地方财政支出结构对城乡收入差距的影响效应——基于经济发展水平高低的分组比较

The Impact of Local Fiscal Expenditure Structure on the Urban-Rural Income Gap:A Grouping Comparison Based on Level of Economic Development

基于2007—2015年31个省、市、自治区的面板数据,将地方政府财政支出细分为保障性财政支出和投资性财政支出,实证分析两种地方政府财政支出对我国城乡收入差距的影响效应,结果表明:整体来看,增加保障性财政支出会缩小城乡收入差距,增加投资性财政支出会拉大城乡收入差距。保障性财政支出对城乡收入差距的影响随着地区经济发展水平的高低而异,在经济发展水平较高的地区,保障性财政支出更有助于城乡收入差距的缩小;此外,投资性财政支出对城乡收入差距的影响随着地区经济发展水平的高低而异,经济发展水平较高的地区,投资性财政支出更具有普惠性与共享性。因此,中央和地方政府不仅要适当提高两类财政支出向经济发展落后地区倾斜,还要保证两类财政支出的城乡分配均衡,扭转地方财政支出的城市倾向。

This article based on the provincial panel data during 2007-2015,divides the fiscal expenditure structure into security fiscal expenditure and investment fiscal expenditure,and analyzes the influence of local government fiscal expenditure structure on the urban-rural income gap.The results showed that：overall,improving the level of security fiscal expenditure is conducive to narrowing the urban-rural income gap,but improving the level of investment expenditure will widen the urban-rural income gap.The effect of security fiscal expenditure on urban-rural income gap depending on the level of economic development.In the areas with high level of economic development,the role of security fiscal expenditure in narrowing the urban-rural income gap is obvious.Also,the effect of investment fiscal expenditure on urban-rural income gap depending on the level of economic development.In the areas with high level of economic development,the role of investment fiscal expenditure in narrowing the urban-rural income gap is obvious.Therefore,the central and local governments should not only appropriately raise the two types of fiscal expenditure to the backward areas of economic development,but also ensure the the two types of fiscal expenditure balanced distribution in urban and rural areas,and reverse the urban tendency of local fiscal expenditure.