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转移支付结构是影响财力均等化效应的重要因素之一,然而,对于一些特定类型转移支付的均等化效应,理论界和实践界都存在较大争议。文章运用基尼系数的收入来源分解法,对1999-2004年全国27个省、自治区的省内县际间财力差异进行分解,得到不同类型转移支付对财力不均等的贡献率。结果表明,因素法转移支付的均等化效果并不十分理想;转移支付类型对均等化效应的影响还存在一定的区域性差别,需要政策上的区别处理。
The structure of transfer payment is one of the important factors that affect the equalization of financial resources. However, there is much controversy between the theory and the practice for the equalization effect of some special types of transfer payments. Using the Gini coefficient of income source decomposition method, this article decomposes the county-level financial differences between 1999 and 2004 in 27 provinces and autonomous regions across the country, and obtains the contribution rate of different types of transfer payments to the inequality of financial resources. The results show that the equalization effect of the transfer payment by factor method is not very satisfactory. There are also some regional differences in the effect of transfer payment on the equalization effect, which need to be treated differently by policy.