摘要
地方政府财政能力差异是我国地区基本公共服务不均等的重要根源,其中,本级税收、转移支付收入、预算外收入是影响基本公共服务水平差异的三个重要因素。利用因子分析,可以计算出我国各省区的基本公共服务综合因子得分,通过计量检验,可以分析出这三种因素对我国地区间基本公共服务不均等的影响。研究结果表明,经济发展不均衡所引致的地方税收能力差异,是导致基本公共服务水平地区不均等的主要原因;目前的转移支付并未达到预期效果,而预算外资金支出有助于改善地区基本公共服务水平。
Regional fiscal disparity is the main reason of regional basic public services disparity in China. Sub- national governments＇ fiscal capacities, intergovemmental transfer, off- budget expenditures have different influences on the basic public services disparity among provinces. This paper computes comprehensive factor scores of across regions by principle method and uses these scores as the proxy variables of the regional basic public services level to empirically analyze the affect of regional fiscal disparity on them. The results show that sub - nation governments fiscal capacities which decided by regional economic development levels are the main reason of the unequal basic public services across regions, and the intergovemmental transfer didn＇ t decrease regional disparity as expected, however off- budget expenditure has positive effect for narrowing the regional disparity of basic public services.
出处
《山西财经大学学报》
CSSCI
北大核心
2009年第8期15-22,共8页
Journal of Shanxi University of Finance and Economics
基金
国家社会科学基金重大项目(05&ZD033)
河北工业大学博士基金资助项目
关键词
基本公共服务
地区差距
财政差异
basic public services
regional disparity
fiscal disparity
