城市最低生活保障各级财政支出均等化效应研究——基于泰尔指数分解检验

发布时间：2018-04-09 07:22

本文选题：城市低保　切入点：财政支出　出处：《社会保障研究》2017年01期

【摘要】：运用泰尔指数及分解方法,测算了我国2005-2014年城市最低生活保障各级财政支出的均等化效应。测算结果表明:城市低保财政支出均等化水平不断提高,但也存在诸多不合理之处。对城市低保各级财政支出的均等化效应考察发现,中央财政支出起了主导性作用,但在东部省份的支出安排不尽合理;省级财政在城市低保中没有发挥与其财力相适应的均等化效应,甚至还产生阻碍作用,一定程度上抵消了均等化效应,县级财政支出的均等化效应高于省级财政,其支出负担较重。应缩小城市低保地区差异,提高各级财政支出的均等化效应,合理划分各级财政的支出责任。
[Abstract]:This paper calculates the equalization effect of financial expenditure at different levels of urban minimum living security in China from 2005 to 2014 by using the Thiel index and decomposition method.The results show that the level of equalization of urban minimum living standard expenditure is increasing, but there are many unreasonable points.Through the investigation of the equalization effect of the urban minimum subsistence expenditure at all levels, it is found that the central fiscal expenditure plays the leading role, but the arrangement of the expenditure in the eastern provinces is not reasonable;The provincial finance does not play the equalization effect which is suitable for its financial resources in the city minimum living standard, and even has the hindrance effect, which to some extent counteracts the equalization effect, and the equalization effect of the county fiscal expenditure is higher than that of the provincial finance.Its expenditure burden is heavy.It is necessary to reduce the regional differences of urban minimum living standards, improve the equalization effect of fiscal expenditure at all levels, and reasonably divide the expenditure responsibilities of all levels of finance.
【作者单位】：江西财经大学财税与公共管理学院;
【基金】：2012年度江西高校哲学社会科学研究重大课题攻关项目“欠发达地区社会保障体系研究”研究成果江西省2016年度研究生创新专项资金项目“城市最低生活保障制度中各级财政支出责任研究”(编号:YC2016-B047)阶段性成果
【分类号】：F812.45;D632.1

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