| 我国财政均等化现状研究:1994-2004 |
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| 引用本文： | 张恒龙,陈宪.我国财政均等化现状研究:1994-2004[J].中央财政金融学院学报,2006,40(12):12-16,20. |
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| 作者姓名： | 张恒龙 陈宪 |
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| 作者单位： | 上海大学 上海200444 |
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| 摘 要： | 本文对实行分税制以来,我国财政均等化的现状和原因进行了实证分析。通过对地区间经济均等化、财政收支差距和转移支付结构的分析,可以发现目前我国财政不均等现象较为严重,说明现有政府间转移支付制度的均等化作用相当有限。
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| 关 键 词： | 财政均等化 分税制 政府间转移支付 |
| 文章编号： | 1000-1549（2006）12-0012-05 |
| 收稿时间： | 2006-10-09 |
| 修稿时间： | 2006-10-09 |
Positive Analysis on Fiscal Equalization after the Reform of Tax-sharing System in China |
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| ZHANG Heng-long,CHEN Xian.Positive Analysis on Fiscal Equalization after the Reform of Tax-sharing System in China[J].Journal of Central University of Finance & Economics,2006,40(12):12-16,20. |
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| Authors: | ZHANG Heng-long CHEN Xian |
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| Institution: | ZHANG Heng-long CHEN Xian |
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| Abstract: | In this article,the authors analyze the situation of fiscal equalization after the reform of tax-sharing system in china.Under these analyses the author makes a conclusion that the current intergovernmental transfer system has so limited achievement in fiscal equalization. |
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| Keywords: | Fiscal equalization Tax-sharing system Intergovernmental transfers |
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