Abstract: fiscal equalization is to eliminate fiscal gap, one of the actual task is to realize the equal basic financial resources. Given the Chinese government's fiscal gap, to improve the vertical transfer payment under the premise, China should timely implement the horizontal fiscal transfer payment to balance the local government's basic fulfillment ability. Based on this idea, this paper tries to design the advancing path of horizontal financial transfer payment, and simulation the program as 2011 for example .

摘要： 财政均等化的一个现实任务就是实现基本财力均等。鉴于我国政府间财政实力的差距，在完善纵向转移支付的前提下，应该适时施行横向财政转移支付，以均衡各地方政府的基本财力。基于这一构想，本文对既有研究进行梳理分析的基础上，尝试性地设计了我国横向财政转移支付的运行框架，并以2011年为例进行了实证模拟，最后提出若干建议。