公共财政视角下政府公共文化服务职能创新

公共文化服务是政府履行公共服务职能的重要内容,是政府职能改革过程中的文化服务领域的深入和发展.公共财政是政府履行公共文化服务职责,实现公共文化服务职能创新的制度依托和物质基础.在分析了公共财政对政府公共文化服务职能创新的作用机理的基础上,从明确职能创新的方向、规范职能创新的范围、转移职能创新的重心和调整职能创新的结构四方面内容提出了改善公共财政体系,优化公共财政支出结构,调整财权事权结构和完善公共财政运作程序等实现政府公共文化服务职能创新的基本思路.     

经济增长中的最优税收与公共支出结构(英文)

本文将Barro模型关于内生公共支出的基本特征引入chamley模型,考察了经济增长中的最优税收与公共支出结构问题。利用两阶段逆向归纳法,分别探讨了社会第一优和次优的税收与公共支出结构的一般条件,并通过一个具体例子给出了最优公共支出与税收的显示路径。最后通过数值计算,对中国的最优宏观税负水平进行了估计。     

实现中国式现代化的地方财政支出需求展望

根据党的二十大提出的实现中国式现代化的目标,参考相同发展水平的其他国家,并结合中国的国情,在分析当前中央地方财政事权和支出责任划分基础上,本文对2035年教育、医疗卫生和基本养老保险领域公共支出中由地方财政承担的规模进行了测算。总体上,未来地方财政承担的三项公共服务支出都将上升,尤其是医疗卫生支出和养老金支出,预计这部分支出将由经济建设支出占比的大幅下降来弥补。未来要进一步优化地方财政支出结构和福利性支出内部结构,提升财政支出效率,平衡地区之间差距,稳步提升基本公共服务标准,与此同时,实现支出结构的转变还需要加快财政体制改革和实现筹资结构转型。     

公共支出分类新论

在公共经济学中,公共支出占据着十分重要的地位。从政府的角度来看,政府的财政支出花在什么地方,政府的职能就体现在什么地方。从社会公众的角度来看,政府并不是唯一的公共经济主体。明确这些公共经济主体的支出,对于我们认识和开展公共经济活动具有十分重要的意义。除了按公共经济主体划分公共支出外,公共支出通常还参照财政支出的分类。这些不同的分类,反映出人们从不同的角度对公共支出的看法和对公共支出的需求。这些公共支出的分类常见于一些公共经济学的教科书中,专门就公共支出的分类进行探讨的文章在国内还很少见。     

宏观税负、公共支出结构与个人主观幸福感 ——兼论“政府转型”

本文利用CGSS2006数据库,对政府转型下的宏观税负、民生财政支出和地区收入差距等与个人主观幸福感的关系进行实证检验后发现：（1）宏观税负对居民主观幸福感有显著负影响;（2）总体而言,政府公共支出增进了居民的主观幸福感;（3）从公共支出结构看,地方政府基建投资对于城镇居民的主观幸福感有显著负效应,政府用于科教文卫和社会保障的支出对居民的主观幸福感有显著正效应;（4）科教文卫支出与社会保障支出对市民与外来人员幸福感的影响存在显著差异。     

公共债务对经济增长的影响机理及实证检验——基于80个国家的面板数据

通过提出一个基于内生增长理论框架下的公共债务模型,并采用80个国家2001-2018年的数据,实证检验了在多因素交互作用下,公共债务率如何作用于生产性政府支出,进而对长期经济增长产生影响.研究发现公共支出对经济增长的影响机理不是一种简单关系,而是一种复杂的、非线性和异质性的交互关系.生产性支出对经济增长的影响不仅受到税负大小的影响,而且也受债务率的影响,这些因素会交叠在一起产生作用.面对新冠疫情冲击,建议政府在充分发挥公共债务积极作用的同时,严控债务增量和结构,警惕债务上升所引发的财政和金融风险.     

