地方财政自主率、社会性支出与城乡收入差距——基于1995～2014年省级面板数据的经验分析

发布时间：2018-05-22 21:02

本文选题：城乡居民收入差距 + 财政自给率　；参考：《经济社会体制比较》2017年02期

【摘要】：文章基于1995~2014年省级面板数据,考察了中国特有财政体制,通过影响社会性支出总量、效率和结构进而对城乡收入差距产生的影响。现有财政体制的突出特征是"收入集权、支出分权",表现为地方财政自主率下降,这一方面意味着单位社会性支出资金的使用效率下降,另一方面意味着中央政府转移支付(特别是对应性转移支付)规模扩大,中央政府掌控地方政府社会性支出总量和结构的能力增强。前者延缓了缩小城乡收入差距的进程,后者加速了城乡收入差距的缩小。换句话说,当前社会性支出总量、结构和效率对城乡收入差距的影响,并未产生合力。进一步完善现有的转移支付制度,加大财政支出绩效评价的第三方考核力度,有助于进一步缩小城乡收入差距。
[Abstract]:Based on the provincial panel data from 1995 to 2014, this paper examines the unique financial system in China and its effect on the income gap between urban and rural areas through the influence of the total amount, efficiency and structure of social expenditure. The prominent feature of the present financial system is "centralization of income and decentralization of expenditure", which is manifested by a decline in the rate of local fiscal autonomy, which on the one hand means that the efficiency of the use of social expenditure funds per unit is reduced. On the other hand, it means that the scale of the central government transfer payment (especially the corresponding transfer payment) is enlarged, and the central government's ability to control the total amount and structure of local government social expenditure is enhanced. The former slows down the process of narrowing the urban-rural income gap, while the latter accelerates the narrowing of the urban-rural income gap. In other words, the impact of total social expenditure, structure and efficiency on the income gap between urban and rural areas has not been combined. Further improving the existing transfer payment system and increasing the third party assessment of financial expenditure performance evaluation will help to further narrow the income gap between urban and rural areas.
【作者单位】：浙江财经大学财政税务学院;浙江财经大学财政税务学院财政系;
【基金】：国家社会科学重大招标项目“财政体制垂直失衡的形成机制、激励结构与平衡策略研究”(项目编号:15ZDA016) 中国博士后基金项目“新型城镇化进程中的地方财税体制改革研究”(项目编号:2015M580501)
【分类号】：F124.7;F812

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