财政分权、地方政府支出偏好与居民幸福感——基于分税制后的中国经验证据  

Fiscal Decentralization , Local Government Spending Preference and Residents′Subjective Well-being : The Data after the Tax Reform

作　　者：鲁元平[1] 杨灿明[1] 

机构地区：[1]中南财经政法大学财政税务学院/中国收入分配研究中心,湖北武汉430073

出　　处：《中南财经政法大学学报》2013年第4期3-12,20,共11页Journal of Zhongnan University of Economics and Law

基　　金：教育部人文社科基金资助项目"社会转型期‘收入-幸福’悖论的作用机制研究"(13YJC790102);中央高校基本科研业务费专项资金资助项目"城乡一体化进程中的农村公共支出结构优化研究:基于主观幸福感方法"(31541310904)

摘　　要：本文利用CGSS2006年的数据,考察财政分权、政府支出偏好对居民主观幸福感的影响,研究发现:财政分权对我国居民的主观幸福感产生了显著的负面影响,不过它对居民主观幸福感的影响在某种程度上取决于亲贫式支出的大小;财政分权对中低收入者和农村居民幸福感的影响显著为负,但是对高收入者以及城镇居民幸福感的影响在统计意义上并非显著异于零;财政分权对中西部、欠发达地区以及非民族地区居民的幸福感有显著的负面影响,对东部、发达地区的影响不显著,对民族地区的影响为正。We use CGSS2006data to analysis the impact of fiscal decentralization and government spending preferences on Chinese residentssubjective well-being,and concluded that :(1) fiscal decentralization has a significant negative impact on the happiness of residents,but it depends on the size of the pro-poor spending partly;(2) the impacts of fiscal decentralization on different income levels,urban and rural residents are different obviously.The impact on the low-income and rural residentshappiness is significantly negative,but the impact on high-income individuals and urban residentshappiness is not significant;(3) the impact of fiscal decentralization on happiness is significant negative in the Midwest and less developed areas,but it is not significant in the eastern developed regions,and it is significant positive in minority areas.

关 键 词：财政分权 政府支出偏好 主观幸福感 亲贫式支出 政府支出结构 

分 类 号：F812.2[经济管理—财政学]