经济增长、收入分配与财政政策工具选择  

Economic growth, income distribution and the choice of fiscal policy tools

作　　者：何宇杰[1] 朱斌[2] 

机构地区：[1]厦门大学国际学院,福建厦门360005 [2]福建省财政厅,福建福州350003

出　　处：《福建金融管理干部学院学报》2015年第3期57-64,共8页Journal of Fujian Institute of Financial Administrators

摘　　要：为下一步收入分配制度、财税制度等经济制度改革提供政策参考，本文立足于相关理论研究成果，利用我国1985—2014年宏观经济数据，通过建立计量经济模型，对经济增长、收入分配、税收负担、税制结构、民生财政支出五者间的数量影响关系进行实证解析，结果发现：长期内，我国经济增长与收入分配不公平程度之间为正向的经济规律关系；民生财政支出、税制结构调整对经济增长存在弱抑制作用，对抑制收入分配不公却难以取得理论预期效果；短期内，经济增长、收入分配对自身的滞后期影响冲击较为显著；民生财政支出、税收负担对经济增长存在弱的负向冲击影响；除税收负担外，其余变量不同程度对收入分配不公产生负向冲击效应；各财政政策工具间存在一定程度的交互影响关系。To provide policy reference for the reform of income distribution system and fiscal and taxation system in the next step, based on the relevant theoretical research, this paper establishes econometric model to analyze empirically the mathematical relationship of the economic growth, income distribution, tax burden, tax structure, and fiscal expenditure for people, and it finds that in the long-term, it＇s positive relationship between economic growth of China and income distribution, while fiscal expenditure for people and adjustment of tax structure have negative influences on economic growth slightly but no negative impact on income distribution as the theory assumes. In the short term, economic growth and income distribution are both significantly influenced by themselves in the lag period, while fiscal expenditure for people and tax burden function negatively on economic growth slightly, and except for tax burden, all the others have different levels of negative impact on income distribution and in the mean time, fiscal policy instruments have a certain degree of interaction impact between each other.

关 键 词：经济增长 收入分配 财政政策工具 

分 类 号：F327[经济管理—产业经济]