中国式分权、转移支付与城乡居民收入不平等

发布时间：2018-01-27 06:23

本文关键词： 中国式分权收入不平等转移支付非对称性　出处：《安徽财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：收入不平等会引发诸多的社会矛盾。正如诺贝尔经济学家刘易斯所言,收入分配的转折变化因其极易引致嫉妒情绪和社会动荡,故而具有一定的政治意味。充分探究这一系列变化过程和原因对于政府制定相应战略政策具有重要意义。根据官方统计研究数据显示,自2003年以来,我国的基尼系数均大于0.4,始终高于全球200多个国家和地区的平均水平,2008年一度达到0.491,2014年为0.469,过去的2015年高达0.462。如若将非常规收入因素参考入内,基尼数据将会更大,探究居民收入不平等问题产生的根源并探寻相应的政策成为当务之急。然而正如经济学家丹尼尔.贝尔所言:每一个社会性问题,甚而包括每个经济性问题,说到底都可以归属于财政问题。有鉴中国式分权究竟是助推抑或降低城乡居民收入不平等在理论上仍未达成共识,文章首先基于中国式分权的典型化事实,从预算内外两个层面理论诠释收支分权对收入不平等的作用机制,然后在对城乡居民收入基尼系数和中国式分权水平进行全面测度的基础上,建立面板数据模型从全国和分区域视角实证考察了中国式分权对城乡居民收入不平等的影响,结果发现一是无论是从全国抑或分区域,预算内收入分权的提升均有利于降低城乡居民收入不平等。二是预算内支出分权的提升虽然从全国会加剧城乡居民收入不平等,但在预算内支出分权水平相对较低的中西部地区,仍可以显著降低城乡居民收入不平等。三是预算外收支分权对全国与东中西部地区的城乡居民收入不平等的影响具有一致性。总体而言,在全国和分地区的实证检验中,预算内外的财政分权与城乡居民收入不平等之间较为复杂,东、中、西部地区具有差异性影响,而同时期的控制变量,诸如经济发展水平、城镇化和对外开放度对城乡居民收入不平等的影响同样具有显著的地区差异。与此同时,值得关注的是根据财政分权经典理论文献,转移支付作为财政分权的重要组成部分,与城乡居民收入不平等却呈现出较为统一的正相关关系。基于现实中财政分权并未实现完全意义上的缩小城乡居民收入不平等,转移支付作为中央政府宏观调控的重要手段,其在缩小城乡居民收入不平等中是否具有调节作用,以及转移支付在地方政府实践中落实情况如何均值得进一步探究。故而随后,文章基于财政分权背景,从理论和实证双层面重点探究转移支付与收入不平等之间的相关关系。首先从财政收入和支出领域的异质性出发,重点分析转移支付存在的必要性,进一步强调“激励机制”在转移支付与城乡居民收入不平等之间的纽带作用。实证分析中,引入财政分权非对称性变量和三大类型转移支付系数,结果发现:一是财政分权非对称性与全国以及分地区的城乡居民收入不平等具有一致正相关关系。二是在全样本的分析中,转移支付依赖与城乡居民收入不平等显著正相关。在分地区的研究中,转移支付依赖性的提升会不同程度加剧中、西部地区城乡居民收入不平等,然而在东部地区却显示出显著正面效应。三是转移支付分项分析中,税收返还在全国以及分地区居民收入不平等的影响均显著为负;一般性转移支付有效的降低了东部地区城乡居民收入不平等,对全国以及中、西部地区的影响却为正;专项转移支付有效的降低了东部和中部地区城乡居民收入不平等,却显著增加西部地区的城乡居民收入不平等。在全样本的考察中虽然专项转移支付与城乡居民居民收入不平等负相关,但是并不显著。四是诸如人均GDP发展速度、人口的自然增长率、人均外商投资额以及人均受教育年限的影响具有显著区域特征,与区域经济发展、人文、政策环境密切相关。最后提出把握财政分权的力度和方向,合理划分财权与事权范围、规范转移支付制度的规模和方向,加强转移支付的制度化建设以及因地制宜制定地区发展战略,推进区域城乡收入均等化的相关建议,在转移支付制度建设中要控制税收法返还的规模,不断完善税收返还的制度建设、加强一般性转移支付建设,扩大一般性转移支付以及制定明确专项转移支付标准,保证其适度性规模。
[Abstract]:Income inequality will lead to many social contradictions. As the economist Nobel Lewis said, the change of income distribution because of its easily lead to jealousy and social unrest, it has a certain political meaning. This fully explore a series of change process and reason is important for the government to formulate the corresponding strategy according to the official statistics on the policy. Data show that since 2003, China's Gini coefficient is greater than 0.4, is always higher than the global average of more than 200 countries and regions, in 2008 was 0.4912014 for 0.469 years, the last 2015 up to 0.462. if unconventional income factors in reference, the Gini data will be bigger, causes of income not inquiry the problem of equality and explore the appropriate policy has become a pressing matter of the moment. However, as the economist Daniel Baer said: every social problem, even Including the problem of each economy, in the final analysis can be attributed to the financial problems. How Chinese decentralization is boosting or in reducing urban-rural income inequality has not yet reached a consensus in theory, firstly, based on the typical facts Chinese decentralization, from two aspects of theory and budget expenditure decentralization mechanism of income inequality then, based on the comprehensive measure of urban and rural residents' income Gini coefficient and China decentralization level, establish panel data model from national and regional perspective to examine the influence of China on decentralization of urban-rural income inequality, the result is found either from the national or regional, budgetary revenue decentralization promotion are conducive to reducing the urban-rural income inequality. Two budget expenditure decentralization increase although from the national will exacerbate the urban-rural income inequality, but In the budget expenditure decentralization of relatively low levels of the Midwest, still can significantly reduce the urban-rural income inequality. Three is the impact of budgetary revenue and expenditure decentralization of the country and the eastern and western regions of the urban and rural residents' income inequality is consistent. Overall, the empirical