县级财政公共支出问题研究

县级财政在我国现行财政体系中起到承上启下的重要作用,在社会主义新农村建设中肩负着重要职责。当前针对县级财政支出状况、财政支出结构和财政支出效益方面存在的问题进行分析,并从界定公共财政支出范围、优化财政支出结构、积极发展县域经济、加快财政预算制度改革等方面提出解决县级财政公共支出问题的途径,是非常重要的。     

数字经济发展对地方政府财政环保支出偏向的影响——基于财政空间的视角

基于2007-2019年中国省级面板数据,采用熵权法测度了数字经济发展水平,运用固定效应模型、门槛效应模型、中介效应模型实证分析了数字经济发展对地方政府财政环保支出偏向的影响,结果显示：数字经济发展可以促进地方政府财政环保支出偏向的提高,但是二者呈边际效用递减的非线性关系,当数字经济发展水平高于0.403时,数字经济发展对地方政府财政环保支出偏向的促进效果会减弱;其促进效果在中西部地区表现得更加强烈;数字经济发展可以通过扩大财政空间来促进地方政府财政环保支出偏向的提高。因此,建议加快推进数字经济发展,通过扩大经济体量来拓宽财政空间;提高数字化应用的深度和广度,支持减污降碳目标的实现;支持数字经济发展的政策既要统筹全局,也要因地制宜。     

中国财政体制安排的激励效应及其财政经济影响(英文)

Following the gradual deepening of China’s decentralization reforms since reform and opening up in 1978, local governments have played an ever more prominent role in the entire vertical structure of government and in nationwide economic and social development. The checks and incentives in China’s fiscal institutional arrangements and their profound influence on the behavior of local governments have furnished academia with an important perspective on China’s economic issues.     

工资集体协商、政府偏向与共同富裕

中国工资集体协商兼具中性和非中性的政府偏向,一定程度上体现了“发展+共享”的共同富裕特征。为刻画政府主导的工资集体协商,本文构建了一个包含政府偏向的最后要价仲裁模型。在此基础上,借助随机优化模型展开相应的数值模拟,论述了政府设定劳动报酬目标占比并通过调整政府偏向加以推动实现的可能性。在经济政策指向上,工资集体协商制度能促使劳资双方工资出价向目标占比值收敛,为政府调节初次分配提供了一种高效的优化途径,因而具有助推共同富裕的政策效应。     

摆脱黑龙江县级财政困境的思考

振兴县级财政要树立市场观念 ,转变用财观念 ,明确县级方向 ,强化管理 ,建立健全县级财政财源建设的项目与资金管理体系。     

中国工业行业创新技术进步偏向的适宜性研究

技术进步的偏向方向和要素禀赋结构的错位会导致生产要素配置的错位,降低生产要素的投入效率,这是出现产能过剩的重要原因,并直接影响着工业结构的调整和竞争力的培育。文章基于超越对数生产函数的方法,选取2006—2016年中国工业行业创新要素的投入产出数据,重点探讨创新技术进步偏向的问题。研究结果表明:中国工业行业创新资本投入的产出弹性呈现下降的趋势,创新人员的产出弹性呈现上升的趋势,创新人员近年来对创新产出的贡献程度逐步增强。在创新技术进步方向的选择上,中国各个工业行业创新技术进步的偏向方向和程度有所差别,并存在部分行业创新技术进步方向的选择与要素禀赋结构相失衡的情况。因此,结合工业行业自身要素禀赋结构选择相适宜的技术进步,对中国工业行业创新驱动结构转型升级至关重要。     

政府消费性支出和生产性支出的就业效应探析

从内生框架下跨期最优化条件来看,政府消费性支出和生产性支出对就业的影响取决于消费者风险规避系数的大小,如果消费者相对风险规避系数大于1,则政府消费性支出结构对均衡劳动供给量的影响为负,政府生产性支出变动对均衡劳动供给量的影响为正;如果风险规避系数小于1,则政府消费性支出变动对均衡劳动供给量的影响为正,政府生产性支出变动对均衡劳动供给量的影响为负;如果风险规避系数等于1,则政府支出的影响呈中性.选取中国政府支出、居民消费以及居民就业量等数据进行实证分析,表明城镇居民就业对政府消费性支出较为敏感,而农村居民就业则受政府生产性支出的影响较大.     

