多维剥夺如何影响未来人力资本形成——基于公共财政的视角  

How Does Multidimensional Deprivation Affect the Formation of Future Human Capital:An Analysis from the Perspective of Public Finance

作　　者：宋颜群 解垩[2] 胡浩然 SONG Yanqun;XIE E;HU Haoran(Shandong University of Finance and Economics,250014;Shandong University,250100)

机构地区：[1]山东财经大学财政税务学院,250014 [2]山东大学经济学院,250100

出　　处：《财贸经济》2022年第3期19-33,共15页Finance & Trade Economics

基　　金：国家社会科学基金重大项目“解决相对贫困的扶志扶智长效机制研究”(20&ZD169);国家自然科学基金面上项目“相对贫困的财税治理研究”(72073081);山东省自然科学青年基金项目“加工贸易转移对中国区域经济效应的影响研究”(ZR2021QG011)。

摘　　要：学业成绩是衡量个体未来人力资本形成的关键指标,人力资本积累有助于经济增长和社会发展。而且个体所处的生活环境是影响其主观态度及经济结果(包括学业成绩)的重要因素,而公共财政支出有助于改善生活、学习环境。鉴于此,本文从公共财政视角分析多维剥夺环境如何影响未来人力资本形成。本文构建多维剥夺影响学业成绩的理论模型,理论推导表明,多维剥夺与学业成绩之间呈现非线性相关关系,多维剥夺对学业成绩产生直接影响,并通过生活志向对其产生间接影响。实证结果显示:(1)多维剥夺与学业成绩之间呈现“倒U型”特征,当多维剥夺程度高于某一临界值时,其对学业成绩的影响显著为负;(2)异质性检验发现,多维剥夺对不同性别、年龄以及区域的个体影响不同,对非重点学校且多维剥夺程度严重家庭子女、经济条件较差家庭子女的负向影响更大;(3)中介检验发现,多维剥夺通过期望受教育程度(精神志向)和学习时间(行动志向)影响学业成绩;(4)福利依赖和邻里效应均可解释多维剥夺为何负向影响个体生活志向。本文结论表明,公共财政应当重点支持乡村教育发展,改善个体生活教育环境,提升学生学业成绩,增强其未来人力资本形成和积累,最终促进社会经济平衡充分发展。Academic achievement is a key index to measure the individual’s future human capital.Human capital accumulation is conducive to economic growth and social development.The living environment of individuals is an important factor affecting their subjective attitude and economic results(including academic achievement),and public expenditure can improve their living and learning environment.In view of this,this paper analyzes how multidimensional deprivation affects the formation of future human capital from the perspective of public finance.We construct a theoretical model of the impact of multidimensional deprivation on academic performance,and the theoretical results reveal non-linear correlation between the two.In addition to direct impact,multidimensional deprivation also affects academic performance indirectly by affecting life ambition.The empirical results are as below.(1) There is an inverted U-shape between multidimensional deprivation and academic performance.When multidimensional deprivation exceeds a certain critical value,it has a significant negative impact on academic performance.(2) Heterogeneity tests show that multidimensional deprivation has different effects on individuals of different genders,ages and regions,and has greater negative effects on children from non-key schools and families facing severe multidimensional deprivation and children from poorer families.(3) The mediation tests find that multidimensional deprivation affects academic performance by affecting the individual’s education expectation(mental ambition) and learning time(behavioral ambition).(4) Both welfare dependency and neighborhood effect can explain why multidimensional deprivation will negatively affect individuals’ life ambition.The conclusion of this paper indicates that public finance should focus on supporting the development of rural education,improve the learning and living environment for individuals,improve students’ academic performance,enhance their future human capital,and ultimately promote the balanced

关 键 词：多维剥夺 未来人力资本 学业成绩 生活志向 公共财政 

分 类 号：F812.4[经济管理—财政学]