转移支付的类型、资金分配结构与财政均等化绩效——来自我国的省际经验分析

笔者通过对中国3大类转移支付:税收返还、财力性转移支付和专项转移支付的财政均等化绩效进行分析,指出不同类型的转移支付由于政策设计初衷和运作机理不同,实现财政均等化的绩效也有所不同。而且,地区分配结构也是影响转移支付财政均等化绩效的重要因素。因此,构建合理的转移支付制度,不仅需要对现有的转移支付的类型结构进行调整,而且还有必要进一步完善各类补助资金的地区分配结构。

Types of Transfer Payment, Structure of Funds Allocation and Performance of Fiscal Equalization

The authors made an empirical analysis of the performance of the fiscal equalization of three types of transfer payment:tax return,financial transfer payment and special transfer payment and pointed out that the performances of the fiscal equalization in different types of transfer payment are different because of different original intention of policies and operating mechanisms.Furthermore,regional allocation structure is also an important factor that affects the fiscal equalization of transfer payment.Therefore,to construct reasonable transfer payment system,the type and structure of the current transfer payment need to be adjusted and the regional allocation structure of all kinds of subsidy funds needs to be perfected.