一、省以下财政转移支付均等化的比较研究(一)省以下纵向财政转移支付均等化的比较研究。为了便于分析,笔者首先给出以下两个基本假设:第一个基本假设。为分析纵向财政转移支付均等化,假设将各级财政收入视为转移支付前的财力水平;将各省人均财政支出视为转移支付后的财力水平, I. COMPARATIVE STUDY ON EQUALIZATION OF FINANCE TRANSFER PAYMENTS AFTER THE PROVINCIAL PROJECT (I) Comparative study on the equalization of vertical fiscal transfers below the provincial level. In order to facilitate the analysis, the author first gives the following two basic assumptions: The first basic assumption. In order to analyze the equalization of the vertical fiscal transfer payments, it is assumed that the fiscal revenue at all levels is regarded as the level of financial resources before transfer payment; the per capita fiscal expenditure in each province is regarded as the financial level after transfer payment,