民生支出的公平正义性分析——基于浙江各县教育和卫生支出的分析

Equity and Justice of Public Social Expenditure——Based on a Benefit Incidence Analysis in Zhejiang Province

文章基于1997～2008年浙江省教育支出和卫生支出的受益归宿分析表明,民生支出的最大受益者为人均收入最高地区居民,最大受损者为人均收入次低地区居民,民生支出具有累进性,距离公平正义的政策初衷仍有一定差距。但是,如果考虑不同收入组别生活成本、支出需求的差异,民生支出的公平程度将有所提高。通过建立因素法转移支付制度,提高民生支出比重,可以进一步提高民生支出的公平正义水平。

Using the benefit incidence analysis method and data from Zhejiang Province collected between 1997 and 2008, we analyze the equity and justice of public social expenditure, taking education and health as exam- pies. It shows that the biggest beneficiaries are the richest ,while the greatest losers are the second poorest. Social expenditure is progressive,although there is still a certain gap with objective equity and justice. Considering the difference in living costs and the expenditure demand, equity and justice will increase. To improve the level of equity and justice,we should establish a transfer payment system and increase public social spending as a proportion of government spending.