城市财力均等化水平测算与缺口度量:以上海为例

财力均等化是各城市实现基本公共服务均等化的重要保障。以上海为例,利用泰尔指数测算区县财力均等化水平,结果表明区县财力初次分配差距没有明显收敛,而区县财力再分配均衡水平逐步提升,区县财力总体差异的主要来源由区域内转变为区域间与区域内财力差异共同构成,这说明转移支付有效提高了区县总体财力及区域内财力的均等化水平。通过构建区县财力标准人分配模型,度量三大区域内各区县的财力均等化缺口,发现中心城区、郊区各区的财力缺口较大,北三片的财力分配较均衡。改进财力均等化状况应围绕完善市对区县转移支付为核心的财政体制改革展开。

Fiscal Equalization in Shanghai: An Evaluation on the Levels and Gaps

Fiscal equalized distribution is prerequisite to the equalization of basic public service in various districts and counties in Shanghai.The paper calculates the equalization degree among different districts and counties in Shanghai with Theil Index,and finds that there is no obvious convergence after the first fiscal distribution.It also shows that the fiscal difference among different districts and counties in Shanghai comes from internal regions.While the second equalized fiscal distribution rises,the fiscal difference comes from both internal and external regions.Estimation by Standard Person Distribution Model implies that urban and suburban areas in Shanghai have larger gaps than northern 3 counties.In order to improve the fiscal equalization,a reform is called for on the fiscal system with the focus on optimizing transfer payment from city to counties.