财政支出的经济机制、社会机制及政治机制的有效性评价

Effect Evaluation about Economic Mechanism,Social Mechanism and Political Mechanism of Fiscal Expenditure

基于1997-2013年我国30个省级的面板数据,通过构建联立方程模型实证分析财政支出、经济增长、社会公平之间的相互联系,并进一步考察财政支出的经济机制、社会机制及政治机制的有效性,结果表明:财政支出缩小城乡收入差距并促进经济增长的经济社会协同机制在我国尚未有效建立,但经济增长及城乡收入差距均会引起财政支出规模的扩张,财政支出的政治机制较为显著;三大类支出中,无论是从效率角度还是从公平角度来看,经济性财政支出和服务性财政支出均没有实现其职能,对应的经济机制和社会机制还没有建立起来,仅政治机制发挥了作用;社会性财政支出的三种机制均发挥了作用,并且其对经济增长的激励轨迹呈正U型。

Based on the panel data of 30 provinces in China from 1997 to 2013, this paper analyses the relationship among fiscal expenditure, economic growth and the rural - urban income inequality using the simultaneous equation approaches, and investigates the economic mechanism, social mechanism and political mechanism of fiscal expenditure. Following con- clusions are reached： economic growth and rural - urban income inequality all can make fiscal expenditure increase, but it deteriorates the income gap between urban and rural area, and does not lead to overall economic growth at the mean- time; As a whole, the harmonious mechanism of fiscal expenditure which incentives on economic growth and social e- quality has not yet been established effectively, the political mechanism of fiscal expenditure is relatively significant From the perspective of the fiscal expenditure structure, the economic expenditure and the service expenditure can nei- ther boost economic growth, nor promote social equity. Meanwhile, the economic mechanism and social mechanism has not yet been established, only the political mechanism has the apparent effect. The social expenditure gives considera- tion to beth efficiency and equity; it has positive effects on economic growth, shaped like a“U” .