摘要
论文基于中国目前地区间财力差异过大的现状,提出中国财政转移支付政策应适用公平优先兼顾效率的原则,据此构建了中国地区间财力均等化分配的数学模型,在促进效率的前提下确保公共服务均等化。论文为进一步完善财政转移支付政策和有效调节中国地区间财力差异提供了理论依据。
Given the regional disparity of government finance and the cost variant issue in delivering public services,this paper suggests an 'equity going first while considering efficiency' rational for the fiscal transfer system.By establishing a mathematic model for an equalized distribution of resources,with consideration of cost variant in public spending across regions as well as a pro-efficiency premise,it examines the ways in which public services could be delivered equally.
出处
《公共行政评论》
2008年第5期81-99,199-200,共21页
Journal of Public Administration
关键词
财政转移支付
财力
均等化
模型
Financial Transfer of Payment Policy,Regional Financial Disparity,Financial Resources Equalization,Model