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财政均等化一般有水平公平均等化与财政能力均等化两种模式,而中国在特殊国情约束下应选择财政能力均等化作为财政均等化的模式。以此为基础,度量中国财政均等化的真实水平,发现省际间与上下级政府间财力分配不均衡显著,主要原因是转移支付的财力均等化效果不理想。据此,提升财政均等化水平,促进公共服务均等化的政策建议为:改革现行转移支付的类型结构和地区分配结构;明确各级政府的均等化公共服务责任;构建各级政府的均等化财力分配格局。
Fiscal equalization generally has two modes, equal horizontal equalization and equal financial capacity. However, under the special national conditions, China should choose the equalization of fiscal capacity as the model of fiscal equalization. Based on this, we measure the true level of China’s fiscal equality and find that the distribution of financial resources between the provincial and the subordinate governments is not evenly distributed. The main reason is that the financialization of transfer payments is not effective. Accordingly, the policy proposals to enhance the level of financial equality and promote the equalization of public services are as follows: reforming the type structure and distribution structure of current transfer payments; clarifying the equalization of public service responsibilities of governments at all levels; and equalizing the financial resources at all levels of government Distribution pattern.