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转移支付制度作为分税制体制的重要组成部分,至今运行10余年,也是领域内专家学者们研究讨论的热点,本文探究2006-2008年间山西各县及县级市财政转移支付构成类别及各自发展状况,并选取20个县及县级市样本数据,通过财政转移支付变异系数指标,从实证角度探究了山西省财政转移支付对于县级人均财力均等化效果,结果表明转移支付均等化效果不明显,在此基础上提出完善财政转移支付制度均等化效果的建议,这对于进一步研究基层政府财力均等化有一定的现实意义。
As an important part of the tax-sharing system, the transfer payment system has been in operation for more than 10 years. It is also a hot spot for experts and scholars in the field to study and discuss. This paper explores the composition categories and respective development of fiscal transfer payments in counties and counties in Shanxi during 2006-2008, And selected 20 counties and county-level city sample data, through the coefficient of variation of financial transfer payment indicators, from an empirical point of view of Shanxi Province, the financial transfer payment for the county-level per capita financial and financial results of equalization results show that the transfer payment equalization effect is not obvious in Based on this, we put forward suggestions to improve the equalization effect of the fiscal transfer payment system, which is of certain practical significance for further studying the equalization of financial resources at the grass-roots level.