我国财政转移性支出的结构分析及其聂城乡居民收入分配差异的影响

The Structure Analysis of China＇s Financial Transfer Expenditure and Its Influence on the Income Distribution of Urban and Rural Residents

本文首先对我国转移性支出的规模和结构进行了分析。然后针对转移性支出结构对我国城乡居民收入分配差距进行了影响性实证分析。得出了以下结论：我国转移性支出无论是从规模上还是从结构上而言，都亟需得到发展改善；社会保障支出的增加可以缩小城乡居民收入分配差距，但作用并不十分明显；财政补贴支出对我国城乡居民收入分配差距的影响较大，但由于我国政策性补贴支出投入力度的不断减小，其作用力被削弱。

This paper first analyzes the scale and structure of China＇s transfer expenditure, and then analyzes the impact of the transfer expenditure structure on the income distribution gap between urban and rural residents in China. It is necessary to improve the development of social security expenditure, which can reduce the income distribution gap between urban and rural residents, but the effect is not obvious; the financial situation is not obvious. The effect of subsidy expenditure on the income distribution gap between urban and rural residents is bigger. However, due to the decrease of policy subsidy expenditure in our country, the force is weakened.