政府效率与要素市场配置效率——基于财政收支效率视角

Government Efficiency and Factor Market Allocation Efficiency——From the Perspective of Fiscal Revenue and Expenditure

文章摒弃传统思考逻辑,提出政府财政收支对于要素配置效率提升十分有效。首先,政府根据要素市场非效率的结构状况,调整商品税、资本税等税率,实现了税收结构的动态优化,降低了要素报酬负担,既提高了要素配置效率,又保证各阶段政府财政的稳定性,提高了政府税收收入的效率;其次,要素市场的技术非效率和配置非效率共同决定了政府支出的技术偏向,有的放矢的调整政府支出,有效的缓解要素市场错配,提高了政府支出效率;最后,尽管财政收支对要素配置效率提升十分有效,但是政府对市场失灵存在一个包容性发展边界。因此,政府优先尊重市场自调节机制,一旦超出该临界点,政府将由被动补充地位转为主动配置地位。研究的结论为我国构建和完善财政收支结构,提高财政政策效率提供了政策启示。

Abstracts: This paper abandons the traditional logic of thinking and proposes that fiscal revenue and expenditure of govern. ment is very effective to improve the efficiency of factor allocation. Firstly,the government,based on the inefficient structure of factor market,adjusts the rates of commodity tax and capital tax,realizes the dynamic optimization of tax structure and reduces the burden of factor compensation,which both improves the efficiency of factor allocation,and guarantees the stability of gov. ernment finance at all stages and improves the efficiency of government tax revenue. Secondly,technical inefficiency and allo. cation inefficiency of factor market jointly determine the technical deviation of government expenditure. Targeted adjustment of government expenditure can effectively alleviate the mismatch of factor market and improve the efficiency of government ex. penditure. Finally,although fiscal revenue and expenditure is very effective to improve the efficiency of factor allocation,the government has an inclusive development boundary for market failure. Therefore,the government should give priority to the market self-regulation mechanism. Once the critical point is exceeded,the government should shift from passive supplemental status to active allocation status. The conclusions of this paper provide a policy inspiration for China to construct and improve the fiscal revenue and expenditure structure,and to improve the efficiency of fiscal policy.