区际基本公共服务均等化的财政转移支付图解量化研究

发布时间：2018-11-10 10:17

【摘要】：以我国31个省级行政区为样本,选定5种公共服务支出,选取4类10项指标,采用因子分析法和主成分分析法,计算各地基本公共服务成本差异系数,动态测算各地区所需的转移支付数额。通过测算发现,我国东部地区公共服务需求主要由经济水平主导,西部地区主要由跨区服务主导,中部地区主要由人口科教卫生主导,区域之间存在较大的财力和成本差异。实证结果显示,5个发达省份基本公共服务支出远超均等化需求,1个发达省份支出低于均等化需求;西部多数省份和个别中部省份长期低于均等化需求。建议通过立法确定基本公共服务范围及其在政府支出中所占比重;全面衡量地方财政收入能力、努力程度;建立财税地理信息系统动态反映差异变动,及时调整转移支付方向和力度,缩小区际基本公共服务差距。
[Abstract]:Taking 31 provincial administrative regions of China as a sample, 5 kinds of public service expenditure are selected, 10 indexes of 4 categories are selected, and factor analysis and principal component analysis are used to calculate the cost difference coefficient of basic public service. Dynamic measurement of the amount of transfer payments required by each region. It is found that the demand for public service in the eastern part of China is dominated by economic level, that in the western region is dominated by cross-regional service, and that in the central region is dominated by population, science, education and health, and that there are large differences in financial resources and costs among regions. The empirical results show that the basic public service expenditure in five developed provinces is far above the equalization demand, and that in one developed province is lower than that in the equalization demand, and that in most western provinces and some central provinces is lower than the equalization demand for a long time. It is suggested that the scope of basic public services and its proportion in government expenditure should be determined by legislation, and the local fiscal revenue capacity and efforts should be comprehensively measured. The establishment of fiscal and taxation geographic information system dynamically reflects the variation of differences, adjusts the direction and intensity of transfer payment in time, and reduces the gap of basic public services between regions.
【作者单位】：北京工商大学经济学院;
【基金】：国家社会科学基金项目“制约区际基本公共服务均等化研究”(13BJL031) 教育部哲学社会科学规划项目“促进区域经济协调发展的立体财政转移支付模式研究——基于政府行为视角”(11YJA790167) 北京市哲学社会科学首都流通业研究基地项目(JD-2015-Y-012)
【分类号】：F812.45;D630

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