重新评估社会保障支出的收入再分配效应——兼论收入再分配效应测量的理论澄清  

Reassessing the Income Redistribution Effects of Social Security Expenditures:With a Discussion on Theoretical Clarifications in Measuring Income Redistribution Effects

作　　者：戚昌厚 胡一凡 岳希明[2] Qi Changhou;HuYifan;Yue Ximing(Beijing No.18 Middle School;Renmin University of China,School of Finance)

机构地区：[1]北京市第十八中学 [2]中国人民大学财政金融学院

出　　处：《管理世界》2025年第2期128-141,共14页Journal of Management World

基　　金：国家社会科学基金重大项目“新时代我国财税再分配的精准调节机制研究”(基金号:22&ZD090)的资助。

摘　　要：再分配效应测量方法的不一致,导致目前关于社会保障再分配效应的评估结果存在较大的分歧和争议。本文基于2013年和2018年中国家庭收入调查数据,就收入再分配效应指数法和基尼系数分解法两类测量方法展开讨论,在重新评估我国社会保障支出收入再分配效应的基础上,澄清当前收入再分配效应测量过程中存在的问题。研究发现,中国现阶段的社会保障制度具有改善居民收入分配的积极作用,但继续等比例增加社会保障的支出规模,收入差距反而会扩大;相比于其他国家,中国社会保障制度的再分配效应仍有待提高。分项社会保障支出中,各项政策均能缩小收入差距;从边际上看,由于行政事业单位和企业职工的养老金相对较高,进一步增加行政事业单位离退休金规模会扩大收入差距;最低生活保障和农村养老金则具有改善收入分配的作用。The inconsistency in methods for measuring redistribution effects has led to significant divergence and controversy in the assessment of the redistributive impact of social security.This paper discusses two measurement methods—the RE index and the decomposition of the Gini coefficient—using data from the 2013 and 2018 China Household Income Surveys.By reassessing the income redistribution effects of social security expenditures in China,it clarifies current issues in the measurement processes.The study finds that China's current social security system plays a positive role in improving income distribution.However,a proportional increase in social security expenditures could actually widen income inequality.Compared to other countries,the redistributive effect of China's social security system still needs enhancement.Each category of social security expenditure contributes to reducing income inequality.Marginally,due to the excessively high pensions for government and enterprise employees,further increases in retirement benefits for these groups could exacerbate income inequality.Both minimum living guarantees and rural pensions have a positive impact on income distribution.

关 键 词：社会保障 收入差距 总体效应 边际效应 相对贡献值 

分 类 号：D632.1[政治法律—政治学] F124.7[政治法律—中外政治制度]