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近年来中央财政转移支付占甘肃财政支出比重都在70%以上,故研究中央财政转移支付对甘肃发展所起作用很有必要。本文通过计算甘肃人类发展指数以量化甘肃可持续发展能力,并对中央财政转移支付与甘肃人类发展指数间的关系进行实证分析,结果表明,中央财政转移支付对甘肃人类发展指数会产生影响,只是财政转移支付形式不同影响大小不同。应采取加强财源建设、稳定专项转移支付和提高财政转移支付透明度等措施,强化中央财政转移支付对甘肃可持续发展所起的促进作用。
In recent years, the transfer of central government accounts for more than 70% of the total fiscal expenditure in Gansu, so it is necessary to study the role of central government transfer in Gansu’s development. This paper calculates the Gansu human development index to quantify the sustainable development of Gansu, and empirical analysis of the relationship between the transfer of central government payments and Gansu human development index, the results show that the transfer of central government payments on the Gansu human development index will have an impact, but Different forms of fiscal transfer affect the size of different. Measures should be taken to strengthen the construction of financial resources, stabilize the special transfer payment and enhance the transparency of fiscal transfer payments so as to enhance the promotion of the transfer of central government finance to the sustainable development of Gansu.