政府间转移支付的财政均等化效果分析——基于甘肃省的实证研究

利用1994—2005年甘肃省的县级数据，采用统计分析和计量模型分析方法，研究了财政转移支付对甘肃省县级财力差距的影响。实证分析发现;财政转移支付缩小了甘肃省县级财力的相对差距，但是却扩大了县级财力的绝对差距；维持地方政府运转和支持少数民族地区发展是甘肃省财政转移支付分配的主要目标，而缩小地区间财力绝对差距的目标未受到重视。

The Effect of Intergovernmental Transfer on Regional Fiscal Inequality: Empirical Research Based on Gansu Province

Utilizing the county-level data of Gansu province during 1994-2005,this paper studies the effect of fiscal transfer on regional fiscal inequality by the methods of statistics and econometrics.The result shows that,the fiscal transfer reduces the relative disparity in fiscal capacity among counties in Gansu,but enlarges the absolute disparity;the primary object of fiscal transfer of Gansu province is to maintain government’s operation and to support the development of minority regions;however,reducing the absolute disparity in fiscal capacity among counties in Gansu is paid little attention.