Abstract: In this paper,by using Chinese provincial fiscal revenues in 1997-2012 data, using inequality index to measure the space of local fiscal revenue inequality and decomposition;By using the theory of relative deprivation of gini coefficient subgroup decomposition method, the local fiscal revenue inequality measurement and decomposition space; And adopt fiscal income mobility method, the disequilibrium of the local fiscal revenue space dynamic evolution is analyzed.The results show that the local fiscal revenue overall showed a trend of narrow space inequality, differences between subgroups is the main source of local fiscal revenue space inequality, the relative deprivation of middle eastern the largest contribution to the overall differences of local fiscal revenue;Overall showed a trend of weakening the local finance income mobility, local fiscal revenue changes help narrow space inequality local fiscal revenue.

摘要： 本文利用1997-2012年的中国省际财政收入数据，采用不平等指标对地方财政收入的空间非均衡进行度量和分解；运用相对剥夺理论的基尼系数子群分解方法，对地方财政收入空间非均衡进行度量和分解；并采用财政收入流动性方法，对地方财政收入空间非均衡的动态演变进行分析。结果表明：地方财政收入空间非均衡总体呈现缩小趋势，子群间差异是地方财政收入空间非均衡的主要来源，其中东部对中部的相对剥夺对地方财政收入总体差异贡献最大；地方财政收入流动性总体呈现减弱趋势，地方财政收入变动有助于缩小地方财政收入空间非均衡。