当代财经 ›› 2024, Vol. 0 ›› Issue (1): 32-45.

• 公共经济与管理 • 上一篇    下一篇

共同富裕目标下民生性财政支出对城乡居民收入差距的影响——基于教育和社保就业财政支出的分析

吴俊培, 张昊泽   

  1. 武汉大学 财政金融研究中心,湖北 武汉 430072
  • 收稿日期:2023-04-04 修回日期:2023-11-15 出版日期:2024-01-15 发布日期:2024-01-07
  • 通讯作者: 张昊泽,武汉大学博士研究生,主要从事财政理论与政策研究,联系方式929461394@qq.com。
  • 作者简介:吴俊培,武汉大学教授,博士生导师,经济学博士,主要从事财政理论与政策研究。
  • 基金资助:
    国家社会科学基金项目“完善财政转移支付制度研究”(17BJY173)

The Impact of Livelihood-Related Fiscal Expenditure on the Income Gap between Urban and Rural Residents under the Goal of Common Prosperity: An Analysis Based on the Fiscal Expenditure on Education and Social Security

WU Jun-pei, ZHANG Hao-ze   

  1. Wuhan University, Wuhan 430072, China
  • Received:2023-04-04 Revised:2023-11-15 Online:2024-01-15 Published:2024-01-07

摘要: 社会主义市场经济体制下的民生性财政支出对缩小居民收入差距和促进社会公平有着重要的激励和保障作用,进而推动共同富裕目标的实现。基于2011—2020年我国90个城市面板数据,实证分析了教育和社保就业两大民生性财政支出对城乡居民收入差距的影响。研究表明:教育和社保就业财政支出对城乡居民收入差距的边际效应显著为负,说明两类支出对缩小城乡居民收入差距起到了显著作用。进一步研究发现,上述边际效应存在显著的单一门槛效应,门槛值为56.010%,当城镇化水平超过56.010%后,两类财政支出对缩小城乡居民收入差距的影响效应会显著削弱。可见,仅依靠财政支出政策无法持续有效地缩小城乡收入差距、实现共同富裕,应该在市场化改革和财政支出结构改善两个方面共同发力。因此,建议加强市场化改革,逐步消除城乡间的流动性障碍,推动全国统一大市场建设;在保持低城镇化水平地区财政支出规模稳步扩张的同时,调整高城镇化水平地区的财政支出结构;进一步完善财政转移支付制度,提升地方基本公共服务均等化水平,落实财政对民生的基本保障作用。

关键词: 共同富裕, 民生性财政支出, 城乡居民收入差距, 财政教育支出, 财政社保就业支出

Abstract: Under the socialist market economy system, the livelihood-related fiscal expenditure plays an important role in narrowing the income gap of the residents and promoting social equity by its incentive and security effect, thus further promotes the realization of the goal of common prosperity. Based on the panel data of 90 cities in China from 2011 to 2020, this paper makes an empirical analysis of the impacts of the two major livelihood-related fiscal expenditures, education and social security employment, on the income gap between urban and rural residents. The findings show that the marginal effect of fiscal expenditures on education and social security employment on the income gap between urban and rural residents is significantly negative, indicating that these two types of expenditures have played a significant role in narrowing the income gap between urban and rural residents. Further research has found out that the above marginal effects have a significant single threshold effect, with a threshold value of 56.010%. When the level of urbanization exceeds 56.010%, the impact of the two types of fiscal expenditures on narrowing the income gap between urban and rural residents will be significantly weakened. It can be seen that relying solely on fiscal expenditure policies cannot sustainably and effectively narrow the urban-rural income gap and achieve common prosperity. We should work together in the two aspects: the market-oriented reform and the improvement of fiscal expenditure structure. Therefore, it is recommended to strengthen market-oriented reforms, gradually eliminate liquidity barriers between urban and rural areas, and promote the construction of a unified national market. While maintaining the steady expansion of fiscal expenditure in areas with lower levels of urbanization, we should adjust the fiscal expenditure structure in areas with higher levels of urbanization, further improve the fiscal transfer payment system, enhance the equalization level of local basic public services, and put into effect of the basic guarantee role of finance for people’s livelihood.

Key words: common prosperity, livelihood-related fiscal expenditure, urban-rural income gap, fiscal expenditure on education, fiscal expenditure on social security

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