地方财力横向差异对社会保障支出均等化的影响  

The Influence of Horizontal Differences of Local Financial Resources on the Equalization of Social Security Expenditure

作　　者：任斌 林义[2] REN Bin;LIN Yi(Sichuan Normal University,Chengdu 610066;Southwest University of Finance and Economics,Chengdu 611130,China)

机构地区：[1]四川师范大学全球治理与区域国别研究院,四川成都610066 [2]西南财经大学老龄化与社会保障研究中心,四川成都611130

出　　处：《江西财经大学学报》2024年第1期69-82,共14页Journal of Jiangxi University of Finance and Economics

基　　金：国家社会科学基金重大项目“基于系统观念的多层次社会保障制度创新与政策协同研究”(23ZDA099)。

摘　　要：优化各级政府对社会保障支出是促进基本公共服务均等化的重要任务,而合理划分支出责任又必须以政府财力为前提。基于25个省份和243个地级市的数据,采用关系数据分析范式实证研究了地方财力横向差异对社会保障支出均等化的影响。研究发现:第一,无论是省级还是地级市层面,财力横向差异对社会保障支出均等化都起着抑制效应,并且在地级市层面更强。第二,这种效应在省级层面表现为中部、西部、东部依次增强;相反,在地级市层面则表现为东部、西部和中部依次增强。第三,无论是省级还是地级市层面,政府财政支出结构和中央对社会保障监管都是财力横向差异影响社会保障支出均等化的重要中介机制因素。据此,为了促进我国社会保障支出均等化,国家要加强地方财力横向关系的调整,优化均等化顶层制度设计的“层次性”,完善中央转移支付机制。Optimizing social security expenditure s by governments at all levels is an important task in promoting the equalization of basic public services,and the reasonable allocation of expenditure responsibilities must be based on the government financial resources.Based on the data of 25 provinces and 243 prefecture-level cities,this paper adopts the relational data analysis paradigm to conduct an empirical study of the impact of the horizontal differences in local financial resources on the equalization of social security expenditures.The findings show that,firstly,the horizontal difference of financial resources has an inhibitory effect on the equalization of social security expenditure at both provincial and prefecture-level cities,and it is stronger at the prefecture-level city level.Secondly,at the provincial level,this effect is manifested at the provincial level as an increasing trend in the central,western,and eastern regions;on the contrary,at the level of prefecture level cities,it shows an increasing trend in the eastern,western,and central regions.Thirdly,whether at the provincial level or prefecture level,the structure of government fiscal expenditure and the central government supervision of social security are important intermediary factors that affect the equalization of social security expenditures due to horizontal differences in financial resources.Based on this,to promote the equalization of social security expenditure in China,the state needs to strengthen the horizontal adjustment of local financial resources and optimize the "hierarchical" design of the equalization top-level system,as well as improve the central transfer payment mechanism.

关 键 词：社会保障支出 均等化 地方政府财力 财政分权 

分 类 号：F062.6[经济管理—政治经济学]