基于社会福利指标的我国财政支出合理化研究

财政支出的最终目标是提高社会福利水平,而不是单纯追求经济增长。通过设计社会福利综合指标,利用1978—2006年的年度数据,对我国财政支出水平与社会福利综合指标进行了计量分析。实证结果显示,我国财政支出与社会福利综合指标存在显著的"Amey曲线",但行政管理费用占财政支出的比例过高,财政支出占GDP的比例不足;地方财政支出过多,中央财政支出不足;在财政支出中用于经济建设投资比重过大,用于公共服务支出过少。研究结论对我国财政支出改革有一定的启示,我国应进一步扩大财政支出规模,改进支出结构,加大公共服务支出。

Study on the Fiscal Expenditure Rationalization Based on Social Welfare Index

The ultimate objective of fiscal expenditure is to improve the social welfare rather than focusing on GDP growth.A comprehensive social welfare index was therefore designed to develop an econometric model between fiscal expenditure and the index to analyze the fiscal expenditure by virtue of the annual data from 1978 to 2006 in China.The results indicated empirically that there was a significant Amey curve between the comprehensive social welfare index and fiscal expenditure,i.e.,the ratio of administrative...