经济增长中的最优税收与公共支出结构(英文)

本文将Barro模型关于内生公共支出的基本特征引入chamley模型,考察了经济增长中的最优税收与公共支出结构问题。利用两阶段逆向归纳法,分别探讨了社会第一优和次优的税收与公共支出结构的一般条件,并通过一个具体例子给出了最优公共支出与税收的显示路径。最后通过数值计算,对中国的最优宏观税负水平进行了估计。     

民族地区县级政府能力建设路径探析

民族地区县级政府能力不足是制约民族地区经济社会发展的重要因素,必须充分认识提升民族地区县级政府能力的极端重要性;要做好县级领导干部的选拔工作,提高领导干部的素质;要统筹城乡发展,制定切合民族地区实际的发展目标;要善于用足、用活、用好少数民族优惠政策,结合独特的自然资源、人文和历史资源选择经济社会发展道路;要密切政府与人民群众的关系,加强县级政府内外的协调和配合.     

技术进步技能偏向视角下的中国劳动力合意结构度量

文章利用技术进步有偏的双层嵌套CES生产函数,应用标准化系统法估计方程参数,测算我国劳动力合意结构.结果显示:(1)技能与非技能劳动比的合意值呈现指数增长且增速快于真实值,表明技能劳动需求缺口不断加大.(2)采用大学学历的劳动力存量指标测算劳动力结构,发现其呈现出逐年优化特征且对经济产出的贡献不断增强,但劳动力结构贡献率始终不足10％.而依据专业技术人员比重衡量劳动力结构,劳动力结构贡献不足1％,综合验证劳动力结构还有待优化.     

A Study of Productive Expenditure Bias in County-level Finance in China

中国县级决策者主要对上级负责 , 追求尽可能高的经济增长率 , 而非居民福利最 大化 , 导致其财政决策偏向生产性支出。基于2067个县(市)2001—2005年财政经济 数据的实证检验,为县级财政生产性支出偏向的存在提供了有力的证据。生产性支出 偏向严重地妨碍公共财政体制的建设和向公共服务型政府的转型。解决这一问题的根 本出路在于逐步增强县级政府满足本地居民需求的激励。

关键词: 财政支出结构 财政支出偏向 县级政府

Being responsible mainly to their superiors, decision-makers at the county level in China pursue the maximum growth rate rather than their residents’ welfare. This leads to a preference for productive expenditure in their fiscal decisions. An empirical test based on 2,067 counties (cities) provides robust evidence for the existence of productive expenditure bias at the county level. Such bias causes a serious impediment to the construction of a system of public finance and the transformation to public service-oriented government in China. An appropriate solution to this problem is to gradually enhance incentives for county- level governments to satisfy the demands of local residents.     

中国社会保障公共支出省际比较研究

在借鉴社会保障制度比较研究的经典理论和模型的基础上,本文依据中国31个省份的年度截面数据对影响各省社会保障公共支出水平的因素进行了统计分析和模型检验。研究结果发现,中国各省级政府的社会保障公共支出水平存在着巨大的差异。政府力量是造成各省社会保障公共支出水平差异的首要因素,其次是单位体制因素,再次是经济发展水平因素。     

Empirical Analysis of Fiscal Soundness and Public Social Expenditure: A Lesson for the Future Direction of the Korean Welfare State

The aim of this paper is to investigate the relations between fiscal soundness and public social expenditure in advanced welfare states so as to reconsider the conventional wisdom that welfare expenditure aggravates national finances. Through this, I propose the clues of building the sustainable Korean welfare state. I focus on the interdependent relationship between fiscal soundness and public social expenditure based on fiscal sociology. Considering this interaction, I form two sets of simultaneous equations models and employ a special statistical method, three‐stage least squares (3SLS). The results regarding the causal relationship between fiscal soundness and public social spending indicate that, if public welfare spending is increased, fiscal health is damaged. However, as many comparative social policy researchers have pointed out, outcomes of welfare states differ from country to country according to the composition of public welfare spending. Specifically, some welfare states with priority given to social services such as vocational training or childcare services have maintained the stability of public finance. By extension, we can say that public social expenditures have a positive influence on fiscal soundness based on the composition of social expenditures. Finally, it is possible to create financially sustainable welfare states.     

