财税与公共管理学院知识库

共同富裕是社会主义的本质要求，是中国式现代化的重要特征。党的二十大 报告指出实现全体人民共同富裕是中国式现代化的本质要求，强调要实现好、维 护好、发展好最广大人民的根本利益，健全基本公共服务体系，提高公共服务水 平，扎实推进共同富裕。可见，基本公共服务均等化是实现共同富裕的基础保障 和重要手段。基本公共服务均等化在对象、过程和目标均与共同富裕均具有一致 性，通过建立健全基本公共服务，推进共同富裕目标的实现。

本文从基本公共服务均等化推进共同富裕目标实现的理论机制入手，基于共 同富裕和基本公共服务均等化的时代内涵，构建共同富裕和基本公共服务均等化 的指标体系，测算2012-2022年各省份共同富裕指数和基本公共服务均等化指数， 基于一级指标划分进一步测算共同富裕的发展性指数、高质量指数和基本公共服 务均等化的民生类指数、社会类指数，分析省际间共同富裕和基本公共服务均等 化存在的差异，使用 Kernel 核密度图三维考察共同富裕和基本公共服务均等化 的时空变动趋势，实证分析基本公共服务均等化对共同富裕的影响效应，并通过 内生性处理和稳健性检验，进一步从异质性、影响路径和趋势周期性三方面进行 深入分析，为完善基本公共服务均等化推进共同富裕目标实现提供现实依据。

通过指标测算发现，我国共同富裕和基本公共服务均等化水平相对较低，但 整体呈现向好的发展趋势。Kernel 核密度图分析结果可见，我国共同富裕有所提 高，水平偏低，但在持续推进，存在差距扩大的趋势；我国基本公共服务均等化 水平有所提高，极化现象得到缓解。实证分析结果可见，基本公共服务均等化对 共同富裕具有正向促进作用。内生性处理和稳健性检验结果可见，前述基准回归 结果可信。异质性分析可见，不同地区和路径下基本公共服务均等化对共同富裕 的促进作用存在差异。趋势周期性检验可见，财政趋势性因素对共同富裕具有正 向促进作用。基于上述分析结果，本文从完善基本公共服务体系、加强基本公共 服务协调发展、健全财政税收体系等方面提出推进共同富裕的对策建议，为实现 共同富裕目标赋能。

Common prosperity is the essential requirement of socialism and an important feature of Chinese modernization. The report of the 20th National Congress of the Communist Party of China pointed out that the realization of common prosperity for all the people is the essential requirement of Chinese modernization, and stressed the need to realize, maintain and develop the fundamental interests of the overwhelming majority of the people, improve the basic public service system, improve the level of public services, and solidly promote common prosperity. It can be seen that the equalization of basic public services is the basic guarantee and important means to achieve common prosperity. The equalization of basic public services is consistent with common prosperity in terms of object, process and goal. By establishing and improving basic public services, we can promote the realization of the goal of common prosperity. Starting from the theoretical mechanism of the equalization of basic public services to promote the realization of the goal of common prosperity, and based on the Era Connotation of common prosperity and the equalization of basic public services, this paper constructs the index system of common prosperity and the equalization of basic public services, calculates the common prosperity index and the equalization index of basic public services of each province from 2012 to 2022, further calculates the development index, high-quality index and the livelihood index and social index of the equalization of basic public services of common prosperity based on the division of primary indicators, analyzes the differences between common prosperity and the equalization of basic public services among provinces, uses the kernel density diagram to examine the spatiotemporal trends of common prosperity and the equalization of basic public services, and empirically analyzes the impact of the equalization of basic public services on common prosperity, and through endogenous analysis.We will further analyze the heterogeneity, impact path and trend periodicity in order to provide a realistic basis for improving the equalization of basic public services and promoting the realization of the goal of common prosperity. Through the index calculation, it is found that the level of common prosperity and equalization of basic public services in China is relatively low, but the overall development trend is good. The analysis results of kernel kernel density map show that China's common prosperity has improved and the level is low, but it continues to advance, and there is a trend of widening gap; The equalization of basic public services in China has been improved, and polarization has been alleviated. The empirical results show that the equalization of basic public services has a positive role in promoting common prosperity. The results of endogenous treatment and robustness test show that the above benchmark regression results are credible. Heterogeneity analysis shows that the role of equalization of basic public services in promoting common prosperity is different in different regions and paths. The cyclical test of the trend shows that the financial trend factor has a positive role in promoting common prosperity. Based on the above analysis results, this paper puts forward countermeasures and suggestions to promote common prosperity from the aspects of improving the basic public service system, strengthening the coordinated development of basic public services, and improving the financial and tax system, so as to enable the realization of the goal of common prosperity.