摘要
推进农村最低生活保障财政支出的横向公平性,是实现社会救助均等化的应有之义。本文基于2008-2014年的数据,通过对泰尔指数进行组群分解,探究农村低保财政支出的省内和省际不平等性,以检验省级政府对辖区内农村低保制度横向公平性的影响。结果发现:农村低保筹资分担机制在不同层级的地方政府之间存在严重的纵向失衡,县级政府负担过重,而省级政府投入不足。在这种制度安排下,尽管县级政府之间农村低保财政支出的总体不平等性有所下降,但省内不平等性显著高于省际不平等性的问题,凸显出省级政府并没有发挥其应有的财政拉平作用,以推进辖区内农村低保财政支出的横向公平。因此,如果建立省级政府农村低保筹资比例的最低标准,以确保省级转移支付能够有效发挥均等化效应,将有助于推进农村低保的均等化,提升基层低保救助的效率及效力。
It is critical for the equalization of social assistance to promote horizontal equity of Rural Minimum Income Support Scheme （Di-Bao） fiscal spending. Based on the county-level data during 2008-2014 and by using the Theil index decomposition, this paper aims to reveal the intra and inter provincial inequality of Di-Bao＇ s fiscal spending and to examine the impact of provincial governments on Di-Bao＇ s horizontal equality. The find- ings show that compared with provincial governments, most county governments are fiscally overburdened. It in- dicates that indeed there is serious vertical imbalance among different levels of local governments in Di-Bao＇ s funding allocation. Under such an arrangement, increasingly serious intra-provincial inequality implies the provincial governments＇ dereliction of duty to promote horizontal equality of Di-Bao＇ s fiscal spending. Therefore, it would be helpful for the equalization and effectiveness of rural social assistance to establish a minimum stan- dard of provincial Di-Bao＇ s funding ratio, in order to ensure the leveling effect of provincial transfer payments.
出处
《财政研究》
CSSCI
北大核心
2016年第1期67-74,共8页
Public Finance Research
基金
北京大学、复旦大学、吉林大学、中山大学、财政部财政科学研究所国家治理协同创新中心的阶段性研究成果
国家社科基金重大项目“中国特色现代社会福利制度框架设计研究”(15ZDA050)阶段性成果
关键词
地方政府财政
农村低保
纵向失衡
横向公平
泰尔指数
组群分解
Local Public Finance
Rural Minimum Income Support Scheme （Di-Bao）
Vertical Imbalance
Horizontal Equality
Theil Index
Group Decomposition
