摘要
通过选取公众偏好的部分潜在代理变量,分析公众偏好与社会保障支出之间的影响机制,并利用1998—2006年①的省际面板数据研究财政分权、公众偏好对社会保障支出的影响,结果显示:以不同指标衡量的财政分权与财政性社会保障支出显著相关且存在空间异质性,其中,财政收入分权、财政自给率与社会保障支出显著负相关,而财政支出分权与社会保障支出显著正相关;公众偏好的部分潜在代理变量对社会保障支出的影响不甚显著,说明垂直供给型的社会保障支出机制尚未有效回应社会化的养老需求。
This paper selects potential proxy variables of public preference, analyzes the impact mechanism between public preference and social security expenditure, and focus on the relationship among fiscal decentralization, public preference and social security expenditure by using provincial panel data (1998-2006). The result shows that fiscal decentralization measured by different indicators is significantly correlative with fiscal social security expenditure and exists spatial heterogeneity. The decentralization of fiscal revenues and degree of fiscal self-financing are significantly negative with social security expenditure, while the decentralization of fiscal expenditure is significantly positive with social security expenditure. The potential proxy variables of public preference are less significantly with local governments′ social security expenditure behavior, which suggests the fact that the vertical social security expenditure mechanism is yet responded affectively to social pension voices.
出处
《财贸研究》
CSSCI
北大核心
2013年第4期100-109,共10页
Finance and Trade Research
关键词
财政分权
公众偏好
社会保障支出
fiscal decentralization
public preferences
social security expenditure
