【作者】 罗艳；

【导师】 孙群力；

【作者基本信息】 中南财经政法大学 ， 财政学， 2018， 博士

【摘要】 改革开放至今,我国的收入分配方式发生了较大改变,跟以前单一的收入分配方式相比,现有的以劳动收益为主,多种分配方式并存的形式,更能促进经济快速发展和人民生活水平的提高。然而另一个不容忽视的事实是这种分配方式和制度也在一定程度上扩大了城乡收入差距,不利于社会公平。我国的城乡居民收入差距一直保持着高位水平,虽然近年来逐渐呈下降趋势,但相对于世界其他国家来说,两者的差距依然非常大,如果还考虑到我国城乡居民所享受的教育、医疗、社会保障等民生服务差距因素后,实际意义上的城乡收入差距更加严重。因此找出我国城乡收入差距问题的根源,揭示造成高位收入差距的原因,无论是对缩小我国城乡收入差距,还是解决我国的贫困问题,都具有十分重要的意义。关于我国城乡收入差距持续扩大的原因,众多学者进行了研究,找到了以下几点:人力资本差异、城市化、二元经济结构、经济政策偏向、财政分权等等,这为我们进一步挖掘城乡收入差距问题的根源打下了基础。近几十年,我国不断扩大了民生财政支出规模,也出台了很多民生类保障措施,然而城乡收入差距却仍然高居不下,维持在较高水平。这值得我们深思,我们亟需找到导致城乡收入差距扩大的深层次原因。随着民生问题逐渐成为我国经济发展与深化改革的核心问题,党和政府对民生领域给予了持续关注,并将其作为破解我国经济和社会发展困境的重要手段。教育、医疗卫生、社会保障和就业、收入分配等活动,是人们最基本的生计活动,是现代社会人们正常生活的必备条件。因此,加大农村地区的教育、医疗和社会保障等民生财政支出,能够让更多的农村人口增加收入、摆脱贫困,从而缩小城乡收入差距。沿着本文的研究思路来看:首先,通过梳理已有研究成果和相关的基础理论,明确了民生财政支出及收入分配的相关定义,其主要内容,以及其支出范围;其次,对我国城乡居民收入差距的现状和形成原因进行了描述和分析,并从规模、结构等角度考察了我国民生财政支出的现实情况;再次,通过三个实证,分析了民生财政支出规模、结构和民生财政支出分权等对城乡收入差距的的影响,得出一些结论;最后是相关的政策建议。第一章理论分析部分。首先,对民生、民生财政支出和收入分配的概念进行了界定,阐述了民生思想的起源和发展、民生财政支出的主要内容和层次等。接着,介绍了财政支出调节居民收入差距的理论基础。最后,从教育支出、医疗卫生支出、社会保障和就业支出三个角度分别来阐述其调节居民收入分配差距的作用机理。第二章城乡收入差距现状分析部分。首先,介绍了我国居民收入分配差距的总体特征;接着,对我国城乡居民的收入水平进行了比较分析,从城乡居民内部、不同发展时期、不同区域和省际间、消费视角等四个方面进行了分析;最后,探讨了导致我国城乡居民收入差距形成的民生支出原因。第三章民生财政支出现状部分。首先,分别从民生财政支出的规模和结构的角度来进行描述;其次,分别对中央民生支出和地方民生支出进行了比较和分析。第四章至第六章实证分析部分。第四章,首先采用时间序列VAR方法实证检验了 1989—2015年我国民生财政支出规模与城乡收入差距之间的关系;接着采用2002—2015年我国31个省市的面板数据,运用动态面板模型和空间面板模型实证分析了我国民生财政支出规模对我国城乡居民收入差距的影响。第五章,首先采用时间序列VAR方法实证检验了 1991—2015年全国民生财政支出结构与城乡收入差距之间的关系;接着采用2002—2015年我国31个省市的面板数据,运用动态面板模型和空间面板模型实证分析了我国民生财政支出结构对我国城乡居民收入差距的影响。第六章,采用2002—2015年我国31个省市的面板数据,运用动态面板模型和门槛回归模型实证分析了我国民生财政支出分权以及内部三种支出事项分权对我国城乡居民收入差距的影响。民生财政支出作为惠民生的重要载体,其目的是为了改善民生,提高人民福利水平,更好地让国民共享经济增长所带来的红利。同时民生财政支出作为政府调节收入差距的一种重要手段,具有明显的再分配功能,其支出规模、结构的合理性会对居民收入分配产生至关重要的作用。通过分析民生财政支出规模、结构对城乡收入差距的影响,民生财政支出分权程度对城乡收入差距的影响,得出了以下结论:关于民生财政支出规模与城乡收入差距方面的结论。第一,在向量自回归模型实证分析中,民生财政支出规模是影响城乡收入差距的重要因素,民生财政支出规模对城乡收入差距的影响存在一定的滞后效应和累积效应。第二,在动态面板数据模型实证分析中,我国民生财政支出规模对城乡之间收入差距的缩小起到了积极作用。第三,分地区来看,不管是东部地区、中部地区还是西部地区,民生财政支出规模都能起到缩小收入差距的作用,但不同地区作用大小不同,其中,民生财政规模的作用从大到小依次是西部、东部和中部。第四,在空间面板实证分析过程中,我们进一步发现了省域之间的城乡收入差距存在空间集聚特征,且正向溢出效应明显,且民生财政支出活动还会对周边邻近地区产生间接的溢出作用。关于民生财政支出结构与城乡收入差距方面的结论。第一,从全国层面来看,我国民生支出结构与城乡收入差距之间长期均衡稳定的关系。其中教育支出和医疗卫生支出比重的上升,有助于缩小我国城乡收入差距;社会保障和就业支出占比的增加,不仅没有起到正面效应,反而扩大了城乡收入差距。第二,从省际动态面板数据模型实证分析中发现,教育支出、社会保障和就业支出对缩小城乡收入差距起到显著的促进作用,而医疗卫生支出的作用并不显著。第三,分地区来看,东、中、西部三大地区的教育支出都能起到缩小城乡收入差距的作用,但不同地区作用大小不同。其中,教育支出的作用从大到小依次是东部、中部和西部。医疗卫生支出差异较大,东部地区显著为正,中部地区的系数为正但并不显著,西部地区的系数为负但并不显著。社会保障支出在东部地区起到缩小收入差距的作用,中部地区作用并不明显,西部地区起到扩大收入差距的作用。第四,在空间面板实证分析过程中,我们进一步发现了省域之间的城乡收入差距存在空间集聚特征,且正向溢出效应明显。民生财政支出活动还会对周边邻近地区产生间接的溢出作用。其中,教育支出、社会保障和就业支出产生负的溢出作用;医疗卫生支出的溢出作用并不明显。关于民生财政支出分权与城乡收入差距方面的结论。第一,在动态面板数据模型实证分析中,民生财政支出分权在整体上是有利于缩小收入差距。其中,教育支出分权的作用并不显著,医疗支出分权、社会保障和就业支出分权的影响系数显著为负,调节收入差距效果较为明显。第二,从控制变量来看,经济发展水平并不能显著的缩小城乡收入差距,国有企业比重的提高扩大了城乡收入差距,转移支付、城镇化水平、对外开放程度都能起到缩小城乡收入差距的作用。第三,根据面板门槛模型估计结果来看:民生支出分权最优区间为0.281至0.568;教育支出分权最优区间为0.568至0.627;社会保障和就业支出分权最优区间为0.112至0.348;医疗卫生支出分权不存在门槛效应。基于以上研究结论,本文建议从适度扩大民生财政投入规模、优化民生财政支出结构、健全财政体制以及完善相关配套机制四个方面来缩小我国城乡收入差距。更多还原

【Abstract】 Since the reform and opening up,the way of income distribution has changed dramatically in our country.Compared with a single mode of income distribution in the past,the form of distribuion which is mainly based on labor income,with the form of a variety of modes of distribution coexisting,can promote the rapid economic development and the improvement of people’s living standards.However,the other inconvenient fact is that the distribution and system also expand the urban-rural income gap to a certain extent,which is not conducive to social justice.The urban-rural income gap in China has maintained a high level,although in recent years gradually falling,but compared with other countries,this ratio of income gap is still very high.If we take into account the gap between urban and rural residents,such as education,health