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社会保障支出与共同富裕——兼论地方财政收入的门槛效应 被引量:1

Social Security Expenditure and Common Prosperity--Threshold Effect of Local Fiscal Revenue
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摘要 基于1998~2022年我国30个省份的面板数据,使用固定效应模型与长差分模型,研究社会保障支出对共同富裕的影响效应及其作用渠道。研究表明:社会保障支出显著促进共同富裕,不仅如此,社会保障支出还是实现共同富裕效应的长效机制。作用机制检验表明,省内社会保障横向转移支付是社会保障支出影响共同富裕的作用渠道。门槛检验结果表明,社会保障支出对共同富裕的促进效应随地方财政收入的增长而呈现出先增加后减少的“倒U型”特征。据此,应持续优化社会保障制度支出结构,强化省内横向转移支付机制,着力提高社会保障统筹层次,探索建立省际间社会保障横向转移支付机制。 Based on the panel data of 30 provinces in China from 1998 to 2022,this paper uses the fixed effect model and long difference model to analyze the effect of social security expenditure on common prosperity and its channel.The results show that social security expenditure significantly promotes common prosperity,and moreover,social security expenditure is also a long-term mechanism to achieve common prosperity effect.The results of channel test confirm that the horizontal transfer payment of social security within the province is the channel of financial social security expenditure affecting common prosperity.The results of threshold test show that the promoting effect of social security expenditure on common prosperity increases first and then decreases with the growth of local fiscal revenue.Therefore,we should continue to optimize the structure of social security expenditure,strengthen the mechanism of intra-provincial horizontal transfer payment,make efforts to raise the level of social security coordination,and explore to establish the mechanism of inter-provincial horizontal transfer payment for social security.
作者 何敏 朱铭来 HE Min;ZHU Ming-lai(School of Finance,Nankai University,Tianjin 300350,China)
出处 《经济体制改革》 CSSCI 北大核心 2024年第3期26-34,共9页 Reform of Economic System
基金 国家社会科学基金一般项目“延迟退休背景下中国特色代际支持模式及影响研究”(23BRK015) 天津市研究生科研创新项目“中高龄劳动者再就业困局如何破解?——医疗保险势能与自雇创业动能”(2021YJSB058)。
关键词 社会保障支出 共同富裕 横向转移支付 social security expenditure common prosperity horizontal transfer payment
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