地级市财政性社会支出的不均等及其分解--基于回归方程的不均等分解  

Study on Unequal Fiscal Social Spending of Local Government in China——Inequality Decomposition Based on Regression

作　　者：孟天广[1] 孔令英[2] 顾昕[1] 

机构地区：[1]北京大学政府管理学院,博士研究生北京100871 [2]石河子大学经济与管理学院,副教授经济学博士石河子832003

出　　处：《中国行政管理》2013年第1期111-116,共6页Chinese Public Administration

基　　金：中国国家留学基金委“建设高水平大学公派研究生项目”;哈佛大学费正清中心的支持

摘　　要：作为政府提供基本公共服务的基础资源,财政性社会支出的均等化是公共服务均等化的前提。基于2007和2008年地级市数据,本文发现地级市间人均财政性社会支出很不均等,基尼系数为0.336和0.313。计量分析表明,人均财政支出、财政依赖度、城镇化、国有就业比重与人均财政性社会支出正相关。回归方程的不均等分解发现:人均财政支出、城镇化等结构性因素是不均等的促增因素;2007年地区差异是促增因素,而2008年随着中部"福利赶超"而转为促减因素;财政依赖度发挥了首要但有限的均等化效应;国有就业比重在2007促减因素,2008年几乎不发挥影响。研究的政策意涵是中央政府应将体制性改革置于优先位置,而短期内改革财政转移制度、加强财政横向公平有助于促进财政性社会支出的均等化。Fiscal social spending is the basic resource for providing basic public services, it is necessary to achieve equalization a- mong local governments. Based on 2007 and 2008 prefecture city data, this paper found there is unequal distribution on fiscal social spending per capita among prefecture cities, and their Gini coefficient as high as 0. 336 and 0. 313. Empiri- cal analysis？ shows that fiscal expenditure per capita, fiscal dependence, urbanization, the proportion of state sector employment are positively associated with fiscal social spending per capita. After decomposing inequality based on re- gression equation, the structural factors, such as fiscal expenditure per capita and urbanization, promote inequality significantly~ regional difference shows an inequality promoting effect in 2007, but reducing effect in 2008~ fiscal de- pendence has a limited reducing effect on inequality the proportion of state sector employment shows reducing effect in2007, but no effect in 2008. Therefore government should give priority to conduct structural institutions reform,and meanwhile, reforming fiscal transfer system and strengthening fiscal horizontal equity also can promote equalization in short-- term.

关 键 词：公共财政 社会支出 不均等 回归方程分解 

分 类 号：F812.45[经济管理—财政学] F224