财政再分配失灵与财政制度安排——基于不同分配环节的实证分析

Fiscal Redistribution Failure and Fiscal System Arrangement:Empirical Study Based on Different Distribution Links

我国现行财政性制度安排作用于要素配置、初次分配两个环节,是财政再分配失灵的制度根源。文章计量分析表明:(1)初次分配及要素资源配置环节存在的制度性扭曲是收入差距扩大和财政再分配失灵的根源;(2)再分配性财政政策调节力度有限,未来财政调节收入差距应着力消除初次分配及要素资源配置环节的制度性扭曲;(3)教育、医疗卫生等公共服务支出能改善居民人力资本积累和要素结构、缩小收入差距,但其前提是基本公共服务的均等化,这也是财政制度改进的方向。

The current fiscal system arrangement in China affecting factor allocation and primary distribution is the institutional source of fiscal redistribution failure. The analysis shows as follows： firstly, the widening income disparity and fiscal re-distribution failure stem from the institutional distortion in the links of primary distribution and factor allocation; secondly, the function of fiscal policies on re-distribution is very limited, and fu- ture efforts should be made to eliminate the institutional distortion in the links of primary distribution and factor allocation; thirdly, the expenditure on public services such as basic education and public health can improve the structure of human capital accumulation and factors and shorten the income disparity. However, such effects can only be obtained under the equalization of basic public services, which is a direction of the improvement of fiscal systems.