care,social security and other livelihood services,the actual income gap between urban and rural areas is more serious.Therefore if we can find out the root of the income gap between urban and rural areas in our country,reveals the cause of high income gap,it should be of great significance to reduce the income gap between urban and rural areas in China or to solve the problem of poverty in our country.Many scholars have studied the reasons for the continuous expansion of the income gap between urban and rural areas in China,and find the following points:the differences of human capital and urbanization,the dual economic structure,economic policy bias,fiscal decentralization,and so on.All of these are laid the foundation for our further excavate the essence of the income gap between urban and rural areas.In recent decades,our country has expanded the scale of fiscial expenditure on people’s livelihood and introduced a lot of measures to safeguard people’s livelihood.However,the large gap remains between urban-rural income,and still keep at a high level.This is worth our deep thinking,and we urgently need to find the deep reason that leads to the expansion of the income gap between urban and rural areas.As the people’s livelihood problem gradually become the core issue of economic development and deepening reform in our country,the Communist Party and the government pay continuous attention to the people’s livelihood areas,which take it as a important means to crack the plight of the economic and social development in our country.Education,medical and health care,social security and employment,income distribution and other activities are people’s most basic livelihood activities,which is a prerequisite for the normal life of people in modern society.Therefore,increasing people’s fiscal expenditure such as education,medical treatment and social security in rural areas can increase their income of rural residents and get rid of poverty,so as to narrow the income gap between urban and rural areas.The research ideas in this dissertation are as follows:firstly,by combing the existing research results and related basic theories,the relevant definitions of the livelihood of the people’s fiscial expenditure,income distribution,mainly content,and the expenditure scope are defined;Secondly,this dissertation describes and analyzes the current situation and causes of the income gap between urban and rural residents in China,and examines the actual situation of the fiscial expenditure of China’s people’s livelihood from the perspective of scale and structure.Thirdly,through three empirical studies,the dissertation analyzes the impact of fiscal expenditure scale,structure and fiscal expenditure decentralization of people’s livelihood on the income gap between urban and rural areas,and draws some conclusions.Finally,relevant policy recommendations.First chapter is the theory analysis part,first of all,the people’s livelihood and the livelihood of the people,the concept of fiscal expenditure and income distribution is defined,this dissertation expounds the origin and development of people’s livelihood thought,the main content and the level of people’s livelihood fiscal expenditure,etc,Then it introduces the theoretical basis of adjusting the income gap of residents.Finally,from the three perspectives of education expenditure,medical and health expenditure,social security and employment expenditure,the mechanism of adjusting the income distribution gap of residents is explained.Chapter two analysis of the current situation of urban-rural income gap.Firstly,the general characteristics of income distribution gap in China are introduced.Then,the income level of urban and rural residents in China has carried on the comparative analysis,from inside the urban and rural residents,different development