民生财政支出影响幸福感的传导路径及效应——基于微观数据的中介效应检验  

The Conduction Path and Effect of People’s Livelihood Financial Expenditure on Happiness——Test of Mediating Effect Based on Micro Data

作　　者：杨志安[1] 王佳莹 YANG Zhi-an;WANG Jia-ying(School of Economics,Liaoning University,Shenyang 110036,China)

机构地区：[1]辽宁大学经济学院,辽宁沈阳110036

出　　处：《税务与经济》2020年第6期27-34,共8页Taxation and Economy

基　　金：教育部哲学社会科学研究重大课题攻关项目“对政府全口径预算与决算的审查监督研究”(项目编号:13JZD021)。

摘　　要：民生财政支出能显著影响机会平等感、社会安定感和社会信任感,从影响程度上看,民生财政支出对机会平等感的影响最大,对社会信任感的影响最小,对社会安定感的影响居中。而机会平等感、社会安定感和社会信任感均能显著影响幸福感,它们在民生财政支出对幸福感的影响中起着不完全的中介作用:机会平等感在民生财政支出影响幸福感中起的中介作用最强,其次是社会安定感,影响最弱的是社会信任感。因此,我国既可以通过适度提高民生财政支出规模,增加人们的可支配收入,进而提高人们的幸福感;也可以通过优化民生财政支出结构和促进机会平等建设来提高人们的社会信任感和社会安定感,从而促进人们幸福感的提高。People’s livelihood financial expenditure significantly affects the sense of opportunity equality,social stability and social trust.However,from the perspective of degree,people’s livelihood financial expenditure has the strongest effect on improving the sense of opportunity equality,followed by the role of social stability,and the weakest effect on social trust.However,the sense of opportunity equality,social stability and social trust significantly affect well-being,and their effects on well-being are weakened in turn.From the perspective of effect size,the sense of opportunity equality,social stability and social trust play an incomplete mediating role in the impact of people’s livelihood financial expenditure on happiness.The mediating effect of equal opportunity on people’s livelihood financial expenditure on happiness is the strongest,followed by social stability,and the weakest is social trust.The government can improve people’s well-being by appropriately increasing the scale of people’s livelihood financial expenditure and increasing people’s disposable income.It can also improve people’s sense of social trust and social stability by optimizing the structure of people’s livelihood financial expenditure to promote the construction of equal opportunities.

关 键 词：民生财政支出 幸福感 机会平等感 社会安定感 社会信任感 

分 类 号：F812.45[经济管理—财政学]