摘要
基于财政分权体制下的收入激励视角,使用我国187个城市2017—2020的面板数据,考察地区间财力差异、中央转移支付对社会救助均等化的影响。结论表明:地区间财力差异对社会救助均等化起着抑制效应,且这种效应在农村地区强于城镇地区;中央转移支付规模和结构虽然能够在整体上促进社会救助均等化,但在边际上强化了地区间财力差异的负效应,表明转移支付会从地方财政收入激励效应上抑制社会救助均等化;社会救助专项转移支付对均等化的影响存在以救助标准为门槛的门限效应,只有低于门槛值时转移支付促进均等化的效应才能被捕捉到。
Based on the perspective of income incentive under the fiscal decentralization system,this paper used the panel data of 187 Chinese cities from 2017 to 2020 to investigate the impact of interregional fiscal disparity and central transfer payments on social assistance equalization.The results were as follows.Firstly,interregional fiscal disparity had an inhibiting effect on social assistance equalization,and this effect was more significant in rural areas than that in urban areas.Secondly,although the scale and structure of central transfer payments could promote the social assistance equalization on the whole,it also strengthened the negative effect of interregional fiscal disparity at the margin.The phenomenon revealed that,transfer payments had an inhibiting effect on social assistance equalization through the income incentive effect of local finance.Meanwhile,there was a threshold effect of the special transfer payments of social assistance on equalization setting assistance standards as the threshold.Therefore,only being lower than the threshold value,transfer payments could had a promoting effect on equalization.
作者
任斌
林义
周宇轩
REN Bin;LIN Yi;ZHOU Yu-xuan(School of Public Administration,Southwest University of Finance and Economics,Chengdu 610030;Aging and Social Security Research Center,Southwest University of Finance and Economics,Chengdu 611130,China)
出处
《山西财经大学学报》
北大核心
2023年第8期47-57,共11页
Journal of Shanxi University of Finance and Economics
基金
国家社会科学基金重大项目(23ZDA099)
西南财经大学2023双一流重点建设项目“国家治理现代化与现代化经济体系构建——财政与金融协同机制研究”
中央高校基本科研业务费研究生科研项目(JBK2307025)。
关键词
社会救助
地区间财力差异
基本公共服务均等化
转移支付
财政分权
social assistance
interregional fiscal disparity,basic public services equalization
transfer payments
fiscal decentralization
