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我国社会性财政支出的效果评价
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摘要
财政支出效果的评价是近几年公共经济学研究领域的一个热门课题,已有大量相关成果问世。但现有研究多数是从总量角度考察财政支出对国民收入和私人部门的影响,忽视了财政支出的结构性影响。财政支出本身是由多种性质的支出构成的,各组成部分的支出目标和支出领域不同,对应的支出效果也必然不同,有必要对财政支出的单个组成部分进行分析评价。
     社会性财政支出(简称为社会性支出)作为财政支出的重要组成,不仅对经济增长有着积极的作用,而且有助于实现社会的公正及稳定,是提高社会福利条件和改善民生必不可少的条件。当前我国政府已意识到强化社会性支出的重要性,不断优化财政支出结构,加大对社会保障、医疗卫生、科技教育等社会事业领域的投入,试图扭转公共服务提供不足的现状。但我国社会性支出的支出效果究竟如何,是否实现了政府的财政职能目标,能否促进经济增长与社会公平的良性互动,对此问题的研究还几乎是一项空白,至今还没有学者对此进行过全面系统的评价,还未形成一个成熟的社会性支出效果评价框架。基于此,本文以社会性支出作为研究对象,对我国政府社会性支出的效果进行评价,以期明确社会性支出的改革方向,形成更加合理的财政支出结构,进而推动我国经济效率的提高,促进社会主义和谐社会的构建。
     要评价社会性支出的效果,首先需要建立评价框架体系。本文在对社会性支出及其效果评价标准的相关理论进行梳理的基础上,根据政府财政支出的职能,将“效率”与“公平”作为社会性支出效果的评价标准和准则,进而构建了一个多层次、多角度的评价框架体系。效率方面,以其是否能促进社会财富增长,能否提高经济增长水平为依据。公平方面,不同于以往研究简单的将收入差距作为衡量收入分配公平的指标,仅对社会性支出的结果公平进行评价,本文根据收入分配的环节,将社会性支出的公平标准划分为起点公平和结果公平两个方面,首次对社会性支出的起点公平性进行了评价。另外,鉴于城乡领域收入分配不公的严重性,以社会性支出调节城乡收入分配的效果为例,说明其是否有助于实现社会公平。其中,将社会性支出起点公平的标准界定为社会性支出所形成的基本公共服务在城乡间的差异,如果城乡基本公共服务水平的差距呈收敛趋势,就表明社会性支出对城乡收入分配起点公平有着良好的调节效果。社会性支出结果公平的标准为其是否有助于改善城乡间过大的收入差距,如果社会性支出能使城乡居民的收入差距得以缩小,则说明其有助于城乡收入分配结果公平的实现。
     在社会性支出起点公平性的评价方面,本文以“社会性财政资金投入→形成基本公共服务→居民收入分配起点公平”的逻辑为出发点,采用产出类指标构建了反映城乡基本公共服务水平的指标体系,并合成了相应指数,在此基础上,分别对我国城乡基本公共服务水平进行了β收敛及δ收敛检验,发现我国城乡基本公共服务水平的差距存在δ收敛和绝对β收敛,在控制地区影响后,也存在相对β收敛,收敛速度从大到小依次为东部、中部及西部。社会性支出有明显成效,起到了为城乡居民创造收入分配起点公平的作用。
     在社会性支出结果公平性的评价方面,为解决变量内生性问题,本文利用系统GMM方法分别估计了未考虑起点公平和考虑起点公平两种情况下,社会性支出总体规模及结构对城乡收入差距的影响,结果表明,社会性支出总体规模在调节城乡收入分配结果公平上的效果较明显,可有效降低城乡收入差距扩大的程度,从支出结构来看,社会性支出中的购买性支出能够较好的改善城乡收入分配格局,有助于实现城乡收入分配的结果公平。但转移性支出未能缩小城乡收入差距,并有可能起到相反的作用,使城乡收入差距进一步恶化。
     在社会性支出的效率评价方面,以往研究都将社会性支出与经济增长间的关系设定为单调的线性关系,而两者间可能存在着非线性关系,本文基于相关理论基础,首次利用面板平滑转换模型在非线性的框架下考察了社会性支出的效率,并对其中最优的社会性支出规模进行了估计。结果显示,社会性支出对经济增长的影响具有双门槛特征,社会性支出占GDP比重的最优规模为5%至17%之间。当支出规模低于5%或高于17%时,社会性支出的增加会导致经济增长水平的下降,社会性支出不具有效率。而支出规模在5%至17%之间时,社会性支出对经济增长具有显著的促进作用,在宏观上有效率。目前,我国社会性支出位于最优规模范围内,社会性支出具有效率。
     进一步,因以往研究都没有考虑到效率与公平间的互动关系,且忽视了变量的内生性问题,为使评价更加全面,本文将社会性支出、经济效率、社会公平纳入到统一的分析框架中,在考虑了效率与公平互动关系的背景下对社会性支出的效果进行了综合评价,对以往研究做了有益补充。因结果公平作为收入分配公平与否最直接和最集中的反映,这里的公平我们将其界定为收入分配的结果公平,主要由城乡收入差距来体现。通过建立联立方程模型,利用2SLS估计法对参数进行估计后,得出结论,在考虑了效率和公平互动关系后,社会性支出总体规模对经济增长的激励轨迹呈U型,对城乡收入差距有显著的缩小作用,社会性支出的支出效果良好,实现了效率与公平的双重目标。从支出结构来看,购买性支出对经济增长的影响是显著非线性的,并呈U型,对城乡收入差距的影响显著为负,购买性支出的综合支出效果良好。转移性支出则对经济增长无显著影响,与城乡收入差距正向相关,但不显著,转移性支出未能实现其财政职能。
