财政支出效率提升了居民主观幸福感吗?——基于财政支出结构优化和相对剥夺感的视角  

Does the Efficiency of Fiscal Expenditure Improve the Subjective Well-being of Residents?Based on the Optimization of Fiscal Expenditure Structure and Relative Sense of Deprivation

作　　者：梅霞 杨柠泽 MEI Xia;YANG Ning-ze(School of Economics and Management,Zhejiang Sci-Tech University,Hangzhou 310018,China)

机构地区：[1]浙江理工大学经济管理学院,杭州310018

出　　处：《云南财经大学学报》2023年第5期97-110,共14页Journal of Yunnan University of Finance and Economics

基　　金：教育部人文社会科学研究青年基金项目“数字素养视角下新生代农民工高质量就业的测度及影响机制研究”(22YJC790153);浙江理工大学科研启动项目“我国体育发展财政支出研究”(20092228-Y);浙江省教育厅一般科研项目“财政科技支出促进制造业数字化转型的空间效应及突破路径研究”(21096102F)。

摘　　要：公民对主观幸福感的追求是社会进步的重要体现,也是政府治理的主要价值追求。从财政支出效率视角对中国的伊斯特林悖论进行解释。基于CGSS数据和省级宏观数据,运用Oprobit模型实证探究政府财政支出效率对居民主观幸福感的影响。研究发现,提高财政支出效率有助于增进居民主观幸福感;财政支出效率对居民主观幸福感的影响受到收入水平、经济发展水平和性别影响;与其他群体相比,低收入、东部地区和女性群体在财政支出效率提升的过程中拥有更高的幸福感。机制分析发现,财政支出效率还会缓解居民基本公共服务相对剥夺感和优化财政支出结构,进而增进居民主观幸福感。据此,提出加强财政支出预算绩效管理进而提升居民主观幸福感的政策建议。Citizens’pursuit of subjective well-being is an important manifestation of social progress as well as the main value pursuit of government governance.This paper explains the Easterlin Paradox in China from the perspective of fiscal expenditure efficiency.Based on the China General Social Survey(CGSS)data and provincial macro data,the paper uses Oprobit model to empirically examine the impact of government fiscal expenditure efficiency on residents’subjective well-being.The study finds that the improvement of fiscal expenditure efficiency can help to improve residents’subjective well-being;the impact of fiscal expenditure efficiency on residents’subjective well-being is affected by income level,economic development level and gender.Compared with other groups,groups with low income,groups in eastern China and females have higher sense of well-being with the improvement of fiscal expenditure efficiency.The mechanism shows that fiscal expenditure efficiency will also improve residents’subjective well-being by alleviating residents’sense of relative deprivation of basic public services and optimizing the structure of fiscal expenditure.Based on the conclusions,policy suggestions are proposed on enhancing the performance management of fiscal expenditure budget,so as to improve the subjective well-being of residents.

关 键 词：财政支出效率 相对剥夺感 财政支出结构 主观幸福感 

分 类 号：F812.45[经济管理—财政学]