商业研究

商业研究 ›› 2013, Vol. 55 ›› Issue (6): 144-150.DOI: 1001-148X（2013）06-0144-07

• 财经纵横 • 上一篇    下一篇

长三角区域财力均等化考量

周琛影   

  1. （东华大学 旭日工商管理学院，上海 200051）
  • 修回日期:2013-06-10 出版日期:2013-06-10

Thinking of Regional Fiscal Equalization in Yangtze Delta Area

ZHOU Chen-ying   

  1. （Glorious Sun School of Business & Management, Donghua University, Shanghai 200051, China)
  • Revised:2013-06-10 Online:2013-06-10

摘要： 本文用泰尔指数来测算长三角区域财力均等化水平，研究显示长三角区域初次财力分配与财力再分配的差异呈缩小趋势，财力总体差异由区域间差异与发达地区内差异共同贡献；转移支付促进了区域间财力均衡，却未能缩小总体与区域内财力差异；发达地区与欠发达地区的城市间财力缺口较大，而较发达地区内的财力分配较均衡。区域财力分配是否均等是实现基本公共服务均等化的重要保障，为改进长三角区域财力均等化状况，需优化转移支付的地区分布，完善转移支付结构及建立以均衡性税收分享为核心的财力分配体系。

关键词: 长三角区域, 财力均等化, 财力缺口, 转移支付

Abstract: The paper adopts Theil index to make an evaluation on the degrees of regional fiscal equalization in Yangtze Delta Area, which shows narrowing gaps of the primary distributions and redistribution; also, the overall difference of financial resources is believed to be attributed to the gap within the different groups as well as that among the developed cities;furthermore, transfer payment helps equalize distribution of financial resources while the overall and regional financial gaps fail to converge. #br#Equalized regional distribution of financial resources is one of the prerequisites of basic equalization on public service. #br#To achieve an improvement, the paper suggests optimizing the distribution as well as structure of transfer payment, constructing an equalized tax sharing system.

Key words: Yangtze Delta Area, fiscal equalization, fiscal gap, transfer payment