     最后,结合实证分析得出的基本结论,本文从加大社会性支出的比重、实现基本公共服务均等化、扩大购买性支出规模、调整转移性支出的投入方向这四个方面提出了相关政策建议,以为我国社会性财政政策的优化提供参考依据。
Evaluation of the effect of social expenditure has become a hot topic and anumber of related results have been published in the field of public economicsresearch in recent years. However, most of the existing research considers the effectsof fiscal expenditure to national income and private sector from the prospect of thegross, and which ignores the structural impact of fiscal expenditure. Expenditure is acombination of a variety of expenditure. The different components of expenditurehave the different targets and areas so that they respectively have the differentexpending effects. Therefore, it is necessary to make analysis and evaluation for theindividual components of financial expenditure.
     As an important part of the fiscal expenditure, social expenditure is an essentialcondition of improving the social welfare and People's livelihood. China'sgovernment realizes the importance of strengthening social expenditure, to constantlyoptimize the structure of fiscal expenditure, to increase investment in social security,health care, education of science and technology, and other field of socialundertakings, and to attempt to change the current situation where public serviceprovision is insufficient. However, there is currently no research about the effects ofpresent social expenditure, whether to implement the government's fiscal functions,whether to promote positive interaction between economic growth and social equity.So far no scholars have conducted a comprehensive system of evaluation, and amature framework to evaluate social spending has not yet formed. Based on these, inthis paper, we take the social fiscal expenditure as research object, to evaluate theeffectiveness of government social expenditure in China, in order to identify reformdirection of social expenditure, forming more reasonable financial expenditurestructure, furthermore, promoting increased economic efficiency in China and topromote the construction of socialist harmonious society.
