| 我国不同形式转移支付财力
均等化效应研究 |
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| 引用本文： | 贾晓俊,岳希明.我国不同形式转移支付财力
均等化效应研究[J].经济理论与经济管理,2015,35(1):44-54. |
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| 作者姓名： | 贾晓俊 岳希明 |
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| 作者单位： | 贾晓俊，北京交通大学中国产业安全研究中心岳希明，中国人民大学财政金融学院 |
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| 基金项目： | 教育部重大专题项目“中国信用评级体系研究”，自然科学基金项目“寻求缩小我国居民收入差距的最有效手段” |
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| 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。
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| 关 键 词： | 转移支付 均等化效应 基本公共服务均等化 |
THE EQUALIZATION EFFECTS OF DIFFERENT TYPES OF INTERGOVERNMENTAL TRANSFERS IN CHINA |
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| JIA Xiao-jun,YUE Xi-ming.THE EQUALIZATION EFFECTS OF DIFFERENT TYPES OF INTERGOVERNMENTAL TRANSFERS IN CHINA[J].Economic Theory and Business Management,2015,35(1):44-54. |
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| Authors: | JIA Xiao-jun YUE Xi-ming |
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| Institution: | 1China Center for Industrial Security Research，Beijing Jiaotong University；;
2School of Finance，Renmin University of China |
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| Abstract: | Applying the Gini coefficient decomposition method，this paper studies the transfer equalization effectsCalculated 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 effectsThe strength of general transfer is heavier than that of specific purpose transferIn 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 adjustmentDue to its great scale，equalization transfer has the strongest equalization effects out of all the general transfer payments |
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| Keywords: | intergovernmental transfer equalization effect basic public services |
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