我国财政支出结构与社会公平的实证分析

An Empirical Analysis of Chinese Fiscal Expenditure Structure and Social Equity

从实证的角度构建了财政支出结构与社会公平的计量经济学模型,分析了主要财政支出项目以及现有财政体制与社会公平的相关关系.从回归分析的结果来看,社会文教支出对社会公平具有显著的正面作用,而经济建设费支出对社会公平也有弱的促进作用.中央财政支出对城乡收入差距指数的正面影响较明显,而地方财政支出具有拉大城乡居民收入差距的趋势.这说明中央财政支出从宏观角度进行的经济调控、转移支付调节,对促进社会公平具有重要作用.

An econometric model was developed to discuss the relationship between chinese fiscal expenditure structure and social equity. The correlativity of major expenditure item and social equity, fiscal system and social equity were analysed. The results of regression showed that the social cultural and educational expenditure had a significant positive effect on social equity, expenditure on economic construction could promote social equity slightly. Central fiscal expenditure had positive effect on narrowing of the gaps between urban and rural areas, but the local fiscal expenditure had a tendency to widen the income gap between urban and rural residents. It showed that the macroeconomic control system of central fiscal played an improtant role in the social equity.