财政转移支付对社会性基本公共服务均等化效应的实证检验

发布时间：2018-01-19 12:12

本文关键词： 财政转移支付基本公共服务均等化变异系数　出处：《金融与经济》2017年03期 　论文类型：期刊论文

【摘要】：财政转移支付是实现基本公共服务均等化的重要途径之一,以江西省为分析样本,利用变异系数法分析了江西省11个设区市基本公共服务现状的基础上,采用面板数据模型与江西省70个县2011~2015年的统计数据,具体分析各项转移支付具体对基本公共服务的影响,实证结果表明转移支付与基本公共服务间呈现正相关关系,税收返还对于基本公共服务的供给产生负效用。但在基本公共服务的供给结构中,财力性转移支付对教育、医疗与社会保障都有积极的正效应;专项转移支付对教育、医疗卫生、社会保障这三类也有着积极的正效应,但与财力性转移支付相比,其效果具有显著差异性;一般预算收入对基本公共服务均等化有着非常显著的促进作用,尤其是对社会保障,一般预算收入增加1%可以使得社会保障供给提高1.0631%。
[Abstract]:Fiscal transfer payment is one of the important ways to realize the equalization of basic public services. Taking Jiangxi Province as the analysis sample, the paper analyzes the current situation of basic public services in 11 districts of Jiangxi Province by using the method of coefficient of variation. By using panel data model and statistical data from 2011 to 2015 in 70 counties of Jiangxi Province, the effects of transfer payments on basic public services are analyzed. The empirical results show that there is a positive correlation between transfer payments and basic public services, and tax return has negative effects on the supply of basic public services, but in the supply structure of basic public services. Financial transfer payment has positive effect on education, medical treatment and social security; Special transfer payment has positive effects on education, health care and social security, but it has significant difference compared with financial transfer payment. General budget income has a very significant effect on equalization of basic public services, especially for social security. The increase of general budget income of 1% can increase the supply of social security by 1.0631%.
【作者单位】：江西财经大学;江西财经大学会计学院;江西财经大学财税与公共管理学院;
【基金】：江西省社科规划项目“新背景下农村义务教育均等化的财政政策研究”,项目编号(15GL11)
【分类号】：F812.45
【正文快照】： 一、引言随着全面建成小康社会步伐的加快,基本公共服务的需求与供给成为国家治理中非常重要的一个课题。一方面,人们对基本公共服务需求的数量、质量与以前有了较大差异;另一方面,基本公共服务供给始终与需求存在缺口。如何平衡两者的关系呢?实践证明,转移支付是推进基本公共

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