     To evaluate the effect of social spending, the first thing is to establish anevaluation frame work system. In this paper, we initially found the theory of socialexpenditure and its effect evaluation criteria, and define the related concepts.According to the government functions of the financial expenditure, in this paper,"efficiency" and "equity" are taken as the standards and guidelines for evaluation ofsocial expenditure. Further, a multi-level and multi-angle evaluation framework of system has been built. In the aspect of efficiency, whether social expenditure isefficient, depends on the basis of whether it can promote growth of social wealth andraise the level of economic growth. In the aspect of justice, this paper is unlike theprevious researches which just simply regard the income gap as a measure of justiceand only evaluate the social expenditure in result justice. In the light of the incomedistribution aspects, the fair criterions of social expenditure is divided into two partsas beginning justice and result justice, and in the first time make an evaluation ofbeginningjustice. Additionally, for the seriousness of the income’s inequitabledistribution, we take social expenditure adjustment of income distribution effects asan example, to whether the social expenditure contributes to the achievement of socialequity. The criterion of social expenditure beginningjustice is defined as differencebetween the basic public services in urban and that in rural, formed by socialexpenditure. If the gap between urban and rural basic public service shows thetendency of convergence, it indicates that social expenditure has a good effect on thebeginningjustice of the urban-rural income distribution. The criterion of the socialexpenditure result justice is defined as whether it helped to improve the excessiveincome gap between urban and rural areas. If social expenditure narrows the incomegap between urban and rural residents, then social expenditure has a great help to therealization of the urban and rural result justice income distributions.
     In the evaluation of social expenditure to the beginningjustice in this paper, tobegin with the logical starting point as “social financial funds inputs→formed basicpublic service→residents income distribution beginning fair”, we use outputs classindicators to build indicators system which reflects urban and rural basic publicservice level, and synthesis the corresponding index. Based on this, we take the β andδ convergence test on the urban and rural basic public service respectively. We noticethat in our country, the gap between the urban and rural basic public service levelexists the δ convergence and absolute β convergence. There also exists relative βconvergence after controlling regional effect. From large to small, the convergencerates are followed by Eastern, Central and Western. The social expenditure has aremarkable effect, playing a role for the urban and rural residents’ income distributionbeginningjustice.
     In the evaluation of social expenditure to the result justice in this paper, forsolving the problem of endogenous variable, we use system GMM method to estimatetwo situations as follows: considering beginningjustice and not consideringbeginningjustice respectively, the overall scale of the social expenditure and the influence of structure on the income gap between the urban and rural areas. The resultindicates that, the overall scale of the social expenditure has remarkable effect on theurban and rural income distribution results justice and effectively reduces theexpansion of the income gap between the urban and rural areas. From expenditurestructure, purchase expenditure of social expenditure is able to improve the urban andrural income distribution pattern, which has a great help to the outcome of theurban-rural income distribution result justice. However transfer spending has failed tonarrow the income gap between the urban and rural areas, and may have the adverseeffect, furthermore to deteriorate the urban-rural income gap.
     In the evaluation of social expenditure to the efficiency, there is a linear relationbetween social expenditure and economic growth in the previous studies. However,a nonlinear relationship may exist between them. In this paper, based on the relevantbasic theory, we use panel smooth transition to study the efficiency of socialexpenditure within the framework of the nonlinear model, and estimate the optimalmodel of social expenditure. Result indicates that social expenditure has the doublethreshold feature impact on economic growth when social expenditure accounts for aproportion from5%to17%of the GDP optimal scales. When the expenditure scales isless than5%or greater than17%, the increase in social expenditure will result in thedecrease of the economic growth level and the social expenditure is not efficient.When the social expenditure scales is between5%and17%, social expenditure has asignificant role in promoting economic growth, generally efficient. Currently, withinthe context of social expenditure in China is within the optimal scales and socialexpenditure works efficiently.
