政府间转移支付与地区财力差距变化

政府间财政转移支付是中央政府平衡地区差距的主要工具之一.在不考虑转移支付因素情况下,从各地人均财政收支、预算外收支及包括预算内外的财政总收支等三个方面考察的各地政府的财力差距是扩大的,尤其是在各地人均财政收入方面;而在考虑现行转移支付实施后,以人均财政收入变异系数反映的各地区人均财力的变化,呈缩小趋势,且缩小幅度越来越大.以人均财政支出变异系数反映的各地区人均财力变化在1996～1998年期间呈剧烈波动,2000年后总体呈略微上升;以各地人均财政支出为主要衡量指标,现行政府间转移支付制度并未起到缩小各地财力差距的作用.究其原因,出现人均财政收入变异系数的缩小与积极的财政政策的实施背景有关,具有一定"偶然性".

Inter-government Transfer Payment and Variation in Regional Financial Gap

A major tool for the central government to balance the regional differences is inter-government transfer payment(ITP).The paper tries to demonstrate that the regional financial gaps are greater concerning such factors as average financial revenue and expenditure,off-budget revenue and expenditure and total on and off-budget financial revenue and expenditure,when transfer payment is excluded.On the other hand,when transfer payment is implemented,the variation will become smaller and smaller as shown in the coefficient of variability of average financial revenue(CVAFR).The coefficient of variability of average financial expenditure between 1996 and 1998 shows a strong fluctuation in regional financial variations,while that of 2000 and after show a slight rising tendency.Study shows that narrowing of the CVAFR is related to the implementation of positive financial policies.Therefore,the variations between these years are somewhat "accidental".