关键词: 转移支付 , 均等化效应 , 基本公共服务均等化

Abstract: Applying the Gini coefficient decomposition method，this paper studies the transfer equalization effectsCalculated results show that both the general transfer and specificpurpose transfer tend to provide stronger support to areas with weaker fiscal capacity and thus bring about equalization effectsThe strength of general transfer is heavier than that of specificpurpose transferIn the numerous subprojects of specificpurpose transfers，transfer payment in rural tax and fee reform has the strongest support on poor areas，with general transfer payment in education transferred from specificpurpose transfers in 2009 taking the second place and then the subsidy assuring basic fiscal capacity and the transfers in wage adjustmentDue to its great scale，equalization transfer has the strongest equalization effects out of all the general transfer payments

Key words: intergovernmental transfer , equalization effect , basic public services