摘要
本文从财政生产性支出结构和生产性支出效率双重视角探讨了政府财政权力下放影响农村减贫效应,并且运用1995-2017年中国30个省份的面板数据进行了实证分析。研究结果表明:(1)财政权利下放显著降低农村贫困人口比例,农村减贫效果明显;(2)财政权利下放通过提高生产性支出比例和生产性支出效率两路径影响农村减贫效应;(3)研究时期内,财政权力下放有助于增强生产性支出和民生性支出,但仍以生产性支出为主要路径,以社会保障支出的民生性支出路径也比较突出,而以教育支出的民生性支出路径并不显著。
This paper discusses the effect of government fiscal decentralization on rural poverty reduction from the perspective of fiscal production expenditure structure and productive expenditure efficiency,and conducts empirical research using the panel data of 30 provinces in China from 1995 to 2017.The results show that:(1)the decentralization of fiscal rights significantly reduced the proportion of rural poor,and the effect of poverty reduction in rural areas was obvious;(2)the decentralization of fiscal rights affected the rural poverty alleviation effect by increasing the proportion of productive expenditure and the efficiency of productive expenditure;(3)during the study period,fiscal decentralization helped to increase productive expenditures and people’s livelihood expenditures.However,productive expenditures were still the main path,and people’s livelihood expenditure paths with social security expenditures were also prominent.The spending path was not significant.
作者
谢贤君
王晓芳
陈龙
XIE Xian-jun;WANG Xiao-fang;CHEN Long(School of Finance and Economics,Xi’an Jiaotong University,Xi’an 710061,China;Development Research Institute.Yunnan University,Kunming 650091,China)
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2020年第5期99-113,共15页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
基金
教育部哲学社会研究重大课题攻关项目(18JZD035)。
关键词
财政权力下放
减贫效应
生产性支出结构
生产性支出效率
民生性支出
decentralization of fiscal power
poverty reduction effect
productive expenditure structure
productive expenditure efficiency
people’s livelihood expenditure
作者简介
谢贤君,男,西安交通大学经济与金融学院博士生,主要从事可持续发展与减贫研究;王晓芳,女,西安交通大学经济与金融学院教授,主要从事金融发展与政策研究;陈龙,男,云南大学发展研究院硕士生,主要从事财政会计研究。