北京公共教育支出结构与调整策略分析

本文通过对北京1994年以来公共教育支出结构的系统分析,指出北京公共教育支出结构指标与北京经济发展,以及构建和谐社会的客观要求不完全相称,必须及时进行战略调整,确立公共教育支出的优先领域,并制定相应的调整策略。     

公共财政与中国国民收入的高储蓄倾向(英文)

本文将国有企业从“企业部门”中分离出来,与“政府部门”合并为“公共部门”,其储蓄率称为“公共部门储蓄率”;并将非国有企业与居民合并为“私人部门”,其储蓄率称为“私人部门储蓄率”。据此提出的中国高储蓄率的公共财政假说认为：2000年以来中国储蓄率持续高涨,是由政府的赢利性动机及其对公共财政职能产生的挤出效应推动的,并带来了公共支出的不足。结果,居民和非国有企业不得不增加预防性储蓄。利用我国1996--2006年30个省面板实证检验的结果验证了此假说。     

中国保险市场结构与政府监管的均衡性研究

中国保险市场结构正在经历着从强垄断向弱垄断的市场结构变迁 ,尽管这种变迁还远没有完成 ,但也需要保险监管机构随时调整管制结构 ,以避免可能出现的市场结构与政府管制的失衡———管制错位现象。虽然这种调整有时显得滞后 ,但出于利益的驱动和政府对社会福利的追求 ,中国将最终会实现保险市场结构与政府监管的匹配与均衡。     

Unification of the Urban Minimum Living Standard in China: Using a Consumption Expenditure Percentile Method

ABSTRACT. The Minimum Living Standard Guarantee (MLSG) system in urban China was established in the 1990s. As a national income benefit program, this system has huge regional differences as a result of regional variation in economic development and the methods used to calculate the benefit. This article uses a consumption expenditure percentile method to measure and evaluate the benefit level of the MLSG system. The analysis shows that the consumption expenditure replacement rates in central cities are decreasing, but in prefectural-level cities, by contrast, they are increasing. The regional differences in replacement rates when comparing central cities are considerable and are even larger among cities at a prefecture level. Per-capita consumption expenditure is positively correlated with minimal living standards but negatively correlated with the replacement rate. Such variation in the value and operation of the MLSG system suggests an urgent need to implement a national unified scheme. The article proposes a single approach to calculating Minimum Living Standard benefits using a consumption expenditure replacement rate that would allow for local differences while providing national cohesion.     

Targeting Social Expenditure in New Zealand: An Evaluation of the Current Policy Regime

This paper provides a brief account of how social expenditure in New Zealand has been targeted (i.e. means-tested) since the late nineteenth century, outlines the policy framework at the dawn of the new millennium, and assesses the strengths and weaknesses of the current targeting regime. It is argued that the existing policy settings are open to challenge on a number of counts. In particular, they are complex, inconsistent and relatively intrusive, they impose significant administrative and compliance costs, and they generate considerable incentive problems. Nor has the greater reliance on targeting since the mid-1980s prevented an increase in relative poverty and inequality. Given this situation, the paper outlines some possible reforms.     

Determinants of Social Expenditure in Sri Lanka

The study examines the determinants of social expenditure in Sri Lanka for the period 1970–2010. The data are from a new data set assembled by the authors. The social spending data are collected from the Central Bank of Sri Lanka on education, health, and also on welfare spending. The study explains the determinants of social spending considering the demand‐side and the supply‐side driving forces and finds that inequality issues have been a major concern of social policy in Sri Lanka. Similarly, this study implies the influence of political behavior to satisfy voters as explained by the fiscal illusion theory. The globalization is not significant for social expenditure as commonly assumed in developed countries. Even the consequences of the self‐interested behavior of bureaucrats are not evident in the Sri Lankan welfare sector.     

论我国公共支出中的斯蒂格勒“领导人法则”现象

斯蒂格勒＂领导人法则＂是指中高收入集团是公共支出计划的主要受益者,而低收入者从中收益甚微。国外学者根据不同国家的数据证实或证伪了斯蒂格勒＂领导人法则＂。我国斯蒂格勒＂领导人法则＂现象有三个特征,一是越是接近权力的群体其收入就越高;二是我国公共财政支出的非均等性比较严重,尤其表现为城乡巨大的差距;三是财政支出中,富人受益多于穷人。我国斯蒂格勒＂领导人法则＂现象产生的原因既有经济发展水平方面的,但更主要的原因还是体制和制度上的。因此,我国首先要实现从建设财政向公共财政的转变。其次,要完善我国的公共支出体制和机制。