中国式财政分权的收入分配效应研究——以政府人力资本投资为例  

Study on the Income Effect of Fiscal Decentralization: Take Human Capital for Instance

作　　者：李凡[1] 马万里[2] 

机构地区：[1]济南大学经济学院,山东济南250002 [2]山东大学经济学院,山东济南250100

出　　处：《现代财经（天津财经大学学报）》2013年第7期61-68,共8页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家社科基金项目(10BGL066)

摘　　要：人力资本是影响收入分配的重要因素。政府人力资本投资可以发挥对低收入群体人力资本投资不足的重要补充作用,从而提高劳动要素的人力资本水平和劳动生产率,进而提高劳动者和居民部门的收入水平。由于中国式财政分权特有的激励结构和制度不健全,导致地方政府人力资本支出长期不足,且呈现结构不均等,严重制约了低收入群体人力资本水平,进一步拉大了不同收入群体之间的收入差距,财政分权横向监督机制的缺失无疑成为这种收入差距的强化机制。改革的措施应从事权上划、优化分权激励结构和健全财政分权制度基础与监督制约机制着手,从根本上确保政府支出的公共性和公平性。Human capital is an important factor which affects the income distribution. Govern- ment investment in human capital can play an important complementary role in investment in human capital of low--income groups,and improve the level of human capital and labor productivity of the labor factor and increase the income level of workers and the household sector. However, the unique incentives and unsound institution in Chinese fiscal decentralization made the local governments spend less in human capital which worsened the income distribution. Moreover, the lack of basic in- stitutions and supervision mechanism made the income gap worse. So, the improving measures should be considered from the above--mentioned three aspects in order to make the public spending public and fair.

关 键 词：财政分权 人力资本投资 收入分配 

分 类 号：F812.4[经济管理—财政学]