促进农村人力资本积累的财税政策研究  

Study on Fiscal and Taxation Policies to promote the accumulation of Rural Human Capital

作　　者：潘光曦 孙欣然 Pan guangxi;Sun Xinran

机构地区：[1]山东科技大学财经学院 [2]中国政法大学商学院

出　　处：《当代农村财经》2022年第2期38-43,共6页Contemporary Rural Finance and Economics

基　　金：国家社科基金青年项目(20CZZ026)“社会组织嵌入社区养老服务的行动逻辑与精准供给研究”;山东科技大学2021年教育教学研究“群星计划”项目(QX2021M71)。

摘　　要：知识经济时代,人力资本决定着一个国家科技发展水平,同时,人力资本积累是影响经济发展至关重要的因素。现阶段,我国农村自然劳动力资源相对丰富,但人力资本相对匮乏,致使农村经济发展受到限制,将自然劳动力转化为人力资本成为提振农村经济的重要着力点。财税政策作为宏观经济调控的重要工具,在促进人力资本积累方面起着主要作用。本文通过分析我国农村人力资本积累的制约因素,认为我国在促进农村人力资本积累方面的财税政策仍有改进空间,建议调动农村教育积极性,加强职业培训,引进人才,改善医疗卫生,以促进农村人力资本积累。In the era of Knowledge Economy,human capital determines the level of scientific and technological de-velopment of a country.At the same time,the accumulation of human capital is a crucial factor affecting economic de-velopment.At the present stage,China’s rural natural labor resources are relatively rich,but human capital is rela-tively scarce,which limits the development of rural economy.Transforming Natural Labor into human capital has be-come an important focus to boost rural economy.As an important tool of macroeconomic regulation and control,fiscal policy plays an important role in promoting the accumulation of human capital.Based on the analysis of the restrictive factors of human capital accumulation in rural areas,this paper holds that there is still room for improvement in Chi-na’s fiscal and taxation policies in promoting human capital accumulation in rural areas,and suggests mobilizing the enthusiasm of rural education,strengthening vocational training,and introducing talents,improving health care to pro-mote the accumulation of rural human capital.

关 键 词：农村 人力资本 人力资本积累 财税政策 

分 类 号：F323.6[经济管理—产业经济] F812.42