作　　者： ; ;

机构地区： 五邑大学经济管理学院

出　　处： 《甘肃行政学院学报》 2012年第4期65-71,128,共7页

摘　　要： 分税制实行至今,国家不断加大对民族地区的财政转移支付规模。1999—2004年的分省(自治区)县级数据表明,转移支付后民族地区内部县际间的财力差异得到了有效控制。然而,转移支付在广西、宁夏两个自治区内部的县际间财力均等化效应并不理想。省级面板数据分析表明,转移支付的分配原则、分配规模是影响其地区内均等化效应发挥的关键性因素。民族地区应当通过采取"均等化导向"的转移支付分配原则,同时在转移支付的纵向分配上更多地向县级政府倾斜来进一步优化转移支付的地区内分配。此外,中央应特别加大对广西的转移支付力度,以避免对民族地区转移支付规模中出现"厚此薄彼"的现象。 Since the Tax-Sharing System Reform in 1994,central government has been expanding fiscal transfers to regions of minorities.County level data of 8 regions of minorities from 1999 to 2004 showed that the fiscal disparities in most of these regions were effectively controlled after transfers.However,the fiscal equalization effect of transfers inside Guangxi and Ningxia were not satisfactory.Further,provincial panel data analysis shows that the key factors influencing the fiscal equalization effect of transfers are the principles and scales of their allocation.So these regions of minorities should optimize the transfer allocation through taking the 'equalization oriented' allocation principles and distributing more transfers to county level governments.In addition,central government should expand much more transfers to Guangxi which received far less grants than other regions of minorities.

关 键 词： 财政转移支付 民族地区 财力均等化 转移支付分配原则 公共服务均等化

领　　域： [经济管理]