推进共同富裕的财政支出工具抉择与结构性优化  

Research on the Choice of Fiscal Expenditure Tools and Structural Optimization for Promoting Common Prosperity

作　　者：缪言 尹彦辉 王文治 MIAO Yan;YIN Yanhui;WANG Wenzhi(School of Economics,Tianjin Normal University,Tianjin 300387,China;School of Economics and Trade,Shandong Management University,Jinan 250357,China)

机构地区：[1]天津师范大学经济学院,天津300387 [2]山东管理学院经贸学院,山东济南250357

出　　处：《财经论丛》2024年第8期45-54,共10页Collected Essays on Finance and Economics

基　　金：教育部人文社科基金项目(23YJA790058);国家社会科学基金项目(22BJY234);山东省高等学校“青创团队计划”(2022RW052)。

摘　　要：作为收入再分配主体,政府需要调整、转移部分社会财富,这对改善收入分配格局、推进共同富裕意义重大。财政支出工具的选择及其结构调整,既要提升享有发展成果之“富裕”程度,又要确保公平占有财富之“共同”水平。鉴于此,本文依据家庭信贷特征、收入来源与财富积累方式构建区分高中低收入群体的异质性DSGE模型,并根据相对收入状况构建无量纲的“极化”“扩中”指数,考量不同财政支出及其结构调整对共同富裕的影响。研究表明,扩张性财政支出政策提振经济增长进而促进“富裕”水平,有效“去极化”并“扩中层”,优化收入分配格局。相较于投资性支出和转移性支出,政府消费性支出促进富裕水平和提升共享程度的力度较低、时效较短;在财政支出结构性优化方面,消费性支出转向投资性支出和转向转移性支出的收入分配效应存在差异,前者提升社会“造富”能力但加剧收入“极化”,后者可助力实现“共同”与“富裕”的有机统一。It is crucial for the government to adjust wealth distribution and transfer social resources to improve income equality and promote shared prosperity.To examine the impact of fiscal expenditure policies on income distribution,this paper constructs a heterogeneous household DSGE model based on credit characteristics,income sources,and wealth accumulation patterns.Additionally,it develops“polarization”and“expansion”indicators using different income group proportions to analyze the policy effects of segmented fiscal expenditure tools in promoting shared prosperity.The findings indicate that expansionary fiscal spending policies enhance economic circulation,growth,equal access to development outcomes,and optimize income distribution patterns.Government consumption expenditure promotes affluence and sharing with lower intensity and shorter duration compared to investment or transfer expenditures.Shifting from consumption expenditure to investment or transfer expenditures has varying effects on income distribution:the former enhances social wealth creation but intensifies polarization while the latter achieves an organic unity of shared prosperity.

关 键 词：财政支出政策 收入分配 共同富裕 

分 类 号：F812.4[经济管理—财政学]