     Additionally, previous studies have neglected the context of the interactionbetween efficiency and equity and the endogenous variable. In order to make theevaluation more comprehensive, a unified analysis framework included the socialexpenditure, economic efficiency and social equity has been built. In the context ofthe interaction between efficiency and equity, we comprehensively evaluate theeffectiveness of social expenditure. Because results justice is considered as the mostdirect and most concentrated reflection of whether income distribution is fair, wedefined the justice as result justice of the income distribution. The results justice isprimarily represented by the urban-rural income gap. Through the establishment ofsimultaneous equations model, we draw a conclusion after estimating the parametersby using2SLS estimation method. In light of the fact that the interaction betweenefficiency and fairness is considered, the trajectory of the fact that overall scales of social expenditure stimulate the economic growth is u-shaped. The overall scales ofsocial expenditure significantly reduce the urban-rural income gap, and the socialexpenditure works well, achieving the dual objectives of efficiency and fairness. Fromthe expenditure structure, the impact that the purchase expenditure has on economicgrowth is significantly non-linear and u-shaped. Based on the significantly negativeimpact on the urban-rural income gap, the purchase expenditure from the integratedexpenditure has a good effect. For the transfer expenditure, there is no significantimpact on economic growth. Because the transfer expenditure has no influence to theurban-rural income gap but has been positive correlated with it, transfer expenditurefail to achieve its financial function.
     Finally, combined with the empirical analysis, we draw the basic conclusion: inthis paper, in order to provide a basis for the optimization of fiscal policy on societyin China, we propose the suggestion and related policies in the following four aspects:increasing share of social expenditure, achieving equalization of basic public services,expanding the scale of purchase expenditure, adjusting the input direction of transferspending.
引文
①资料来源于国家财政部网站,http://www.mof.gov.cn/zhuantihuigu/2007ysbg/bjzl/200805/t20080519_25727.html
    ①资料来源于统计局网站http://www.mof.gov.cn/zhuantihuigu/2007ysbg/zjjd/200805/t20080519_25812.html
    ①资料来源于财政部财政科学研究所http://www.crifs.org.cn/crifs/html/default/caijingyaowen/_content/12_10/08/1349659731033.html
    ①资料来源于第一财经日报http://msn.ent.ynet.com/view.jsp?oid=76462533
    ①引自陈燕.公平与效率[M].北京:中国社会科学出版社,2007.
    ①资料来源:中国经济导报http://www.ceh.com.cn/ceh/llpd/2011/6/18/80968.shtml
    ①资料来源于中国改革论坛http://www.chinareform.org.cn/society/income/Forward/201008/t20100820_40725.htm
    ①资料来源于http://finance.sina.com.cn/roll/20110110/08519226188.shtml
    ①资料来源于http://finance.sina.com.cn/economist/jingjixueren/20070818/00363894380.shtml
    ①资料来源于http://news.sohu.com/20050222/n224379479.shtml
    ①资料来源于国家统计局网站http://www.stats.gov.cn/was40/gjtjj_detail.jsp?channelid=33728&record=984;网易财经(原载于中国经济周刊)http://money.163.com/11/0920/01/7EBV0K7800252G50.html
    ①资料来源于http://finance.ifeng.com/news/macro/20121120/7321042.shtml
    ①资料来源于http://www.21cbh.com/HTML/2013-2-23/xMNjUxXzYyNDkxMg.html
    ①资料来源于http://finance.people.com.cn/GB/n/2013/0221/c1004-20554390.html
    ①资料来源于http://www.afinance.cn/new/xwpl/201112/404735.html
    ①该文结论为我国政府的最优规模是政府消费支出占GDP比重的17.5%,而根据统计口径,社会性支出应大致等于消费性支出扣除国防费和行政管理费等服务性支出后再加上政府转移性支出的总额。根据《2011年统计年鉴》计算整理,我国服务性支出占GDP比重为3.3%,转移性支出占比为2.6%,因此最优社会性支出规模为16.8%。
    ②资料来源于中国社科院《中国财政政策报告》http://epaper.21cbh.com/html/2010-09/14/content_130443.htm
    ①资料来源于郑州晚报,2011年2月23日,http://finance.ifeng.com/news/20110223/3459955.shtml
    ①资料来源:http://finance.sina.com.cn/review/mspl/20130423/025915240648.shtml
    ①资料来源:财政部财政科学研究所http://www.crifs.org.cn/crifs/html/default/caizhengshihua/_content/12_04/26/1335417931322.html
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