摘要
本文选取陕西2010-2020年基础数据,通过建立基本公共服务均等化综合评价指标体系,利用主成分分析法得出陕西公共服务均等化综合指数,然后实证分析陕西财政转移支付对区域经济增长效率和公平的影响效应.结果表明:陕西财政转移支付效果总体上与其政策初衷存在差距,建议完善地方公共财政体制,创新财政转移支付模式,逐渐取消税收返还和体制补助税收返还制度,调整财力性转移支付,规范专项转移支付.
This paper selects the basic data of Shaanxi from 2010 to 2020 and establishes a comprehensive evaluation index system for the equalization of basic public services to obtain the equalization index of basic public services in Shaanxi Province,and then uses stationarity test,cointegration test and Granger causality Test the empirical analysis of the impact of fiscal transfer payments on the equity and efficiency of Shaanxi regional economic growth.Studies have shown that the effect of fiscal transfer payments on the whole seems to be contrary to its objectives.Shaanxi fiscal transfer payments can effectively promote the efficiency of regional economic growth,but they cannot take into account equity.It is recommended to improve the local public financial system,innovate the financial transfer payment model,gradually abolish the tax refund and tax refund system for institutional subsidies,adjust financial transfer payments,and standardize special transfer payments.
作者
刘佳珍
葛龙
Liu jia zhen;GE Long(Xi’an Branch PBC,Xi’an Shaanxi 710075;Shangluo Municipal Sub-branch PBC,Shangluo Shaanxi 726000)
出处
《西部金融》
2021年第8期82-87,93,共7页
West China Finance
关键词
公共服务
转移支付
经济效率
财政支出
public service
transfer payment
economic efficiency
regional fairness
作者简介
刘佳珍(1985-),陕西西安人,经济师,现供职于中国人民银行西安分行;葛龙(1986-),陕西宝鸡人,经济师,现供职于中国人民银行商洛市中心支行。