periods,different regions and between provinces,the four aspects such as the consumer perspective are analyzed;Finally,this dissertation discusses the reasons for the livelihood expenditure of the income gap between urban and rural residents in China.The third chapter is about the current situation of China’s livelihood.First of all,the dissertation describes the scale and structure of people’s livelihood.Secondly,the dissertation compares and analyzes the expenditure of central people’s livelihood and local people’s livelihood.Chapter four to chapter six empirical analysis.In the fourth chapter,the time series VAR method is used to empirically test the relationship between the fiscal expenditure scale and the urban-rural income gap between 1989 and 2015.Then USES the 2002-2015 panel data of 31 provinces in our country,using the dynamic panel model and spatial panel model empirical analyzes the fiscal expenditure scale of the people’s livelihood of urban and rural residents’ income gap in China.In chapter 5,we first use the time series VAR method to empirically test the relationship between the national fiscal expenditure structure and the urban-rural income gap between 1991 and 2015.Then USES the 2002-2015 panel data of 31 provinces in our country,using the dynamic panel model and spatial panel model,the empirical analysis our country people’s livelihood fiscal expenditure structure of urban and rural residents’ income gap in China.Chapter 6,the use of 2002-2015 panel data of 31 provinces in our country,using the dynamic panel model and threshold regression model,the empirical analysis our country people’s livelihood fiscal expenditure decentralization and internal matters the separation of three kinds of spending on the impact of urban and rural residents income gap of our country.As an important carrier of benefiting people,the purpose of people’s livelihood fiscal expenditure is to improve people’s livelihood,improve the welfare level of the people,and better share the benefits brought by economic growth.At the same time,,as a kind of important means for government to adjust the income gap,the people’s livelihood fiscal spending has obvious redistribution function,the size of its spending,the rationality of the structure will have important role on residents income distribution.By analyzing the impact of the scale of people’s livelihood fiscal expenditure and structure on the income gap between urban and rural areas,and the impact of the decentralization of fiscal expenditure on the income gap between urban and rural areas,the following conclusions are drawn:Conclusions on the scale of people’s livelihood fiscal expenditure and urban-rural income gap.First,in the empirical analysis,vector auto-regressive model fiscal expenditure scale of the people’s livelihood are the important factors that affect the income gap between urban and rural areas,the people’s livelihood fiscal expenditure scale effect on the income gap between urban and rural areas there is a certain lag effect and cumulative effect.Second,in the empirical analysis of the dynamic panel data model,the scale of China’s livelihood fiscal expenditure plays an active role in narrowing the income gap between urban and rural areas.Third,regional terms,both in eastern,central and western areas,the people’s livelihood fiscal expenditure scale can have the effect of narrowing the income gap,but in different areas,different size,the role of the people’s livelihood financial scale from big to small in turn is the western,eastern and central.Fourth,in the process of spatial panel empirical analysis,we further found that the provincial urban-rural income gap exists between the spatial agglomeration features,and the positive spillover effect is obvious,and the people’s livelihood fiscal spending activity will also have indirect spillover