对教育收费问题的经济学分析

教育作为准公共产品具有很强的正外部性,但在国家教育经费有限的情况下,完全免费教育既不可能,也不经济。按照成本收益比较分析,国家应对社会收益高的教育层次增加投资,或者说免费提供教育,而对私人收益高的教育层次减少投资,提高收费标准。从我国财政预算内教育经费支出和我国生均预算内教育经费支出情况看,目前我国高等教育提高收费标准是合理的。     

县级财政公共支出问题研究

县级财政在我国现行财政体系中起到承上启下的重要作用,在社会主义新农村建设中肩负着重要职责。当前针对县级财政支出状况、财政支出结构和财政支出效益方面存在的问题进行分析,并从界定公共财政支出范围、优化财政支出结构、积极发展县域经济、加快财政预算制度改革等方面提出解决县级财政公共支出问题的途径,是非常重要的。     

解读三条保障线整合并制

近几年来,在产业结构调整拉动下的结构性失业在我国失业类型中占有相当的比重,在此情况下,中央采取了企业、财政预算、社会筹资各负担1/3的"三三制"政策,负责发放国有企业下岗职工基本生活费,在各地的具体落实过程中,财政兜底政策使中央财政与地方财政背上了沉重的包袱,各级财政通过压缩行政事业费等方法调整支出结构,有些财政困难地区甚至以赤字财政预算方式勉强维持资金的到位,社会保障财政主导型模式,使财政风险进一步加大,逼迫财政不断调整支出结构,逐渐向社会保障支出倾斜.     

奥运背景下的北京教育发展与改革

北京教育的发展与改革应在以下几个途径做出努力 :(1)教育资源优质化、均衡化、开放化 ;(2 )对教育结构做出调整 ;(3 )实现高等教育产业化 ;(4 )实现教育信息化。本文论述了在奥运背景下 ,北京教育的发展与改革将面临新的机遇。奥运会的举办将促进教育资源优质化、均衡化、开放化 ;对教育结构调整产生推动作用 ;为高等教育产业化提供机遇 ;加快实现教育信息化。这些将促进北京教育发展与改革。     

财政政策反周期运作与北京经济可持续发展

财政政策应对经济发展实行逆向调节,以此理论为依据,对北京市经济发展及其财政收支状况进行分析,可以发现,北京市的财政政策存在诸多问题。文章从财政收支弹性系数和可持续财政收支两个方面对目前北京市财政政策和地方经济可持续发展进行了论证。     

县级财政生产性支出偏向研究(英文)

中国县级决策者主要对上级负责,追求尽可能高的经济增长率,而非居民福利最大化,导致其财政决策偏向生产性支出。基于2067个县（市）2001-2005年财政经济数据的实证检验,为县级财政生产性支出偏向的存在提供了有力的证据。生产性支出偏向严重地妨碍公共财政体制的建设和向公共服务型政府的转型。解决这一问题的根本出路在于逐步增强县级政府满足本地居民需求的激励。     

北京义务教育非均衡发展的实证分析

本文从城乡角度和区域角度对北京义务教育均衡问题做了研究。结果表明,无论城乡之间还是区域之间,北京义务教育发展都不均衡。在家庭教育支出、学生经费投入及硬件设施方面差距明显;在教师数量上差距不大,但在教师质量上存在差距。最后,结合北京义务教育生源下降的大背景,提出政策建议。     

北京市失业保险金支出与公共就业服务联动机制研究

本文以北京市失业保险金在公共就业服务上的支出为主题,以失业人员为主要调查对象,对失业保险金促进就业的作用及公共就业服务效果进行深入调研,客观分析与评价了北京市失业保险金在公共就业服务上的支出效果,旨在找出该过程中存在的问题,并提出有针对性的对策和建议。     

Empirical Analysis of Fiscal Soundness and Public Social Expenditure: A Lesson for the Future Direction of the Korean Welfare State

