我国基层政府尤其是西部县级政府财力困难是一个不争的事实,提高西部县级财政转移支付均等化程度是改善西部县级财政状况及提高基层群众所享受公共服务的必要条件。本文在测算西部县级财力差异空间分布特征的基础上,定量分析了包括财政转移支付体系在内的各收入体系对财力差异的相对贡献。研究发现:西部县级财力差异在省际的分布远小于省级内部;政府基金收入体系尤其是国有土地使用权出让金收入对西部县级财力差异的贡献很大;转移支付体系整体上起到了一定的均等化效应,但远没有达到预期效果。西部省级政府应借力省直管县的历史契机,增强对财力困难县域转移支付的政治意愿,在提高西部县级转移支付均等化程度的历史进程中发挥关键性作用。 It is an indisputable fact that the grassroots governments in our country, especially the western county governments, have financial difficulties. Improving the equalization of fiscal transfer payments in the western counties is a necessary condition for improving the state of the county finance in the west and improving the public services enjoyed by grassroots people. Based on the calculation of the spatial distribution of financial differences in western counties, this paper quantitatively analyzes the relative contribution of each income system, including financial transfer payment system, to the financial differences. The study found that the disparity of financial power in the western counties is much less than that in the provincial level. The government fund revenue system, especially the income from transfer of state-owned land use rights, contributes greatly to the county-level financial differences. The transfer payment system as a whole Some equalization effect, but far from the expected results. The western provincial government should make efforts to direct the county’s historic opportunity and enhance its political will to transfer payments in the financially-difficult counties, playing a key role in the historical process of raising the level of equalization of transfer payments in western counties.