财税与公共管理学院知识库

经济的良好发展是国家发展追求的永恒目标，代表着国家的繁荣昌盛和人民的健康幸福。2020年，面对新发展阶段的挑战和历史机遇，党的十九届五中全会提出了提升国家治理效能，改善民生福祉，提高经济发展质量和效益的发展目标。福利性财政支出在提高社会福利、推进基本公共服务均等化、巩固脱贫攻坚成果、促进共同富裕等方面发挥着不可替代作用。面对新的发展环境，如何优化财政分权体制，提高福利性财政支出效果，促进经济高质量健康发展就显得尤为重要。

本文在现有文献研究成果的基础上，运用福利经济学理论，选取2009-2018年省级面板数据，以财政分权和福利性财政支出结构为核心解释变量，并从地区人均收入、收入差距和人均GDP三个维度构建空间计量模型。通过对影响因素的实证分析发现：第一，地方财政支出分权度和地方财政汲取能力的提高能有效促进地区经济发展。地方财政税收收入占比和财政支出分权度即与居民收入差距显著负相关，又与地区GDP显著正相关；财政转移支付占比与地区GDP显著负相关。第二，中央和地方财政支出都具有较强的空间溢出效应，地区之间存在财政竞争，经济发展相互影响呈现聚集效应。财政转移支付与本地区居民城乡收入差距显著负相关，与邻近地区人均GDP显著正相关；人均社会保障支出与邻近地区人均GDP显著负相关。第三，福利性财政支出中的不同支出方向对经济发展影响不同。人均社会保障支出与人均GDP显著正相关，且与居民城乡收入差距和人均收入显著负相关；人均医疗卫生支出与居民人均收入显著负相关；人均教育支出与地区人均收入显著正相关。

根据实证分析结果，本文提出以下建议：一是，不断推进财税体制改革，优化财政分权体制。譬如，增强中央财政调控能力，开源节流，在符合法规条件下，缓解财政收支缺口的压力。二是，完善社会福利体系，提高居民福利水平。比如，调节地区间福利性财政支出水平，提高对贫困地区基础教育的投入，完善覆盖全民的社会保险制度，提高社会保障支出。三是，加强双循环经济体系建设，深入推进新型基础设施建设，平衡地区之间发展水平，增强区域发展协调性，建设完备的法律规范体系，合理运用财政补贴和税收减免政策，促进经济发展。

Good economic development has always been the eternal goal of national development, representing the prosperity of the country and the happiness of the people. In 2020, facing the challenges and historical opportunities in the new development stage, the Fifth Plenary Session of the 19th Communist Party of China Central Committee put forward the development goals of improving the efficiency of national governance, improving people's livelihood, and improving the quality and efficiency of economic development. Welfare expenditure plays an irreplaceable role in improving social welfare, promoting the equalization of basic public services, consolidating the achievements of poverty alleviation and promoting common prosperity. In the face of the new development environment, it is particularly important to optimize the fiscal decentralization system, improve the effect of welfare fiscal expenditure, and promote high-quality and healthy economic development.

Based on the existing literature research results, this paper uses the theory of welfare economics, selects the provincial panel data from 2009 to 2018, takes fiscal decentralization and welfare fiscal expenditure structure as the core explanatory variables, and constructs a spatial econometric model from three dimensions of regional per capita income, income gap and per capita GDP. Through the empirical analysis of the influencing factors, we find that: first, the improvement of fiscal expenditure decentralization and local fiscal absorptive capacity can effectively promote regional economic development. The proportion of local fiscal revenue and fiscal expenditure decentralization are negatively related to the income gap of residents, and positively related to the regional GDP; the proportion of fiscal transfer payment is negatively related to the regional GDP. Second, the central and local fiscal expenditure has a strong spatial spillover effect, and the interaction of economic development shows aggregation effect. Fiscal transfer payment is negatively related to the income gap between urban and rural residents in this region, and positively related to the per capita GDP of neighboring regions; there is fiscal competition among regions, and the per capita social security expenditure is negatively related to the per capita GDP of neighboring regions. Third, different directions of welfare expenditure have different effects on economic development. Per capita social security expenditure is positively correlated with per capita GDP, and negatively correlated with urban-rural income gap and per capita income; per capita medical and health expenditure is negatively correlated with per capita income; per capita education expenditure is positively correlated with regional per capita income.

According to the results of empirical analysis, this paper puts forward the following suggestions: first, continuously promote the reform of the fiscal and taxation system, optimize the fiscal decentralization system. We should strengthen the central government's ability of financial regulation, increase revenue and reduce expenditure, and ease the pressure of fiscal revenue and expenditure gap under the condition of compliance with laws and regulations. Second, improve the social welfare system and improve the level of residents' welfare. We should adjust the level of inter regional welfare fiscal expenditure, increase the investment in basic education in poor areas, improve the social insurance system covering the whole people, and increase social security expenditure. Third, strengthen the construction of double circular economy system. We should further promote the construction of new infrastructure, balance the development level among regions, enhance the coordination of regional development, build a complete legal system, and make rational use of fiscal subsidies and tax relief policies to promote economic development.