The aim of this paper is to investigate the relations between fiscal soundness and public social expenditure in advanced welfare states so as to reconsider the conventional wisdom that welfare expenditure aggravates national finances. Through this, I propose the clues of building the sustainable Korean welfare state. I focus on the interdependent relationship between fiscal soundness and public social expenditure based on fiscal sociology. Considering this interaction, I form two sets of simultaneous equations models and employ a special statistical method, three‐stage least squares (3SLS). The results regarding the causal relationship between fiscal soundness and public social spending indicate that, if public welfare spending is increased, fiscal health is damaged. However, as many comparative social policy researchers have pointed out, outcomes of welfare states differ from country to country according to the composition of public welfare spending. Specifically, some welfare states with priority given to social services such as vocational training or childcare services have maintained the stability of public finance. By extension, we can say that public social expenditures have a positive influence on fiscal soundness based on the composition of social expenditures. Finally, it is possible to create financially sustainable welfare states.     

A Study of Productive Expenditure Bias in County-level Finance in China

中国县级决策者主要对上级负责 , 追求尽可能高的经济增长率 , 而非居民福利最 大化 , 导致其财政决策偏向生产性支出。基于2067个县(市)2001—2005年财政经济 数据的实证检验,为县级财政生产性支出偏向的存在提供了有力的证据。生产性支出 偏向严重地妨碍公共财政体制的建设和向公共服务型政府的转型。解决这一问题的根 本出路在于逐步增强县级政府满足本地居民需求的激励。

关键词: 财政支出结构 财政支出偏向 县级政府

Being responsible mainly to their superiors, decision-makers at the county level in China pursue the maximum growth rate rather than their residents’ welfare. This leads to a preference for productive expenditure in their fiscal decisions. An empirical test based on 2,067 counties (cities) provides robust evidence for the existence of productive expenditure bias at the county level. Such bias causes a serious impediment to the construction of a system of public finance and the transformation to public service-oriented government in China. An appropriate solution to this problem is to gradually enhance incentives for county- level governments to satisfy the demands of local residents.     

Public spending on agriculture in Southern Africa: Sectoral and intra-sectoral impact and policy implications

The purpose of this paper is two-fold: firstly, it examines the relationship between public agriculture expenditure and agriculture sector growth, and secondly, it examines the heterogeneous effects of expenditure on agriculture growth depending on which subsectors within agriculture receive the investments. The co-integration analysis results offer insights into a number of issues: (i) it is found that agricultural expenditures are important for agriculture sector growth in Malawi, Eswatini (Swaziland) and Zambia and (ii) that within the agricultural sectors, investing in research and development, subsidies, and in neglected areas (livestock, fisheries) alongside crops can expand the agricultural sector more. Policy makers should increase public spending in agriculture but should also emphasize on improving intra-sectoral allocations, targeting areas that create sectoral growth.     

Higher Education Policy,Enrollment, and Income Inequality*

Objective. The objective of this article is to examine whether public expenditure on higher education has an effect on income inequality by increasing enrollment. Methods. Combining data from the World Bank Development Indicators with data from the World Income Inequality Database version 2, we study the relation between government education expenditure and enrollment rates, as well as the relation between government education expenditure and the change in income inequality during the 1980s and the 1990s. Results. We find that public expenditure on higher education has no positive effect on enrollment. Increased enrollment is mainly explained by higher GDP per capita. Using carefully selected Gini coefficients to ensure comparability over time, we do not find a robust relation between higher education expenditure and lower income inequality, contrary to some previous studies. Conclusions. Government expenditure on higher education has very limited effects on enrollment and inequality. This finding, however, does not imply that there are no social benefits from such subsidies. For example, in countries where high marginal tax rates decrease the economic returns to education, governments may wish to compensate for this through subsidies.     

The "Papy-boom": A historical opportunity for French public hospitals

Abstract   The French public hospital system represents a major element in overall social security expenditure and ongoing reforms are having a significant impact on its financial equilibrium and the internal management of its activities. Nonetheless, the system has been unable to achieve the productivity objectives imposed on it. Significantly, staffing costs account for three quarters of its expenditure, yet most employees are civil servants who cannot be laid off easily. The only possibility for meaningful change in the size of its workforce may lie in the demographic revolution now affecting the French population, which will see half the present staff of public hospitals reaching retirement age within the next decade.