摘要：通过分析2000年以来广东省财政收支差异的演变态势，同时与全国及江苏省的财政收支差异演变情况进行比较，本文拟揭示广东省地区财政的均等化程度低的严峻性；进而提出建议：必须深化我省财政转移支付体制改革，加大对粤东西北地区的财力支持，加快缩小区域财政收支差距、区域投资差距、区域城镇化水平差距、区域产业结构差距和区域公共教育设施及水平差距。
 
      关键词：财政收支  区域差异  转移支付
    Abstract: Since the 21st century, the gap of regional state revenues and expenditures did narrow in GUANGDONG as a result of a series of financial policies and measures launched to support the eastern northwest development, but the degree of it is far lower than the state’s and Jiangsu Province’s. So we will deepen the reform of financial system, strengthen the financial support to northwest area and east of GUANGDONG. We propose to speed up narrowing the five gaps of regional state revenues and expenditures, investment, urbanization, industrial structure and public services.
    Key words:  State revenues and expenditures；Regional gap；  Transfer payments.