我国地方财政支出结构与经济增长的政治经济学分析  

An Political Economy Analysis of Local Fiscal Expenditure Structure and Economic Growth in China

作　　者：赵峰[1,2] 谭璇 周慧珍 Zhao Feng;Tan Xuan;Zhou Huizhen

机构地区：[1]中国人民大学经济学院,北京100872 [2]中国人民大学全国中国特色社会主义政治经济学研究中心,北京100872 [3]武汉大学马克思主义学院,湖北武汉430072

出　　处：《复印报刊资料（财政与税务）》2023年第1期49-60,共12页

基　　金：中国人民大学科学研究基金项目“中国经济学研究”(项目号:21XNLCO1)的阶段性成果。

摘　　要：围绕价值生产和资本积累,财政支出可以通过两方面作用于社会再生产的生产过程:一是提供公共的物质生产条件,二是为劳动力再生产提供商品和服务。在此基础上,马克思主义学者奥康纳将财政支出划分为社会投资、社会消费和社会费用,其中,社会投资和社会消费能够形成社会的不变资本和可变资本,有助于提升劳动生产率并降低生产成本,同时,三类财政支出都可以形成商品需求,从而减缓利润率下降的压力并提升社会的投资意愿,实现社会再生产的内涵式和外延式扩张。结合我国31个省级行政区2007-2020年财政支出结构的特征和变化来看,由于各类财政支出可以通过多个渠道作用于经济的供给侧和需求侧,因而三类财政支出的协同增长能够更加有效地满足地区经济发展所需要的各项条件。In terms of value production and capital accumulation,fiscal expenditure influences the production process of social reproduction in two ways:one is to provide public material production conditions,and the other is to provide goods and services for labor reproduction.On this basis,O'Connor,a Marxist scholar,divides fiscal expendi-ture into social investment,social consumption and social expenses.In specific,social investment and social consump-tion can form social constant capital and variable capital,which helps to improve labor productivity and reduce produc-tion costs.At the same time,the three types of fiscal expenditure can form commodity demand,thereby slowing down the pressure of declining profit margins and increasing people's willingness to invest,and realizing the connotative and denotative expansion of social reproduction.Considering the characteristics of and changes in the fiscal expenditure structure of 31 provincial-level administrative regions in China from 2007 to 2020,since various types of fiscal ex-penditure can influence the supply side and the demand side of the economy through multiple channels,the coordina-ted growth of the three types of fiscal expenditure can more effectively meet the conditions required for regional econom-ic development.

关 键 词：地方财政支出结构 经济增长 社会再生产 

分 类 号：F812.45[经济管理—财政学] F124