摘要
财政均等化一般有水平公平均等化与财政能力均等化两种模式,而中国在特殊国情约束下应选择财政能力均等化作为财政均等化的模式。以此为基础,度量中国财政均等化的真实水平,发现省际间与上下级政府间财力分配不均衡显著,主要原因是转移支付的财力均等化效果不理想。据此,提升财政均等化水平,促进公共服务均等化的政策建议为:改革现行转移支付的类型结构和地区分配结构;明确各级政府的均等化公共服务责任;构建各级政府的均等化财力分配格局。
There are two patterns to equalize the fiscal capability： horizontal equity equalization and fiscal capability equalization.Restrained by the current specific national conditions,China is suggested to choose the latter pattern.Upon these,measurement results show that the fiscal capability distribution among governments of all levels is remarkably unbalanced,attributing to the unsatisfactory transfer payment.Therefore,it＇s proposed to promote the equalization of the public service by reforms on the types,allocations and the regional distributions of transfer payment,equalized public service supply by governments of all levels,and the equalized fiscal capability distributions.
出处
《财经科学》
CSSCI
北大核心
2011年第3期58-66,共9页
Finance & Economics
基金
教育部人文社科青年项目:<基本公共服务均等化与地方财政体制变迁>(09YJC790189)
上海市第五期重点学科:<经济系统运行与调控>(J50504)的阶段性成果
关键词
水平公平均等化
财政能力均等化
转移支付
Horizontal Equity Equalization
Fiscal Capability Equalization
Transfer Payment
