财政支出结构对经济增长与社会公平的影响

The Impact of Fiscal Expenditure Structure on Economic Growth and Social Equity

财政支出结构能够对经济增长和社会公平产生显著影响,本文利用国家统计局公布的数据对上述经济关系进行实证分析。实证分析表明:地方财政支出具有显著促进经济增长的作用,而中央财政支出则可以明显改善社会公平程度;不同的财政支出项目对经济增长和社会公平的贡献具有显著差异,大多数支出项目往往很难同时顾及两个目标;通常只有文教、科学、卫生事业费支出既能推动经济增长,也能促进社会公平。这些结论对政府优化财政支出结构,调整支出政策以实现特定财政活动目标具有重要的现实意义。

The fiscal expenditure structure can influence economic growth and social equity remarkably. The paper makes an empirical analysis on the above economic relationship by using the data issued by the State Statistics Bureau. Econometric analysis shows that local fiscal expenditure structure contributes much to economic growth, while central fiscal expenditures improve social justice. Contribution of different fiscal expenditure items to economic growth and social justice is dramatically different. Most items can not carry out economic growth and social justice simultaneously except the operating expenses for culture, education, science and health. All of these conclusions are very important for the government to optimize the fiscal expenditure structure and adjust the fiscal expenditure policy to realize the targets of special fiscal activities.