摘要
打破城乡就业隔离,统筹城乡就业是推进新型城镇化建设的关键。本文运用面板数据方法,分别从总体和结构视角实证检验了财税政策对城乡就业结构的影响效果,表明财税政策对协调城乡就业结构具有正负双向效应,认为在新型城镇化建设背景中,财税政策应更多关注农村劳动力转移、劳动力素质提升以及农民变市民问题,进一步促进农村经济和县域经济发展,推进社会保障制度改革和基本公共服务均等化,进而优化城乡就业结构。
Breaking isolation of urban-rural employment and balancing urban-rural employment are critical to promote the new urbanization. This paper makes an empirical analysis on the effect of fiscal policy on the urban and rural employment structure from the overall and structure perspectives. The empirical results show that fiscal policy has bidirectional effects. In the new urbanization, the fiscal policy should be geared to the needs of rural labor transfer, the labor quality promotion, and peasant-to-townsman, and to promote economic development in the rural areas and counties, to boost reform of social security system and equalization of basic public services and to optimize employment structure.
出处
《税务研究》
CSSCI
北大核心
2014年第11期16-20,共5页
基金
国家社会科学基金项目"充分就业的长效机制与公共政策重构研究"(项目编号:13BZZ055)
安徽省高等学校优秀青年人才基金项目"财政政策就业效应研究"(项目编号:2012SQRW053)
安徽财经大学科研项目"促进产城互动融合发展的财政政策研究"(项目编号:ACKY1450)的资助
关键词
新型城镇化
财税政策
就业效应
优化路径
New urbanization
Fiscal policy
Employment effect
Optimal path