社会支出视阈下我国财政社会保障支出规模的重估  

Reassessing Fiscal Social Security Expenditures in China

作　　者：张虎平 岳经纶[2] Huping Zhang;Kinglun Ngok

机构地区：[1]中山大学马克思主义学院 [2]中山大学中国公共管理研究中心/政治与公共事务管理学院

出　　处：《公共行政评论》2024年第4期1-17,M0003,共18页Journal of Public Administration

基　　金：教育部人文社会科学青年基金项目“共同富裕视域下我国社会支出时空差异的测量及对策研究”(22YJC630200);教育部哲学社会科学研究重大课题攻关项目“促进困难群体共同富裕的社会政策体系建设研究”(22JZD025);国家社科基金重大项目“人民对美好生活的向往是现代化建设的出发点和落脚点研究”(2023MZD014)。

摘　　要：随着共同富裕战略的提出,我国财政社会保障支出规模受到了学界的广泛关注,但其支出范围依然存在争议。本文拟讨论我国财政社会保障支出的边界及现状。本文首先讨论的是我国财政收支分类改革中的社会保障和就业支出科目;其次,基于我国现行的社会保障制度体系确定我国公共财政支出中社会保障支出项目;再次,在与国际公共社会支出范围的比较中确定我国公共社会支出的边界;最后,基于2007—2021年我国一般公共预算支出数据重新评估我国的公共社会支出现状。研究发现,第一,当前我国的公共社会支出范围是由政府部门具体职能活动主导的,呈现频繁变动的特征;第二,与国际公共社会支出相比,我国公共社会支出整体偏低,但增速较快;第三,我国公共社会支出呈现以人民为中心的实践特征。With the Common Prosperity proposal,the scale of China\s social security expenditures remains of great scholarly concern,but it is the scope of the proposed expenditure that is controversial.This paper discusses the boundaries of China\s social security expenditures.As we explain,the subjects of social security and employment expenditure are based on the reform classifications of government revenue and expenditure.The boundaries of China\s current public social expenditure can be delineated by comparing it with similar expenditures from other countries.We use data from 2007 to 2021 to reevaluate China\s public social expenditure.We found the current scope of public social expenditure in China is dominated by the specific functional activities of government departments.One characteristic of these expenditures is frequent change.Compared with other countries,China\s public social expenditures is generally low,but the growth rate is relatively fast.China\s public social expenditure presents typical.peoplecentered development characteristics.

关 键 词：社会保障和就业 财政社会保障支出 公共社会支出 

分 类 号：D63[政治法律—政治学]