regions.