中国地区间财政能力差异及财政转移支付政策取向——以地区间公共支出成本差异为视角

基于地区间公共支出成本差异的视角,引入人均公共支出成本的变量、采用加权变异系数对中国地区间财政能力差异进行度量.研究发现,中国地区间财政能力差异小于地区间财力差异,财政转移支付制度在地区间财政能力差异的形成和调节中发挥着重要作用.针对当前中国地区间财政能力差异较大的现状,财政转移支付政策应遵循"公平优先兼顾效率"的原则.

China's Inter-Regional Differences in Fiscal Capacity and the Policy Orientation of Fiscal Transfer Payment:From the Perspective of the Cost of Inter-Regional Differences of Public Expenditure

From the perspective of the cost of inter-regional differences in public expenditure,this paper first describes inter-regional differences of fiscal capacity in different parts of China by introducing per capita public expenditure variation and adopting the coefficient variation.The study finds that the difference of fiscal capacity inter-regionally is less than that of the financial capacity and the fiscal transfer payment system plays an important role in the formation and modification of inter-regional f...