国有资本经营预算民生支出的优度检验——基于适度普惠型社会福利视角  

Proper Proportion Test on Livelihood Expendituresof State-owned Capital Management Budget

作　　者：李丽琴[1] 陈少晖[2] 

机构地区：[1]福建江夏学院,福建福州350108 [2]福建师范大学经济学院,福建福州350117

出　　处：《福建师范大学学报（哲学社会科学版）》2015年第2期31-37,167,共7页Journal of Fujian Normal University:Philosophy and Social Sciences Edition

基　　金：2014年度国家社科基金重点项目<国企红利征缴比例倍增目标下的国资预算支出民生化研究>(编号14AGL007);2013年度教育部人文社科项目<民生财政导向下的国有资本经营预算支出结构与绩效评价研究>(编号13YJA630007);2013年国家社科基金青年项目<公共资源收益合理共享视角下的国有企业红利分配研究>(编号13CGL024)阶段性成果

摘　　要：随着近年来国有资本经营预算制度的渐趋完善,我国国有资本收益的收缴范围和比例都在不断增大,其预算支出的流向问题也成为各方关注的焦点。对于国有资本经营预算支出应当向民生领域倾斜,各界已经基本达成共识,但倾斜的幅度有多大,或者其民生支出比例应该保持怎样的优度,则是尚未解决的关键问题。从适度普惠型社会福利视角出发,对现有我国国有资本经营预算的民生支出优度进行实证检验,结果表明,现行国有资本经营预算民生支出在社会保障发展系数CSS提高的贡献度十分有限,因此,在下一步的政策执行过程中,应当从完善立法和强化监管两个方面切实保障国资预算支出流向的民生化。In recent years,with the improvement of the budget system for managing state capital,the confiscated scope and scale of state-owned capital gains are increasing,and the expenditure structure has become the focus of attention. All walks of life reach an agreement on that state-owned capital gains should leans to people's livelihood problem,but how well or their proportions should keep what is the key to the problem.This article checks the proper proportion which our country state-owned capital gains spends on the people's livelihood from the perspective of an appropriate universal-type social welfare system. From the results,the operation budget spending on improving of the and social security development coefficient on the role of very weak,did not play a proper role. Judging from the results,the expenditure of state-owned capital gains on people's livelihood did not play a proper role. It plays very weak functions on improving the level and the development coefficient of social security.

关 键 词：国资预算 民生支出 优度检验 社会福利 

分 类 号：F124.7[经济管理—世界经济]