重庆市财政支出对城乡收入差距的影响研究

发布时间：2019-03-15 09:05

【摘要】：依赖于改革发展,中国在政治、经济、文化等领域获得了举世瞩目的成就,人民生活水平得到了显著的提升。然而,在中国的城市和农村地区之间的收入差距正呈现出不断增长的趋势,为了有效遏制在更大范围内的城市和农村地区之间的收入差距扩大的趋势,确保社会的稳定和社会的和谐发展,需要政府的介入对收入分配进行干预。在众多政府调整收入分配的手段中,财政支出无疑是最直接有效的,从理论的角度说,财政支出本身就是一种有效的经济手段,可以直接或间接影响社会收入分配。本文在我国城乡收入差距趋势不断扩大且短期之类无收敛的态势下,从财政支出的角度出发,研究重庆市财政支出与城乡收入差距的关系,试图从中寻求一些新思路缓解重庆市城乡收入差距现状。为此,本文首先阐述了财政支出与城乡收入差距相关理论文献,并以财政支出调节收入分配理论为基础,选取重庆市为研究范围,本文以重庆1997年独立的历史背景为基础,运用描述性统计分析方法,对财政支出与城乡收入差距的变化进行了分析。其次,利用重庆市1997-2014年时间序列数据,建立多元回归模型验证了重庆市财政支出与城乡收入差距的关系。得出如下研究结论:第一,财政支出规模逐年递增,导致各项财政支出项目逐年递增,但财政支出项目占总财政支出比例变化趋势、涨幅各不相同;1997-2014年重庆市财政支出占全国财政支出比重基本维持在1%-2.2%之间,整体水平较低。重庆市城乡收入差距整体呈现出逐年递增趋势;重庆市城乡收入绝对值逐年递减,相对值呈现“U”型,恩格尔系数和基尼系数逐年递减,泰尔指数先升后降;重庆市城乡收入差距绝对值和基尼系数均低于全国平均水平,而城乡收入差距相对值、恩格尔系数和泰尔指数均高于全国平均水平。第二,适当增加财政支出规模对缩小城乡收入差距有比较显著的效果;增加农林水事务支出、科教文卫支出、社会保障和就业支出,对缩小重庆城乡收入差距具有重要作用;一般公共服务支出、行政管理费支出的增加对城市和农村地区收入差距的影响无显著作用;交通运输支出对缩小重庆市城乡收入差距上起了消极作用;城镇化率在缩小重庆市城市和农村地区收入差距方面起到了显著的作用。最后,以实证结果为基础,同时结合重庆市自身的特点,对缩小重庆市城市和农村地区之间的收入差距提出了一些具有针对性的政策建议。第一,增加农林水事务支出,优化农林水事务支出结构;第二,增加科教文卫支出,调整科教文卫支出重心;第三,加大社会保障和就业支出,建立多层次、全方位的社会保障体系;第四,适当减少交通运输支出,完善交通运输财政体系。
[Abstract]:Depending on reform and development, China has achieved remarkable achievements in the fields of politics, economy, culture and so on, and the living standard of the people has been greatly improved. However, the income gap between urban and rural areas in China is showing a growing trend, in order to effectively curb the widening trend of income gap between urban and rural areas on a larger scale, To ensure the stability of society and harmonious development of society, it is necessary for the government to intervene in income distribution. Fiscal expenditure is undoubtedly the most direct and effective means of adjusting the income distribution of many governments. From the theoretical point of view, fiscal expenditure itself is an effective economic means, which can directly or indirectly affect the distribution of social income. This paper studies the relationship between Chongqing's fiscal expenditure and urban-rural income gap from the point of view of fiscal expenditure under the situation that the trend of urban-rural income gap is constantly expanding and there is no convergence in the short-term. Try to seek some new ideas to alleviate the current situation of urban-rural income gap in Chongqing. Therefore, this paper first expounds the relevant theoretical literature on fiscal expenditure and urban-rural income gap, and based on the theory of fiscal expenditure adjustment income distribution, selects Chongqing as the research scope, and this paper is based on the independent historical background of Chongqing in 1997. Using descriptive statistical analysis method, this paper analyzes the change of fiscal expenditure and income gap between urban and rural areas. Secondly, using the 1997-2014 time series data of Chongqing, a multiple regression model is established to verify the relationship between the fiscal expenditure and the income gap between urban and rural areas in Chongqing. The conclusions are as follows: first, the scale of fiscal expenditure increases year by year, leading to the increase of fiscal expenditure items year by year, but the proportion of fiscal expenditure items to total fiscal expenditure changes, the increase is different; From 1997 to 2014, Chongqing's fiscal expenditure accounted for about 1% to 2.2% of the country's fiscal expenditure, with a low overall level. The income gap between urban and rural areas in Chongqing is increasing year by year, the absolute value of urban and rural income in Chongqing decreases year by year, the relative value presents "U" type, Engel coefficient and Gini coefficient decrease year by year, and the Terre index rises first and then decreases. The absolute value and Gini coefficient of urban-rural income gap in Chongqing are lower than the national average, while the relative value of urban-rural income gap, Engel coefficient and Terre index are all higher than the national average. Secondly, increasing the scale of fiscal expenditure has a significant effect on reducing the income gap between urban and rural areas, increasing the expenditure on agriculture, forestry, water affairs, science, education, culture and health, social security and employment, which plays an important role in narrowing the income gap between urban and rural areas in Chongqing. The increase of general public service expenditure and administrative expenses has no significant effect on the income gap between urban and rural areas, transportation expenditure plays a negative role in narrowing the income gap between urban and rural areas in Chongqing. The urbanization rate has played a significant role in narrowing the income gap between urban and rural areas in Chongqing. Finally, based on the empirical results and combining with the characteristics of Chongqing, this paper puts forward some targeted policy suggestions to narrow the income gap between urban and rural areas of Chongqing. First, increase the expenditure on agriculture, forestry and water services and optimize the expenditure structure of agriculture, forestry and water services; second, increase the expenditure on science, education, culture and health, and adjust the center of expenditure on science, education, culture and health; Third, increase social security and employment expenditure, establish a multi-level, all-round social security system; fourth, appropriately reduce transport expenditure, improve the transport financial system.
【学位授予单位】：重庆工商大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F124.7;F812.45

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