中文摘要：

作为一种财政再分配工具,转移支付的均等化效应在中国的各省份不尽相同。通过1999—2004年的县级数据,测算了东北三省（黑龙江、吉林、辽宁）的省内县际间初始财力差异、最终财力差异及其构成。比较研究显示,为进一步提高转移支付的财力均等化效应,缩小省内县际间最终财力差异,黑龙江省应提高因素法转移支付的标准合理性;吉林省应在专项转移支付分配中尽量向欠发达县倾斜;而辽宁省则应进一步缩小保护既得利益的税收返还。

英文摘要：

As a tool of finance resource redistribution, the equalization effect of transfer payments vary in different provinces of China. By using county level data through 1999 to 2004, this paper measures the initial fiscal disparities, final fiscal disparities and their compositions among counties within three Northeast provinces of China. The comparative study shows that in order to enhance the equalization effect of transfer payment and narrow the inter-county final fiscal disparities, Heilongjiang province should improve the rationality of its transfer standard based on formulations; Jilin province should try its best to incline to the undeveloped counties in the process of special-purpose transfer distribution; and Liaoning province should keep on reducing the tax rebates that are protecting vested interest.