中文摘要：

基本公共服务均等化要求财政转移支付应有效保障贫困地区提供大致均等化公共服务的财政能力。本文运用边际受益归宿分析技术，实证评估了2003--2007年中国县（市）一级财政转移支付资金的边际受益分配状况。研究结果显示：贫困县（市）从增加的一般转移支付补助中受益更高；对于调整工资补助和农村税费改革补助，富裕县（市）是新增财政转移支付资金的最大受益者；专项转移支付增量资金的受益分配也存在配置失效问题。基于实证分析结论，我们的政策建议是：提升一般性转移支付补助在财政转移支付资金中的占比；制定更加“亲穷”的一般性财力转移支付制度，增强其均等化功能；规范专项转移支付分配机制。

英文摘要：

Fiscal transfers should effectively guarantee the poor areas with enough fiscal abilities to supply equal public services, which are required by equalization of basic public services. The paper employs marginal benefit incidence analysis, evaluating the marginal incidence of the fiscal transfers acquired by counties from 2003 to 2007. The results show that poor areas mostly benefit from general transfer payment grants, while for the subsidies of adjusted wage and rural tax reform, rich areas are the final beneficiaries; the allocation of special transfer payment failed simultaneously. Based on the above results, the authors put forward suggestions of increasing the proportion of general transfer payment grants, making general financial transfers more pro-poor, increasing its equalization function and constraining the allocation mechanism of special transfer payment.