江西财经大学学报 ›› 2021, Vol. 0 ›› Issue (3): 56-68.

• 保险与保障 • 上一篇    下一篇

我国社会救助财政支出责任划分及调整优化研究

陈文美1,2, 李春根2   

  1. 1.贵州财经大学 公共管理学院,贵州 贵阳 550025;
    2.江西财经大学 财税与公共管理学院,江西 南昌 330013
  • 收稿日期:2021-01-20 修回日期:2021-02-08 出版日期:2021-05-25 发布日期:2021-06-09
  • 通讯作者: 陈文美,贵州财经大学副教授,管理学博士,江西财经大学博士后,主要从事公共经济与社会保障研究,联系方式cwm0129@163.com
  • 作者简介:李春根,江西财经大学教授,博士生导师,主要从事公共经济与社会保障研究。
  • 基金资助:
    教育部人文社会科学研究青年基金项目“我国城乡低保支出责任划分研究”(19YC840005); 国家社会科学基金专项招标项目“全面建成小康社会的进度监测与政策优化研究”(18VSJ016)

Research on the Division and Adjustment and Optimization of the Responsibilities of Fiscal Expenditures for Social Assistance in China

CHEN Wen-mei1,2, LI Chun-gen2   

  1. 1. Guizhou University of Finance and Economics, Guiyang 550025;
    2. Jiangxi University of Finance and Economics, Nanchang 330013, China
  • Received:2021-01-20 Revised:2021-02-08 Online:2021-05-25 Published:2021-06-09

摘要: 社会救助作为社会保障体系的重要组成部分,对实现社会公平起基础性作用,科学合理划分财政支出责任是社会救助体系良好运行的必要保障。在“巴罗法则”和柯布-道格拉斯生产函数模型推导基础上,利用回归分析方法划分我国社会救助的财政最优支出责任,并从支出责任偏离度值和社会救助财政负担等不同视角研究社会救助支出责任的调整及优化。研究发现:中央财政的社会救助支出责任水平不断趋于最优,且东部超出较多,可适度下调东部地区中央财政社会救助支出责任水平,将多出的部分调整到财务负担较重并且社会救助任务较为艰巨的中部和西部地区。省本级财政的社会救助支出责任水平不断接近优化,但均未达到最优,且中部和西部支出责任的负向偏离度值较大,需适当上调省本级财政的社会救助支出责任水平;县(市、区)级财政的社会救助支出责任水平已超过最优,中部和西部地区超出较多。

关键词: 社会救助, 财政支出, 支出责任

Abstract: As an important part of the social security system, social assistance plays a fundamental role in the realization of social fairness and justice. A scientific and reasonable division of the financial expenditure responsibilities is a necessary financial guarantee for the sound operation of the social assistance system. Based on the“Barrow Rule”and the Cobb-Douglas function model derivation, this paper makes use of the regression analysis method to calculate the optimal fiscal expenditure responsibility for social assistance in China. It also studies the adjustment and optimization of the expenditure responsibilities for social assistance from the different perspectives, such as the deviation of expenditure responsibility and the financial burden of social assistance, etc.. The findings show that the level of the expenditure responsibilities for social assistance of the central government continues to tend to be optimal, and the eastern region exceeds more, thus it is possible to moderately reduce the financial expenditure responsibilities for social assistance of the central government in the eastern region, and the reduced part can be transferred to the central and western regions where the financial burden and social assistance tasks are heavier. The social assistance expenditure responsibilities at the provincial finance level are constantly approaching optimization, but none of them have reached the optimal level; the negative deviation of the expenditure responsibilities in central and western regions is relatively larger, it is necessary to appropriately increase the social assistance expenditure responsibilities of the provincial finance. The level of the fiscal expenditure responsibilities for social assistance at the county (district) level has exceeded the optimal level, especially in the central and western regions.

Key words: social assistance, fiscal expenditure, expenditure responsibility

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