关键词: 均衡性转移支付, 公共服务支出, 粘蝇纸效应, 门槛回归

Abstract: From the perspective of the goal of the equalization transfer payment policy, this article,examines the fiscal expenditure preference of county-level governments that assume the power of the supply of basic public services in China, analyzes the internal impact mechanism of the equalization transfer payment on the fiscal expenditure structure of county-level governments, and explores whether the current equalization transfer payment will lead to local governments' public welfare service expenditure bias. The discussion reveals that the current balance transfer payments will cause local governments' public welfare service expenditure bias, resulting in effective incentive for social public goods supply behavior. The equalization transfer payment can alleviate the financial imbalance between regions and enhance the supply of local public goods to some extent, but due to the pressure of economic development and the lack of financial resources, the local governments in underdeveloped areas lack enough incentive to provide public welfare services. Therefore, it is imperative to speed up the reform of the performance assessment mechanism reagrding the local officials, harden the equalization transfer payment budget constraint mechanism, strengthen the monitoring and evaluation of the performance of the specific uses of funds, further optimize the financial transfer payment system, improve the local tax system, gradually change the over-denpendence of local financial resources on the central transfer payments, ensure the basic consistency of the local fiscal expenditure and the needs of local residents, etc, so as to achieve the goal of the equalization transfer payment policy.