test of national and region, between inside and outside the budget fiscal decentralization and urban and rural income inequality is more complex, East, with differences in the impact of the western region, while the same period of the control variables, such as the level of economic development, urbanization and the opening degree of urban-rural income inequality effects also has significant regional differences. At the same time, the concern is based on finance the classical theory of decentralization literature, transfer payment as an important part of fiscal decentralization, and the urban-rural income inequality is positively related to a more unified. Based on the present In reality the fiscal decentralization has not realized the full sense of narrowing the urban-rural income inequality, the central government transfer payment as an important means of macro-control, the narrowing of the income of urban and rural residents are not equal in its role and how to implement the transfer payment are worthy of further study in local government practice. So then, the fiscal decentralization based on the background, from the theoretical and empirical level focuses on the relationship between transfer payment and income inequality. Firstly, the heterogeneity of fiscal revenue and expenditure in the field of view, analysis of the necessity of transfer payment are key, further emphasized the role of incentive mechanism in the transfer payment between urban and rural residents income inequality. The empirical analysis, the introduction of fiscal decentralization asymmetric variables and three types of transfer coefficient, the results showed that the fiscal decentralization is to According to national and sub regional and urban-rural income inequality has a consistent positive relationship. The two is in the full sample analysis, transfer dependence and urban-rural income inequality is positively related. In the study area, the transfer payment will enhance the dependence of different degree increased, the income of urban and rural area residents are not equal, however, in the eastern region has shown significant positive effect. The three is the transfer payment item analysis, tax rebates in national and sub regional income inequality is significantly negative; general transfer payments can effectively reduce the income of urban and rural residents in the eastern region of the country and inequality. The western region is positive; the special transfer payment is effective to reduce the eastern and central areas of urban and rural residents' income inequality, but a significant increase in the western region of urban and rural residents income inequality in the whole. Sample inspection while the special transfer payment of urban and rural residents' income inequality is negatively correlated, but not significantly. Four such as per capita GDP development speed, the natural population growth rate, per capita foreign investment and per capita schooling effect has obvious regional characteristics, cultural and regional economic development, and the policy environment are closely related. Finally, the strength and direction of fiscal decentralization, the rational division of property rights and the governance scope, scale and direction of the standard transfer payment system, strengthen the system construction of the transfer payment and formulate the regional development strategy, relevant recommendations on how to promote income equality between urban and rural areas of the transfer payment in tax law to control the return of scale in the construction of system. To perfect the system of tax rebates, to strengthen the construction of general transfer payments, increase general transfer payments and special to make clear Transfer payment standards to ensure the scale of their appropriateness.

【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F124.7;F812.45

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