一、从省际间人均财政收支变动系数看我国财政的一般性再分配功能众所周知,1980年代实施的财政包干责任制,在很大程度上激发了地方政府的积极性和自主性,增强了地方的经济活力,扩大了地方政府的财源,使地方财政所占比重得到了较大幅度的提高。但与此同时,中央财政所占比重明显下降,中央政府对地区间的调节和再分配功能迅速下降。由于地区间财政能力的分化,再加上还没有建立起规范的公共服务投入机制, First, from the provincial coefficient of per capita fiscal revenue and expenditure to see China’s fiscal general redistribution function As we all know, the implementation of the financial contract responsibility system in the 1980s, largely stimulated the enthusiasm of the local government and autonomy and enhance the local Of the economic vitality, expanding the local government’s financial resources, so that the proportion of local finance has been more substantial increase. At the same time, however, the share of the central finance has dropped markedly, and the central government’s functions of adjustment and redistribution to the region have been rapidly declining. Due to the fragmentation of financial capabilities among regions, coupled with the fact that no standardized public service input mechanism has been established,