代际经济支持对家庭财富积累的影响——一个有调节的中介效应模型  

The Impact of Intergenerational Economic Support on Family Wealth Accumulation—A Moderated Mediation Effect Model

作　　者：阳芳[1] 唐铭佳 YANG Fang;TANG Mingjia(School of Economics and Management,Guangxi Normal University,Guilin,Guangxi 541001)

机构地区：[1]广西师范大学经济管理学院,广西桂林541001

出　　处：《商学研究》2024年第3期19-29,95,共12页Commercial Science Research

摘　　要：在党的二十大报告规范财富积累机制背景下,社会财富的“代际固化”问题日益受到重视,对其进行合理规制对于缓解贫富差距具有战略意义,但现有研究却鲜有涉及。依据代际转移理论,本文利用2010—2020年中国家庭追踪调查(CFPS)数据,系统检验代际经济支持对家庭财富积累的影响,并揭示消费升级的中介作用和家庭受教育程度的调节作用。研究发现:(1)代际财富转移显著增加了家庭财富的积累;(2)消费升级对代际经济支持与家庭财富积累间的正向关系具有一定的负向调节效应;(3)家庭受教育程度对消费升级在代际经济支持和家庭财富积累间的中介作用具有一定的负向调节效应。基于此,本文从助推家庭完成消费升级转型、稳步推进遗产及赠予税等方面提出政策建议,以期为解决中国家庭财富代际固化问题提供参考借鉴。Against the backdrop of the 20th National Congress of regulating the Communist Party of China’s wealth accumulation mechanism,the issue of“intergenerational solidification”of social wealth is increasingly valued.Reasonable regulation of it has strategic significance for alleviating the wealth gap.However,existing research has rarely touched upon this issue.Based on the theory of intergenerational transfer,this study systematically examines the impact of intergenerational economic support on family wealth accumulation using data of China Family Panel Studies(CFPS)from 2010 to 2020.The study reveals the mediating role of consumption upgrading and the moderating role of education level.The research findings indicate that intergenerational wealth transfer significantly increases family wealth accumulation.Moreover,consumption upgrading negatively regulates the positive relationship between intergenerational economic support and family wealth accumulation.Additionally,education level negatively regulates the mediating effect of consumption upgrading on intergenerational economic support and family wealth accumulation.Based on these findings,suggestions are proposed to promote non-legal means for families to complete consumption upgrading and transformation,as well as to steadily promote legal means for inheritance and gift taxes.This provides effective policy reference for the government to solve the problem of intergenerational wealth solidification.

关 键 词：代际经济支持 家庭财富积累 消费升级 财富代际固化 

分 类 号：F063.4[经济管理—政治经济学] F126