国有资本经营预算民生支出的优度检验——基于适度普惠型社会福利视角

发布时间：2018-04-10 01:39

本文选题：国资预算　切入点：民生支出　出处：《福建师范大学学报(哲学社会科学版)》2015年02期

【摘要】：随着近年来国有资本经营预算制度的渐趋完善,我国国有资本收益的收缴范围和比例都在不断增大,其预算支出的流向问题也成为各方关注的焦点。对于国有资本经营预算支出应当向民生领域倾斜,各界已经基本达成共识,但倾斜的幅度有多大,或者其民生支出比例应该保持怎样的优度,则是尚未解决的关键问题。从适度普惠型社会福利视角出发,对现有我国国有资本经营预算的民生支出优度进行实证检验,结果表明,现行国有资本经营预算民生支出在社会保障发展系数CSS提高的贡献度十分有限,因此,在下一步的政策执行过程中,应当从完善立法和强化监管两个方面切实保障国资预算支出流向的民生化。
[Abstract]:With the gradual improvement of the budget system of state-owned capital management in recent years, the scope and proportion of the collection of state-owned capital income in China are increasing, and the flow of its budget expenditure has become the focus of attention.For the state-owned capital budget expenditure should be inclined to the livelihood of the people, all circles have basically reached a consensus, but the extent of the tilt, or the proportion of the people's livelihood expenditure should be maintained what is the key issue remains unresolved.From the perspective of moderately inclusive social welfare, this paper makes an empirical test on the livelihood expenditure advantages of the existing state-owned capital operating budget in China. The results show that,The contribution of the current state-owned capital management budget to the increase of the social security development coefficient (CSS) is very limited. Therefore, in the next step of implementing the policy,We should improve legislation and strengthen supervision to ensure the livelihood of the flow of state-owned budget expenditure.
【作者单位】：福建江夏学院;福建师范大学经济学院;
【基金】：2014年度国家社科基金重点项目《国企红利征缴比例倍增目标下的国资预算支出民生化研究》(编号14AGL007) 2013年度教育部人文社科项目《民生财政导向下的国有资本经营预算支出结构与绩效评价研究》(编号13YJA630007) 2013年国家社科基金青年项目《公共资源收益合理共享视角下的国有企业红利分配研究》(编号13CGL024)阶段性成果
【分类号】：D632;F812.45

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