Abstract: Based on the fiscal data of provinces, cities and counties, and in combination with the transfer payment system, this research takes fiscal decentralization among governmenst at all levels in the province as the research object,and analyzes the factors influencing the fiscal decentralization within the province. The results indicate that the general transfer payment,the proportion of fiscal revenue at the county level,the GDP and the basic service expense measured by the education expenditure within the budget promote the decentralization of fiscal power in the province. But the special transfer payment,due to its specific purpose and demand of financing, is adverse to the sinking of fiscal power in the province. To promote the equalization of basic public services and financial resources, not only is it necessary to perfect the fiscal power division between the central govenment and the provincial governments, but it’s also of great importance to develop relevant transfer payments. Besides, it’s of equal importance to ensure reasonable and effective power division within the provincial government and develop corresponding transfer payments.

Key words: Transfer Payment, Fiscal Decentralization, Contract of Country and Provincial Fiscal Expenditure, Dependence Degree on Transfer Payment

摘要： 通过以省级政府内各级政府间财政分权为研究对象,利用省、地市、县级连续财政数据,结合转移支付制度影响省内财政分权的因素进行分析,发现一般性转移支付、县级财政收入占比、地区GDP、预算内教育和卫生支出为代表的基本公共服务支出都促进了省内财力下移,形成有利于财力下移的财政分权;而专项转移支付由于其特定的目的性和配资要求不利于省内财力下移。为促进包括全国县级政府财力为核心的基本公共服务均等化,不仅需要完善中央和省级政府之间的财政分权并匹配相应的转移支付,而且需要省级政府内部进行合理有效分权和匹配相应的转移支付,着重发挥省级政府利用转移支付在“承上启下”过程中促进合理的财政分权和财力下移的主导作用,以此发挥转移支付在省级政府内部向下的财政分权作用。

关键词: 转移支付, 财政分权, 县省财政支出比, 转移支付依存度