分税制以来，地区间财力差距经历了一个从扩大到收敛的动态过程。分税制改革初期，中央实质财政能力仍然不足，对地区间财力差距的均衡力度很弱，地区间财力差距持续扩大。进入新世纪后，中央实质财政能力明显强化，对地区间财力差距的均衡作用显著增强，2005年后区域间财力差距开始逐步收敛。中国财政转移支付体系同时蕴含着政治和治理的双重逻辑：中央更关注其政治逻辑，地方政府则面临一个复杂的治理逻辑，二者在实践中存在一定张力，需要有效整合和平衡。

Since the tax-sharing system,the inter-regional fiscal gap has undergone a dynamic process from widening to convergence. At the early stage of the reform,the central government’s substantial fiscal capacity was insufficient,and the balance of the financial gap between regions was very weak,and the financial gap between regions continued to widen. In the 21st century,the central government’s substantial fiscal capacity has been significantly strengthened,and its role in equalizing the financial gap between regions has increased significantly. Since 2005,the financial gap between regions has begun to gradually converge. China’s fiscal transfer system embodies both a political and a governance logic: The central government is more concerned with its political logic,while local governmentsface a complex governance logic,and there is a certain tension between the two in practice,which needs to be effectively integrated and balanced.

本文系国家社会科学基金项目“县域基本公共服务均等化的实践机制研究”（22BSH144）、北京市社会科学基金规划项目“习近平总书记关于共同富裕重要思想的阐释研究”（21SRA028）的阶段性成果。

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