中央转移支付对欠发达地区的 财力均等化效应研究

财力均等化是中央转移支付的最基本目标，是落后地区实现公共服务均等化的基础。本文选取了尽量能反映区域特点的13个指标，对我国的省级行政辖区做了发达地区、中等发达地区和欠发达地区的划分，把研究的视角聚焦于欠发达地区。通过变异系数指标对比了中央转移支付对三大区域的财力均等化效应，结论显示，欠发达地区的财力均等化不仅没有得到改善，其间的财力差距反而被不断拉大。欠发达地区受中央转移支付财力均等化效应不显著的原因可能与中央转移支付制度设计的导向不清和欠发达地区畸形依赖专项转移支付有关。

THE RESEARCH ON FINANCIAL EQUALIZATION EFFECT OF CENTRAL TRANSFER PAYMENTS TO LESS DEVELOPED AREAS

Financial equalization is the primary objective of the central transfer payment. It is also an important channel through which the poor areas to achieve the equalization of public services. We select 13 indicators to reflect the regional characteristics of China and divide 31 provinces into developed areas, moderately developed areas and less developed areas by cluster analysis. We then apply the method of variation coefficient to investigate the financial equalization effect of the central transfer payments to three major regions. The result shows that the financial equalization effect doesn't improve in less developed areas, but the financial gap is widening. It is consistent with the previous literature. Finally, this paper tries to analyze why the effect of financial equalization of central transfer payments in less developed areas are not as important as that in developed areas. The reason is that the central transfer payment system design oriented is unclear, and the less developed areas deformity depends on the special transfer payments.