共同富裕目标下财政教育支出有效性研究  

Research on the Effectiveness of Fiscal Education Expenditure under the Goal of Common Prosperity

作　　者：张琳 Zhang Lin

机构地区：[1]中国财政科学研究院,北京100142

出　　处：《公共财政研究》2024年第4期79-96,34,共19页Public Finance Research Journal

摘　　要：党的十九届六中全会强调“全面深化改革开放,促进共同富裕”,财政教育支出通过提升人力资本水平和缩小收入差距等途径助力实现共同富裕。本文采取2009-2022年的省级面板数据,通过构建双向固定效应模型研究财政教育支出对共同富裕的现实影响。研究发现,财政教育支出对共同富裕目标有积极影响;机制分析发现,财政教育支出可以提高地区人才储备水平、促进劳动质量,降低劳动人员工资差距,进而实现共同富裕;异质性分析发现,财政教育支持对共同富裕的影响在东部和西部、学前教育和初等教育阶段、共同富裕水平低的地区更加明显。因此,进一步提出应优化财政教育支出区域结构和层级结构,完善财政教育支出管理体制等政策建议,使财政教育支出更好赋能共同富裕。The Sixth Plenary Session of the 19th CPC Central Committee emphasized"comprehensively deepening reform and opening up,and promoting common prosperity",and the financial expenditure on education helps to realize common prosperity by improving human capital level and narrowing the income gap.In this paper,we take provincial panel data from 2009 to 2022 and construct a two-way fixed-effects fundamentals.Based on the data of China's non-financial A-share listed companies from 2015 to 2023,this paper employs the difference-in-differences method to investigate the specific impact of the VAT credit refund policy on enterprises'employment decisions and whether it has a stabilizing effect on employment.The research results show that the credit refund policy has strongly promoted the expansion of enterprises'employment scale,and this conclusion remains solid after various robustness tests.Further mechanism exploration reveals that this policy mainly promotes employment growth through the mechanism of alleviating enterprises'financing constraints.Additionally,from the heterogeneity analysis,it is found that this policy has a particularly prominent positive driving force for large enterprises located in the eastern and central regions.Further analysis finds that the policy also promotes the employment of highly educated talents by enterprises.Therefore,this paper suggests that the credit refund policy should be continuously and deeply implemented,precise policy support should be provided for small and medium-sized enterprises,and the policy implementation in economically disadvantaged areas in the western region should be guaranteed.

关 键 词：财政教育支出 共同富裕 耦合协调度 

分 类 号：F812[经济管理—财政学]