高质量就业与财政政策激励效应——基于2010-2019全国面板数据的实证检验  

High-Quality Employment and The Effect of Fiscal Policy Incentives——Analysis Based on 2010-2019 National Panel Data

作　　者：孙慧玲[1] 金向鑫[1] 李万涛 SUN Hui-ling;JIN Xiang-xin;LI Wan-tao(School of Finance and Public Management,Harbin University of Commerce,Harbin 150028,China;Teaching Experimental Equipment Management Center,Harbin University of Commerce, Harbin 150028,China)

机构地区：[1]哈尔滨商业大学财政与公共管理学院,哈尔滨150028 [2]哈尔滨商业大学教学实验设备管理中心,哈尔滨150028

出　　处：《商业研究》2022年第1期85-94,共10页Commercial Research

基　　金：国家社会科学基金项目,项目编号:17BJY177;黑龙江省重点智库项目,项目编号:hazk201708。

摘　　要：中国经济进入新常态以来经济下行压力凸显,为实现高质量就业政府需要在宏观政策层面积极推进,完善就业政策。基于2010-2019年全国面板数据,本文实证检验财政收支与提升就业质量的关系。结果表明:大部分地区总体就业质量水平不高;但通过财政激励政策影响就业环境、劳动报酬、社会保护和劳动关系等中间变量,可以促进实现高质量就业;在高质量就业影响因素中,企业所得税和科技支出有显著的正向激励效应,个人所得税、增值税、行政事业性收费、教育和社保等支出有正向激励效应,行政管理支出具有有限的负影响力。进一步省域财政收支分析表明,虽然高质量就业和财政收支指数受到自身冲击的影响较大,但高质量就业和财政收支之间具有长期稳定的相互影响关系。Since China′s economy has entered a new normal,the downward pressure on the economy has become prominent.In order to achieve high-quality employment,the government needs to actively promote at the macro-policy level and improve employment policies.Based on the relevant national panel data from 2010 to 2019,this paper empirically tests the relationship between fiscal revenue and expenditure and improving employment quality.The results show that:the overall employment quality level in most regions is not high;affecting intermediate variables such as employment environment,status and ability,labor remuneration,social protection and labor relations through financial incentive policies,is an effective means to achieve high-quality employment;Among the factors influencing high-quality employment,corporate income tax and science and technology expenditure have a significant positive incentive effect,personal income tax,value-added tax,administrative fees,education and social security expenditures have a positive incentive effect,and administrative management expenditure has a limited negative impact.Further analysis of provincial fiscal revenue and expenditure shows that,although the high-quality employment and fiscal revenue and expenditure indices are greatly affected by their own shocks,there is a long-term and stable interaction between high-quality employment and fiscal revenue and expenditure.

关 键 词：高质量就业 财政政策 财政补贴 税收优惠 

分 类 号：F240[经济管理—劳动经济]