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利用分税制改革后1997～2006年31个省级辖区的财政数据,运用Lerman和Yitzhak(i1985)的基尼系数分解方法,测算了转移支付及各具体项目对省际间财力不均等的贡献率。研究结果表明:现行的转移支付不但不能有效发挥平衡地区之间财力差距的作用,反而拉大了省际间的财力差异;税收返还、各种补助以及专项转移支付三种转移支付形式是引致省际间财力不均等的主要因素;旨在调节地区间财力差距的财力性转移支付未能从根本上实现预期的政策意图。
Utilizing the Gini coefficient decomposition method of Lerman and Yitzhak (i1985), the paper uses the financial data of 31 provincial jurisdictions from 1997 to 2006 after the tax-sharing reform to measure the contribution rate of transfer payment and each specific item to inter-provincial financial inequality. The results show that: the current transfer payment not only can not effectively play the role of balancing the financial gap between regions, but also widens the financial differences among provinces; tax transfer, various subsidies and special transfer payments are the three transfer forms of payment The main factor of unequal financial resources between countries; the financial transfer payment aimed at adjusting the financial gap between regions failed to realize the expected policy intention fundamentally.