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本文在对财政分权与城乡发展差距相关文献的基础上,结合我国财政管理体制演进过程系统论述中央和地方分权对我国城乡发展差距的作用机制。同时,利用1978—2006年的统计数据对财政分权于城乡居民收入比和城乡居民之间的基尼系数等城乡差距指标之间的相关关系进行定量分析,认为,财政分权对城乡居民收入比和城乡居民之间的基尼系数具有显著影响。这与一般理论关于收入分配职能在中央和地方之间配置相吻合,但是,我国中央和地方不规范的分权和转移支付、地方不同级政府之间不规范的分权,以及转轨条件下地方政府“理性”行为是导致我国中央与地方分权导致城乡差距变化的主要原因。从而,促进城乡公平发展要求规范中央和地方的分权于转移支付以及地方政府的行为。
On the basis of the literature on the fiscal decentralization and the gap between urban and rural areas, this paper discusses the mechanism of the central and local decentralization on the development gap between urban and rural areas of our country in combination with the evolution of China’s financial management system. At the same time, the paper uses the statistical data from 1978 to 2006 to quantitatively analyze the relationship between fiscal decentralization and rural-urban income ratio and the Gini coefficient between urban and rural residents. It is considered that the fiscal decentralization has more effect on the urban-rural income ratio The Gini coefficient between urban and rural residents has a significant impact. This is in line with the general theory that the distribution of income distribution functions between central and local governments. However, the decentralization and transfer payments that are not standardized by the central and local governments in our country and the decentralization of power among different levels of local governments and the decentralization of power under conditions of transition The government “rational ” behavior is the main reason leading to the change of the disparity between urban and rural areas caused by the decentralization of the central government and the local government. Therefore, promoting the fair development of urban and rural areas requires regulating the decentralization of central and local governments in transfer payments and the behavior of local governments.