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县(市)级政府是提供基本公共服务的主体,如果缺乏规范、科学和公正的省对县(市)均衡性转移支付制度,以均等化为目标的均衡性转移支付将难以实现其政策意图。本文以“因素法”为基础,从标准财政收入测算、标准财政支出测算和均衡性转移支付绩效评价三个层面构建我国规范的省对县(市)均衡性转移支付制度体系。在此基础上,以云南省为例对均衡性转移支付资金分配进行实证测度,并提出该制度体系在实践运行中的经验与研究展望。
At the county (city) level, government is the main body that provides basic public services. Without a standardized, scientifically and equitably balanced transfer payment system from the provincial level to the county level, a balanced transfer payment with the goal of equalization will be difficult to achieve its policy intention . Based on “factor method ”, this paper constructs a balanced system of transfer payment from province to county (city) from three aspects: standard fiscal revenue calculation, standard fiscal expenditure calculation and balanced transfer payment performance evaluation. On this basis, taking Yunnan Province as an example, this paper empirically evaluates the distribution of the balance of transfer payments and puts forward the experience and research prospect of the system in practice.