基于三大区域视角考察中央转移支付的激励效应,检验各类型转移支付对地方财政努力的作用方向和大小,得到结论为:中央转移支付刺激了发达地区和欠发达地区的财政努力,而中等发达地区的财政努力则没有得到提高;税收返还、专项转移支付和均衡性转移支付对地方政府的财政努力度的作用方向都是正的,但强度顺次递减。这解释了发达地区因人均获得税收返还份额较大而财政努力较高,欠发达地区因人均获得专项转移支付份额较多而财政努力也不低,而中等发达地区因均衡性转移支付占获得中央转移支付的较大份额而财政努力度较低。为此,应优化中央转移支付类型,以科学规范的分配方法扭转现在各区域因相互差异而获得不均衡的中央转移支付的局面。 Based on the three regional perspectives, this paper examines the incentive effects of the central transfer payment and examines the direction and size of various types of transfer payments on local financial efforts. It concludes that the central transfer payment has stimulated the fiscal efforts in the developed and underdeveloped regions, while the moderately developed The region’s financial efforts have not been improved; the role of tax rebates, special transfer payments and balanced transfer payments on local governments’ financial efforts are both positive but decreasing in intensity. This explains that in the developed regions, the share of tax rebates per capita is large and the fiscal efforts are high, while in the less developed regions, the share of payments for special transfers per capita is higher and the fiscal effort is not lower. In contrast, the moderately developed regions have access to the central government due to the balanced transfer of payments. A larger share of the transfer payments and less financial effort. To this end, the type of central government transfer payment should be optimized to reverse the current situation of imbalanced central transfer payments in various regions because of the differences between the two countries in a scientific and standardized distribution method.