摘要
居民消费公平直接影响社会公平与经济公平的实现,对我国社会的和谐发展有着重要意义。对财政分类支出与城乡之间、地区之间居民消费支出差距的关系的实证研究表明,在1980～2010年期间,经济建设支出有利于缩小城乡之间和地区之间居民消费差距;共享发展支出长期不均衡发展扩大了城乡之间和地区之间的消费差距;行政服务支出只是城乡居民消费差距扩大的重要原因,而与地区间消费差距的形成无关。因此,需进一步优化我国财政支出结构,从而实现消费公平的目的。
Consumption fairness has a direct impact on social equity and economic justice, and plays an important role in the harmonious development of our society. The study is carried out on the gap between financial classification expenditure and household expenditure between urban and rural areas and between different re- gions. The result shows that the expenditure for economic construction is conducive to narrowing the consumption gap between urban and rural areas and between regions from 1980 to 2010. The long-term unbalanced develop- ment of sharing development expenditure could widen this gap. And administrative services expenditure is the main reason for the widening gap between urban and rural areas, but is not relevant to the consumption gap be- tween regions. Therefore, it is urgent to further optimize China＇s fiscal expenditure structure in order to achieve the consumption fairness.
出处
《税务与经济》
CSSCI
北大核心
2012年第5期26-32,共7页
Taxation and Economy
基金
江西省"十二五"社科规划研究项目(项目编号:11YJ05)
关键词
财政支出结构
消费公平
泰尔指数
长期均衡
public finance expenditure structure
consumption fairness
Theil index
long-term equilibrium
