财政转移性支出结构对城乡居民收入分配差距的影响研究

发布时间：2018-10-31 07:42

【摘要】：改革开放使我国国民经济发展突飞猛进，但在国内生产总值快速增长的同时我国居民收入分配出现了严重的不平衡，其中城乡收入差距尤为突出。2009年我国城乡居民收入比达到了最高值3.33，近几年也一直处于3.1以上，严重的城乡收入分配不平衡不仅会阻碍经济的持续发展，更不利于社会的和谐稳定。市场竞争和效率机制不可避免贫富分化，政府必要的政策手段是解决收入差距不断扩大的根本途径。财政支出结构的适时调整，正是财政调节收入分配职能的具体表现，而作为财政支出重要部分的转移性支出结构的调整，将会对我国城乡居民收入分配差距不断扩大的现状起到举足轻重的调节作用。基于此，本文的研究目的是找出目前我国财政转移性支出在城乡收入分配调节方面作用不明显的症结所在，为转移性支出结构的调整给出适当建议。本文以此为切入点，理论分析了财政转移性支出在缩小城乡居民收入分配差距方面的作用机制，认为财政转移性各项支出对缩小城乡收入差距应该有明显的积极效果，在此基础上，选取我国1990-2011年的相关数据样本，运用多元回归的时间序列模型检验得出的结论是，财政转移性支出对缩小城乡收入差距作用并不明显。通过对实证结果和相关数据的分析，本文认为造成这一现象的原因有以下三点：（1）社会保障支出规模相对较小，支出结构也不尽合理，对农村低收入者影响较大的最低生活保障支出和相关福利支出投入不足；（2）政策性补贴支出投入力度不断减小，导致其调节作用无法发挥，同时平抑物价补贴支出和食品价格补贴支出比重较小，不利于优化城乡收入差距；（3）税式支出在缩小我国城乡居民收入分配差距方面的作用没有显现，源于我国税收制度结构不合理，，直接税比重过低，税收优惠政策缺乏对农村的针对性。最后本文提出了缩小我国城乡居民收入分配差距的政策建议：提高社会保障支出比重，建立城乡统筹的社会保障制度；强化政策性补贴支出作用，优化政策性补贴结构；改革税收体制，加强税式支出对农村的针对性。本文切入点较为独特，研究视角较为创新，拓展了财政转移性支出对城乡收入分配差距影响的研究领域。
[Abstract]:Reform and opening up have made the national economy develop by leaps and bounds, but at the same time as the rapid growth of the gross domestic product (GDP), there has been a serious imbalance in the distribution of the income of the residents in our country. In 2009, the income ratio of urban and rural residents reached the highest value of 3.33, and in recent years it has been above 3.1. The serious imbalance of income distribution between urban and rural areas will not only hinder the sustainable development of the economy. Is not conducive to social harmony and stability. The mechanism of market competition and efficiency is inevitably divided between the rich and the poor, and the necessary policy means of the government is the fundamental way to solve the widening income gap. The timely adjustment of fiscal expenditure structure is the concrete manifestation of the function of fiscal regulation of income distribution, and the adjustment of transfer expenditure structure as an important part of fiscal expenditure. It will play an important role in regulating the widening income distribution gap between urban and rural residents in China. Based on this, the purpose of this paper is to find out the crux of the current financial transfer expenditure in the regulation of income distribution between urban and rural areas, and give appropriate suggestions for the adjustment of the structure of transfer expenditure. Taking this as the starting point, this paper theoretically analyzes the function mechanism of fiscal transfer expenditure in narrowing the income distribution gap between urban and rural residents, and thinks that the fiscal transfer expenditure should have obvious positive effects on narrowing the income gap between urban and rural areas. On this basis, we select the relevant data samples from 1990 to 2011 in China, and use the multiple regression time series model to test the conclusion that the effect of fiscal transfer expenditure on narrowing the income gap between urban and rural areas is not obvious. Through the analysis of the empirical results and related data, this paper thinks that the causes of this phenomenon are as follows: (1) the scale of social security expenditure is relatively small, and the expenditure structure is not reasonable. The minimum living security expenditure and the related welfare expenditure, which have a great influence on the rural low-income people, are insufficient; (2) the investment of policy subsidy is decreasing, which can not play its regulating role, and at the same time, the proportion of price subsidy and food price subsidy is small, which is not conducive to optimizing the income gap between urban and rural areas; (3) the function of tax expenditure in narrowing the gap of income distribution between urban and rural residents in China is not obvious, which is due to the unreasonable structure of tax system, the low proportion of direct tax and the lack of pertinence of preferential tax policy to rural areas. Finally, the paper puts forward some policy suggestions to narrow the gap of income distribution between urban and rural residents: to increase the proportion of social security expenditure, to establish the social security system as a whole, to strengthen the role of policy subsidy expenditure, and to optimize the structure of policy subsidy; Reform the tax system and strengthen the pertinence of tax expenditure to rural areas. In this paper, the breakthrough point is more unique, the research perspective is more innovative, expanding the impact of fiscal transfer expenditure on the income distribution gap between urban and rural areas.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F124.7;F812.45

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