effects on the surrounding neighborhoods.Conclusions on the structure of people’s livelihood fiscal expenditure and urban-rural income gap.First,from the national level,the relationship between China’s livelihood expenditure structure and urban-rural income gap has long been balanced and stable.The increase of education expenditure and the proportion of medical and health expenditure will help to narrow the income gap between urban and rural areas in China.The increase in the proportion of social security and employment expenditure has not only failed to have a positive effect,but also widened the income gap between urban and rural areas.Second,from the provincial dynamic panel data model to empirical analysis found that education expenditure,social security and employment expenditure to narrow the income gap between urban and rural areas play a significant role in promoting,and the role of health care expenditure is not significant.Third,in the region,education expenditure in the three regions of the east,central and western regions can play a role in narrowing the income gap between urban and rural areas,but different regions play different roles.Among them,education expenditure is from big to small in the east,central and west.The difference in medical and health expenditure is large,the eastern region is positive,the coefficient in the central region is positive but not significant,and the coefficient in the western region is negative but not significant.Social security expenditure plays an important role in reducing income gap in the eastern region.It is not obvious that the central region plays a role in expanding the income gap.Fourthly,during the empirical analysis of the spatial panel,we further found that the urban-rural income gap between provinces has spatial clustering characteristics,and the positive spillover effect is obvious.The activities of the people’s livelihood will also have an indirect spillover effect on the neighboring areas.Among them,education expenditure,social security and employment expenditure have negative spillover effects;The spillover of health spending is not obvious.The conclusions about the decentralization of people’s livelihood and the income gap between urban and rural areas.First,in the empirical analysis of the dynamic panel data model,the decentralization of people’s livelihood is beneficial to narrow the income gap.Among them,the role of education expenditure decentralization is not significant.The influence coefficient of decentralization of medical expenditure,social security and employment expenditure is significantly negative,and the effect of adjusting income gap is obvious.Second,from the point of control variables,economic development level is not significant narrowing the income gap between urban and rural areas,the increase of the proportion of state-owned enterprises to expand the income gap between urban and rural areas,transfer payments,urbanization level,the degree of opening to the outside world can play the role of narrowing the income gap between urban and rural areas.Third,according to the estimated results of the panel threshold model,the optimal range of the decentralization of people’s livelihood is 0.281 to 0.568.The optimal range of education expenditure decentralization is 0.568 to 0.627;The optimal range of the separation of social security and employment expenditure is 0.112 to 0.348.There is no threshold effect on the decentralization of medical expenditure.Based on the above research conclusion,this dissertation gives four suggestions to narrow the income gap between urban and rural areas in China,which moderately expand the people’s livelihood fiscial investment scale,optimiz the structure of people’s livelihood fiscal expenditure,establis a sound fiscial system and improve the related mechanism four aspects.更多还原