从1995年实行的“过渡时期转移支付办法”来看,目标确定为均等化。事实上,均等化可以分为财力均等化和提供公共产品与公共服务的公共服务均等化,从内容来看,体现更多的是以财力均等化为目标。就公共财政角度而言,财力均等化与公共服务均等化似乎一致,但仔细分析,财力均等化与公共服务均等化存在着很 In 1995, the implementation of “transitional transfer payment ” point of view, the goal is determined to be equalized. In fact, the equalization can be divided into the equalization of financial resources and the equalization of public services that provide public goods and public services. From the point of view of content, more emphasis is put on the equalization of financial resources. In terms of public finances, the equalization of financial resources and the equalization of public services appear to be consistent. However, careful analysis shows that there is a great gap between the equalization of financial resources and the equalization of public services