城乡各阶层公共支出受益归宿之测度与政策建议  

The Benefit Incidence Analysis of Public Expenditure

作　　者：刘国风[1] 杨玉英[1] 

机构地区：[1]天津财经大学理工学院,天津300222

出　　处：《财经理论与实践》2012年第1期83-86,共4页The Theory and Practice of Finance and Economics

基　　金：2010年度国家社会科学基金项目(10BTJ011)

摘　　要：运用马泰尔边际效用函数测度我国的公共支出在城乡各个收入阶层中的分配是否平等。结果表明:我国城乡各个收入阶层的公共支出受益是有差异的,高收入阶层受益大于低收入阶层,且城镇居民高于农村。为促进社会公平,政府应该采取有效措施尽快改变这一状况。The allocation of public expenditure has been analyzed by using Maital utility function.The results show that the benefit incidences of public expenditure are different among different areas,namely,high income classes have gained more benefits than the low income classes,and urban residents have gained more benefits than rural residents.It is necessary for state government to make some policies to promote fairness.

关 键 词：公共支出 受益归宿 收入阶层 效用函数 

分 类 号：F812.45[经济管理—财政学]