The impact of transfer payment structure on the supply of public services is a controversial topic, and the situ-ation is more complex but is very important for the frontier multi-ethnic areas. The article selects the influence of the bas-ic public service supply in the counties of Yunnan province brought by the general transfer payments and special transfer payments as the research target and carries out empirical analysis using the county-level fiscal data. As for the point of empirical results, special transfer payments play more important role in public services than the general transfer payments at the counties level in Yunnan province, significantly promoting the basic public service supply. However, public service supply is lack of flexibility for general transfer payment, and the flypaper effect which is brought by the general transfer payments is obvious. The perfect special transfer payment system is still one of the main guarantee factors for the govern-ment to provide better public services in the frontier multi-ethnic areas.%转移支付结构对公共服务供给有何影响是有争议的话题,对边疆多民族地区来说情况更为复杂但却极其重要。文章选取一般性转移支付和专项转移支付对云南省县级基本公共服务供给的影响作为研究目标,运用县级层面财政收支数据进行实证分析。从实证结果看,专项转移支付相比于一般性转移支付更为明显地促进了云南省县级层面的公共服务供给,而公共服务供给对一般性转移支付缺乏弹性,一般性转移支付比专项转移支付的“粘蝇纸效应”更为明显。完善后的专项转移支付制度仍然是边疆多民族地区政府更好地提供公共服务的主要保障因素之一。
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机译:公司治理结构对盈余管理的影响研究—基于民营类上市公司的实证分析 =The Influence of Corporate Governance Structure on Earnings Management at the Listed Non-State-Controlled Firms in China