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分析了现有农村公路财政资金转移支付方式的缺陷,以效率与公平为原则,以运输需求与财政能力为目标,提出了一种新的农村公路财政资金转移支付方式。确定了运输需求量和标准交通量,计算了农村公路的投资金额,根据上级政府与下级政府的支付比例与地方政府财政能力,确定农村公路财政资金转移支付金额。运用SPSS统计分析软件,以咸阳市11个区县为例比较了2种支付方式。研究结果表明:2种支付方式的补助金额排名与财政能力排名的相关系数分别为-0.755与0.309,显著度分别为0.007与0.355;运用现有支付方式计算了11个县区的2个指标相近度,2个值为0.50,4个值在[0.20,0.30)之间,剩下的5个值全部小于0.20;运用新的支付方式计算相近度,有2个值为无穷大,1个值为1.00,2个值为0.50,5个值在[0.20,0.30)之间,只有1个值小于0.20。可见,新的支付方式比较合理,兼顾了效率与公平。
This paper analyzes the defects of the existing rural highway financial funds transfer payment method. Taking the efficiency and fairness as the principle and the transport demand and financial capability as the goals, a new rural highway financial capital transfer payment is proposed. Determine the transport demand and the standard traffic, calculated the amount of rural road investment, according to the higher government and lower levels of government payment and local government financial capacity to determine the amount of rural road transfer of financial funds. Using SPSS statistical analysis software, taking Xianyang 11 districts and counties as an example to compare two kinds of payment methods. The results show that the correlation coefficient between the two subsidy rankings and financial ability rankings is -0.755 and 0.309, respectively, with significant differences of 0.007 and 0.355, respectively. The two indicators of 11 counties and districts are calculated using the existing payment methods Degree, two values are 0.50, four values are between [0.20,0.30), and the remaining five values are all less than 0.20. Using the new payment method to calculate the proximity, two values are infinite and one value is 1.00, 2 values are 0.50, 5 values are between [0.20,0.30), and only 1 value is less than 0.20. Visible, the new payment more reasonable, taking into account the efficiency and fairness.