中文摘要：

以河北省为例,通过对2008年和2007年有关数据的实证分析,探究现行财政转移支付政策的主要影响因素和政策取向,认为对地方既得利益的考虑是影响河北省财政转移支付政策的决定性因素。在此基础上,财政转移支付政策对人口密度低的地区、标准财政供养人口比例高的地区和民族自治县有所照顾,具有一定的均等化效应。但同时也对人均财政收入高的地区倾斜,存在非均等效应。整体呈现渐进性的改革特征,政策取向仍是维护地方既得利益,而不是均等化。由于过度地考虑既得利益,财政转移支付对地方政府财政努力产生了反向激励作用。并提出相关政策建议。

英文摘要：

This article researches major influencing factors and policy orientation of current financial transfer payment through empirical analysis of relevant data of 2007 and 2008 in Hebei province.It believes that the decisive factor which affected Hebei financial transfer payment was local vested interests.On this basis,the policy of financial transfer payment takes into consideration the areas of low population density,high financial supporting and minority autonomous counties.It has equality effect to a certain extent.But at the same time,the policy has non-equality effect because it inclines to the area in which per-capita revenue is high.The character of the policy is gradual and the policy orientation is to defend local vested interests,not equality.In addition,due to excessive consideration of vested interests,the policy of financial transfer payment reversely motivates the government.It also makes some suggestions for policy.