对我国一般性转移支付支出需求因素的探讨

一般性转移支付的核心目的在于地区间财政能力的均等化。转移支付能否实现均等化取决于用于衡量财政收入能力和支出需求的转移支付公式中所包含的因素，因此因素的选取就显得格外重要。通过对比各国一般性转移支付支出需求因素，发现我国一般性转移支付存在很多问题，容易导致负激励，影响到均等化的效果。结合发达国家的做法，探讨我国一般性转移支付支出需求因素的改革思路。

On the Problems in Expenditure-need Factors of the General Grant in China and the Improvement

The central purpose of general transferred grant lies in the equalization of regional fiscal ability.The equalization of the transferred grant depends on the factors contained in the formula which is used to measure the capacity of fiscal revenue and expenditure need.Thus the choice of factors are very important.This thesis compares the expenditure-need factors of general grant in China with other countries and finds out the current scheme has some implausible factors that tend to induce negative incentive and influence equalization effects.This thesis suggests some ideas to improve the current general grant with a reference to the ways of advanced countries.