Abstract: Abstract: this paper applies the decomposition of Gini coefficient to decompose the difference of inter-provincial financial ability according to the eastern, the middle, the western and the northeast regions of China, and demonstrates the equalization effect of the central governmental transfer payment on the regional financial ability. The result indicates that the difference of inter-regional financial ability is obviously bigger than the difference of intra-regional financial ability before the central government transfer payment, and the equalization effect of the central governmental transfer payment on the regional financial ability is mainly reduce the difference of inter-regional financial ability，slightly shorten the difference of intra-regional financial ability. Finally, this paper analyzes the demonstration results and offers some relative proposals in aspect of perfecting the transfer payment system.

摘要： 摘要：本文运用基尼系数分解方法对我国省际财力差异按东部、中部、西部和东北地区等四个区域进行分解，实证了中央转移支付对区域财力的均衡影响。实证结果表明，中央转移支付前区域间的财力差异明显大于区域内的财力差异，中央转移支付对区域财力的均衡影响表现为显著缩小了区域间的财力差异，略微改善了区域内的财力差异。最后本文对实证结果进行了分析，并就完善转移支付制度提出了相关政策建议。