中国县级政府间财力差距：1993-2003年

 摘　　要:本文利用1993-2003年中国县级地区的财政数据，借鉴收入分配文献中发展出来的地区子集和收入来源不平等分解法，对县级政府财力差距进行了分析，发现中国县级政府财力差距十分悬殊，且财力不均等存在上升趋势；大部分财力不均等是由组内差异解释的，地区间差距对不均等的贡献相对较小；上级财政转移支付不但没有起到均等县级财力的作用，反而拉大了财力差异，特别是在分税制改革后，转移支付造成了近一半的县级财力差异

The Fiscal Disparities at County Level in China:1993-2003

Using fiscal data of more than 2000 counties from 1993 to 2003 in China,this paper studies the fiscal disparities at county level by decomposition technology developed in income distribution literature.The results indicate that there are huge fiscal disparities among regions,which are going up,and more,most fiscal disparities are caused by within-group inequality and between-group differences contribute rather less.Fiscal transfers from upper governments aggravate fiscal disparities at county level,especially after the tax sharing reform,they can explain nearly a half of the county-level fiscal disparities.