中文摘要：

本文运用基尼系数分解方法对我国省际财力差异按东部、中部、西部和东北地区等四个区域进行分解，实证分析中央转移支付对区域财力的均衡影响。结果表明，中央转移支付前区域间的财力差异明显大于区域内的财力差异，中央转移支付对区域财力的均衡影响表现为显著缩小了区域间的财力差异，略微改善了区域内的财力差异。最后，就完善转移支付制度提出了相关政策建议。

英文摘要：

This paper applies the decomposition of Gini coefficient to decompose the difference of inter-provincial finan- cial ability according to the eastern, the middle, the western and the northeast regions of China, and demonstrates the equali- zation effect of the central governmental transfer payment on the regional financial ability. The result indicates that the differ- ence of inter-regional financial ability is obviously bigger than that of intra-regional financial ability before the central govern- ment transfer payment, and it also shows that the equalization effect of the central governmental transfer payment on the region- al financial ability mainly reduces the difference of inter-regional financial ability and slightly shorten the difference of intra-re- gional financial ability. Finally, this paper analyzes the demonstration results and offers some relative proposals in aspect of perfecting the transfer payment system.