我国农村居民收入分配福利动态趋势与财政调控绩效分析  

Analysis on the Dynamic Trend and Financial regulation performance of Income Distribution Welfare of Rural Residents in China

作　　者：赵桂芝[1] 寇铁军[2] ZHAO Gui-zhi;Kou tie-jun(School of Economy,Liaoning University,Shenyang 110036,China;School of Finance&Taxation,Dongbei University of Finance&Economics,Dalian 116025,China)

机构地区：[1]辽宁大学经济学院,沈阳110036 [2]东北财经大学财政税务学院,辽宁大连116025

出　　处：《安徽师范大学学报（社会科学版）》2018年第6期133-140,共8页Journal of Anhui Normal University(Hum.&Soc.Sci.)

基　　金：国家社会科学基金重大项目(17ZDA060);辽宁省社会科学规划项目(L18BGL030);教育部人文社会科学规划项目(17YJAGJW001)

摘　　要：按福利标准,比较和测度了我国农村居民收入分配的福利和趋势;对财政转移支付调节农村居民福利的绩效进行了测度与评估。研究表明在广义洛伦兹福利基准下,农村居民收入分配福利变化呈现逐年改进的趋势;进一步发现,财政转移支付存在福利的规模效应和结构效应,虽然部分年份结构效应为负,但综合效应为正;依据测度结果,改革目标应以福利改善为宗旨,精准定位财政转移支付制度的调节对象,增强结构效应,使财政资金产生事半功倍的效果。According to the standard of welfare,give the ordinal comparison and arrangement and the measurement of the trend of the rural residents welfare distribution in our country.Moreover,measure and evaluate the regulatory performance of the fiscal transfer payment system on rural residents’benefits.The result is that under the generalized Lorentzian welfare standard,the trend of income distribution welfare of rural residents is improving year by year.Further studies show that the fiscal transfer payment system has an improving effect on the income distribution welfare of rural residents,but there are varying degrees of improvement in each year.Fiscal transfer payment has scale effect and structure of welfare.The comprehensive effect is positive although partial year structure effect is negative.It is argued that the goal of the reform of income distribution system for rural residents should be based on the improvement of residents’welfare,and adjust the target of the financial transfer payment system precisely,and then make a multiplier effect on the use of fiscal funds.

关 键 词：农村居民 收入分配福利 财政调节绩效 

分 类 号：F719.9[经济管理—产业经济] F224