【作者】 吴倩；

【导师】 万静；

【作者基本信息】 天津大学 ， 金融， 2023， 硕士

【摘要】 改革开放以来我国经济快速发展的同时也带来了经济发展不平衡问题,其中城乡发展不协调、收入差距较大问题尤为突出。因此,缩小城乡收入差距是全面建成小康社会后实现共同富裕、建设美好家园的重要任务之一,也是实现经济健康持续发展、构建和谐稳定社会的必然要求。我国政府行为与财政体制密切相关,财政分权作为一个关键的制度安排,地方政府是否能充分利用中央下放的自主权限,发挥自身优势,优化资源配置,加速推进普惠金融,对于促进城乡融合发展、实现共同富裕的目标有重要的意义。因此,本文在此基础上研究财政分权对城乡收入差距的影响,并为政府部门制定政策提供相关建议。基于以上背景,本文构建双向固定效应模型、中介效应模型、门槛效应模型实证研究财政分权对城乡收入差距的影响和作用机制。主要研究结论如下:通过2007-2021年全国30个省共计450个样本数据,实证发现无论是否加入控制变量,财政分权程度的提高都能够有效缩小城乡收入差距,且中西部地区各省的作用效果比东部更显著,内陆地区作用效果比沿海地区显著,南方地区的影响程度大于北方,经济欠发达地区会比经济发达地区的结果更为显著。同时,通过中介效应检验发现在财政分权影响城乡收入差距过程中,社会保障支出和医疗卫生支出都起到了显著的中介作用。除此之外,通过门槛效应检验发现,在医疗卫生支出对城乡居民收入差距的影响过程中存在财政分权的单门槛效应,财政分权程度小于10.309时,医疗卫生支出对城乡收入差距的影响不显著,但当财政分权程度大于10.309时,医疗卫生财政支出水平的提升会抑制城乡收入差距的扩大;此外,城镇化水平的单门槛效应显著,城镇化水平大于0.864时财政分权对城乡收入差距的缩小效果弱于低城镇化水平时的效果。基于以上结论,本文提出以下政策建议:第一,完善财政体制深入改革,合理划分中央与地方权责;第二,完善农村公共服务体系,科学推动城乡融合发展;第三,推动实施因地制宜政策,促进区域均衡协调发展;第四,推进普惠金融政策实施,促进城乡金融协同发展;第五,优化城乡产业结构升级,实现财政分权效用最大化。更多还原

【Abstract】 Since the reform and opening-up,China’s rapid economic development has caused the problem of urban-rural income gap.Therefore,narrowing the urban-rural income gap is an inevitable requirement for achieving healthy and sustained economic devel-opment and building a harmonious and stable society.Government behavior of our country is closely related to the fiscal system,fiscal decentralization as a key institu-tional arrangement,whether local government can make full use of the independent authority devolved by the central government,play to their advantages and optimize the allocation of resources,is of great significance to promote urban and rural integrated development and realize the goal of common prosperity.Therefore,on this basis,this paper studies the impact of fiscal decentralization on the urban-rural income gap,and provides relevant suggestions for government departments to formulate policies.Based on the above background,this paper constructs two-way fixed effect model,intermediary effect model and threshold effect model to empirically study the impact and mechanism of fiscal decentralization on urban-rural income gap,the main conclu-sions are as follows.By studying a total of 450 sample data from 30 provinces in China from 2007 to 2021,this paper finds that whether control variables are added or not,the improvement of fiscal decentralization can effectively narrow the urban-rural income gap,and the effect of provinces in central and western regions is more significant than that in eastern regions,the effect of inland regions is more significant than that in coastal regions,and the effect of southern regions is greater than that in northern regions,the results in less developed areas are more significant than those in developed areas.At the same time,through the intermediary effect test,it is found that social security ex-penditure and medical and health expenditure both play a significant intermediary role in the process of fiscal decentralization affecting the urban-rural income gap.In addi-tion,through the threshold effect test,it is found that when the degree of fiscal decen-tralization is less than 10.309,the impact of medical and health expenditure on the ur-ban-rural income gap is not significant,but when the degree of fiscal decentralization is greater than 10.309,the increase of medical and health expenditure level will restrain the expansion of urban-rural income gap.In addition,the single threshold effect of ur-banization level is significant.When the urbanization level is greater than 0.864,the effect of fiscal decentralization on narrowing the urban-rural income gap is weaker than that of low urbanization level.Based on the above conclusions,this paper puts forward the following policy rec-ommendations:First,we need to improve and deepen reform of the fiscal system;Sec-ond,improve the rural public service system and scientifically promote the integrated development of urban and rural areas;Third,promote the implementation of policies tailored to local conditions and promote balanced and coordinated development among regions;Fourth,promote the implementation of inclusive financial policies and pro-mote the coordinated development of urban and rural finance;Fifth,optimize the up-grading of urban and rural industrial structure and maximize the utility of fiscal decen-tralization.更多还原