区域财力均衡能否推进共同富裕——基于地级市财政决算数据的分析  

Does Urban Fiscal Balance Help to Realize the Goal of Common Prosperity?:Analysis based on Financial Final Accounts Data of Prefecture Level Cities

作　　者：许琪 黄志基[1] 周子欣 何杨 QI XU;ZHIJI HUANG;ZIXIN ZHOU;YANG HE(School of Government, Central University of Finance and Economics;School of Government, Beijing Normal University;School of Public Finance and Taxation, Central University of Finance and Economics)

机构地区：[1]中央财经大学政府管理学院 [2]北京师范大学政府管理学院

出　　处：《工信财经科技》2024年第4期43-58,共16页Review of Financial & Technological Economics

基　　金：国家自然科学基金面上项目“碳达峰目标下城市工业用地配置优化:理论机制与政策仿真”(项目编号:72274229);中央财经大学第六批青年科研创新团队课题“‘双碳目标’下政策组合对企业绿色技术创新的影响机制研究”(项目编号:2021-106)。

摘　　要：共同富裕是中国特色社会主义伟大事业的重要组成部分,准确把握新时代推进共同富裕的可行路径对全面建成社会主义现代化强国具有深远意义。本文基于物质富裕、精神富裕、公平共享与可持续发展四个维度构建共同富裕指标体系,同时选取2013—2019年市级财政收支数据,结合基尼系数计算出财力均衡度,实证检验区域财力均衡对共同富裕的影响及其机制。研究发现,财力均衡度对共同富裕具有显著的促进作用,且存在明显的财力异质性,财力水平高的地区该影响效应更强;同时公共服务均等化与市场一体化在该影响效应中发挥部分中介作用。本文丰富了财政视角下共同富裕关联研究及财力均衡对区域发展影响的理论探讨,为推进共同富裕的财政路径探索提供理论支撑。Common prosperity is an important part of the socialist cause with Chinese characteristics.Accurately grasping the feasible path to promote common prosperity has far-reaching significance for building a socialist modern country in an all-round way.This paper builds the indicator system of common prosperity from the four dimensions of material prosperity,spiritual prosperity,fair sharing and sustainable development;at the same time,the research collects municipal fiscal revenue and expenditure data from 2013to 2019 to calculate the fiscal equilibrium degree in combination with the Gini coefficient;thus empirically studies the impact of regional fiscal balance on common prosperity and its mechanism.The study finds that fiscal balance plays a significant role in promoting common prosperity,and there is obvious financial heterogeneity in the impact of fiscal balance on common prosperity,which shows that the effect is stronger in regions with higher financial level.According to further research,the equalization of public services and market integration play a part of the intermediary role.This paper enriches the research on the relationship between common prosperity from the perspective of finance,deepens the theoretical discussion on the impact of financial balance on regional development and provides theoretical support for promoting the exploration of the fiscal path of common prosperity.

关 键 词：区域经济 共同富裕 财力均衡 公共服务均等化 市场一体化 

分 类 号：F812.3[经济管理—财政学] F126