财政转移支付制度是落实科学发展观、优化经济社会结构、促进基本公共服务均等化和区域协调发展的重要制度安排。基于中国大陆31个省级行政区域1999--2009年的相关数据和面板数据模型,中国省级行政区域获取中央财政转移支付的影响因素研究表明,目前的财政转移支付资金分配不利于基本公共服务均等化的实现。财政转移支付资金分配虽然在一定程度上考虑到了各省级行政区域的经济发展水平和预算内财政收入,但忽视了各地大量存在的预算外及非预算财政收入。影响财政转移支付资金分配的重要因素是中央政府对国家统一的政治考虑,省级政府在体制内对财政转移支付资金分配的影响相当有限。
The system of fiscal transfer is essential for implementing the Scientific Outlook on Development, optimizing economic and social structure, promoting equalization of basic public services and balancing development between regions. Based on the relevant data of China's 31 provinces for the period of 1999 2009, this paper examines the factors affecting intergovernmental fiscal transfers in China through panel data model. The results of the panel data analysis reveal that the present pattern of allocation of fiscal transfers is not beneficial to equal access to basic public services. Though the central government pays some attention to the overall economic development level and budgetary revenue when allocating fiscal transfers, it has ignored the existence of a large number of extra-budgetary, off-budgetary revenue. In particular, the central government's concern about national unity has significant effects on provinces' shares of fiscal transfers, whereas provincial governments possess limited bargaining power in the allocation of fiscal transfers.