【摘要】 本文通过应用基尼系数计量模型,对中国1992~2005年省际间财政收支差异,从总量与人均角度进行计量,并从总体上分析了转移支付制度在调节省际间财力分配上的效果。结果表明,中国省际间财力总量分配总体表现较为公平,但不公平趋势在加大。如果考虑地区人口因素,中国省际间财力分配极为不公平,在调节效果上,中国转移支付制度发挥了一定的作用,但地区间财力不均衡的格局没有得到根本性的改变,改革财政体制中长期形成的某些既得利益,成为解决我国地区间财力分配不公的重要途径。更多还原

【Abstract】 From the perspectives of total and per capita,this paper measures the differences of fiscal revenue and expenditure between provinces in China from 1992 to 2005 by the Gini coefficient model,and analyzes the effect of the transfer payment system in regulating the allocation of the provincial financial resouces.The results show that it is pretty fair in the provincial level as to allocation of the revenue,but increasingly unfair after taking population factor into account.In regulating effect,although our transfer payment system plays a certain role in the adjustment of total amount,the regional imbalance in financial situation has not been fundamentally changed.Therefore,to reform certain long-term vested interests in the financial system will be an important way to solve China’s inter-regional financial unfair distribution.更多还原