资源型地区转型的财政转移支付法律问题研究——以山西省为例

实施区域协调发展战略、实现资源型地区转型发展离不开作为国家宏观调控、政府干预和政策指导的主要手段之一的财政转移支付法律制度的支持，但现行财政转移支付法律制度制约着资源型地区的转型发展，如缺乏高层次的财政转移支付法律制度、横向转移支付法律制度缺位、资源型地区专项转移支付法律制度供求不均衡。并以山西省为例，从法经济学的视角，采用bootstrap方法进行实证分析得到资源型地区专项转移支付结构存在项目设置脱离实际、资金分配不合理的问题，据此提出完善资源型地区转型发展的财政转移支付法律制度的建议。

Research on the Legal Issues of Financial Transfer Payment for the Transformation of Resource-Based Areas

The implementation of regional coordinated development strategy and the realization of economic transformation and development in resource-based areas can not be separated from the support of the fiscal transfer payment system, which is one of the main means of national macro-control, government intervention and policy guidance. However, the current financial transfer payment system restricts the transformation and development of resource-based areas, such as the lack of high-level legal system, the unbalanced supply and demand of fiscal transfer payment system supporting the transformation of resource-based areas, and the absence of horizontal transfer payment system. Taking Shanxi Province as a case study, from the point of view of law and economics, using bootstrap method to carry on the empirical analysis, it is concluded that there are problems of project setting out of reality and unreasonable allocation of funds in resource-based regions. Based on this, some suggestions are put forward to perfect the financial transfer payment system for the transformation and development of resource-based areas.