我国均衡性转移支付资金分配机制研究

财力均等化转移支付是公共服务均等化的前提条件,是落后地区提供基本公共服务的资金保障。均等化转移支付资金通常是按照一般公式分配的。本文首先通过均等化转移支付一般公式的推导和解释,明确了隐含在一般公式中的公共服务均等化理念以及资金分配原则。其后,根据一般公式的资金分配原则,实证地分析我国唯一按一般公式分配资金的均衡性转移支付。分析结果显示,仅就得到转移支付资金的省份而言,人均转移支付资金与财力水平之间呈现明显的正相关,财力越强的省份,得到转移支付资金人均值也越多。这一资金分配结果主要源于以财政供养人口为主的资金分配方式。财力较强的省份,总人口中财政供养人口比重较高,以财政供养人口为主的资金分配方式最终导致资金向财力较强的省份倾斜。资金分配过程中对少数民族省份的优待也是资金向财力较强省份发生倾斜的另一重要原因。

Distribution of Equalization for Intergovernmental Transfer in China

Equalization transfer plays an important role in resolving vertical and horizontal fiscal imbalance and is essential for local governments of poor area to provide basic public services.In this paper,we first reexamine the principle of distributing the equalization grants by deriving general formulation,which can be stated that the equalization grants should be distributed such that regions with lower fiscal capacity should receive more grants in per capita terms.And then,using this principle,we investigate distribution of the equalization transfer in China.We show that the principle has not been followed in China and,among the provinces that receive the equalization grants,those with stronger fiscal capacity tend to receive more transfer.The factors of resulting in the miss-distribution mainly include the current practice of distributing the grants on the basis of the number of workers for the government sector(including those who have already retired) and favorable treatment of minority provinces in the distribution process.