增加财政支出能够提升美好生活水平吗?——基于消费升级的中介效应  

Can Increasing Fiscal Spending Improve Better Living Standards?——Mediating Effects Based on Consumption Upgrades

作　　者：李俊英[1] 周佳馨 LI Junying;ZHOU Jiaxin(School of Finance and Taxation, Xinjiang University of Finance and Economics)

机构地区：[1]新疆财经大学财政税务学院

出　　处：《上海节能》2025年第4期539-552,共14页Shanghai Energy Saving

基　　金：国家社会科学基金一般项目资助(22BJY237)。

摘　　要：人民美好生活需要是新时代新矛盾的重要方面。从生活富裕、绿色健康、生活文明、生活便利和绿色环境五大方面全面测度美好生活水平指标,并深入探究财政支出对美好生活水平的影响效应。研究采用固定效应模型对2016-2022年的省级面板数据进行回归分析,结果表明,增加财政支出可以提升美好生活水平。在此基础之上,利用中介效应模型从消费升级的视角,来厘清财政支出、消费升级和美好生活水平三者的关系,结论认为增加财政支出可以促进消费升级,从而提升美好生活水平。在异质性分析和分位数回归中发现,财政支出的促进作用对东部地区,以及对低收入组和低消费组作用更加显著,且随着美好生活水平的提升,财政支出水平对美好生活水平的促进作用先增大后持平。基于此,从适度增加财政支出规模;有效发挥财政支出促进居民消费升级;发挥财政宏观调控作用,缩小居民收入差距和地区发展差距;严抓财政预算;优化财政支出结构等五方面提出政策建议。People's growing needs for a better life constitute an important part of the principal contradiction in China's new era.This paper Comprehensively measures the indicators of better living standards from five aspects:affluent living,green health,civilized living,convenient living and green environment,and deeply explore the impact of fiscal expenditure on better living standards.The study uses a fixed effect model to conduct a regression analysis of provincial panel data from 2016 to 2022.The results showed that increasing fiscal expenditure can improve a better standard of living.On this basis,the intermediary effect model is used to clarify the relationship between fiscal expenditure,consumption upgrading and better living standards from the perspective of consumption upgrading.It is concluded that increasing fiscal expenditure can promote consumption upgrading and thereby improve better living standards.In heterogeneity analysis and quantile regression,it is found that the promoting effect of fiscal expenditure is more significant for the eastern region,as well as for the low-income group and the low-consumption group.And with the improvement of the living standards,the level of fiscal expenditure has an impact on the quality of living.The promoting effect of the level of fiscal expenditure first increased and then remained flat.Based on this,policy recommendations are put forward from five aspects:appropriately increasing the scale of fiscal expenditure;effectively leveraging fiscal expenditure to promote the upgrading of residents' consumption;leveraging the role of fiscal macro-control to narrow the income gap of residents and the regional development gap;strictly grasping the fiscal budget;and optimizing the structure of fiscal expenditure.

关 键 词：财政支出 美好生活 消费升级 

分 类 号：F812.4[经济管理—财政学]