我国不同形式转移支付财力 均等化效应研究
THE EQUALIZATION EFFECTS OF DIFFERENT TYPES OF INTERGOVERNMENTAL TRANSFERS IN CHINA

摘要 本文通过基尼系数分解的方法考察了我国转移支付的地区间财力均等化效应。计算结果显示，一般性转移支付和专项转移支付在资金分配上均向财力较弱的地区进行了倾斜，具有财力均等化效应，在强度上，一般较专项要强。在构成一般性转移支付的诸多子项目中，农村税费改革转移支付向财力较弱地区的倾斜程度最强，教育转移支付次之，紧随其后的分别是基本财力保障机制奖励补助以及调整工资转移支付。但是由于均衡性转移支付规模较大，财力均等化效应最强。
Abstract： Applying the Gini coefficient decomposition method，this paper studies the transfer equalization effectsCalculated results show that both the general transfer and specificpurpose transfer tend to provide stronger support to areas with weaker fiscal capacity and thus bring about equalization effectsThe strength of general transfer is heavier than that of specificpurpose transferIn the numerous subprojects of specificpurpose transfers，transfer payment in rural tax and fee reform has the strongest support on poor areas，with general transfer payment in education transferred from specificpurpose transfers in 2009 taking the second place and then the subsidy assuring basic fiscal capacity and the transfers in wage adjustmentDue to its great scale，equalization transfer has the strongest equalization effects out of all the general transfer payments