贵州财经大学学报

›› 2017 ›› Issue (04): 13-23.

• 宏观经济 • 上一篇    下一篇

地方政府财政行为如何影响居民主观幸福感：来自中国的经验证据

梁城城   

  1. 中国财政科学研究院, 北京 100142
  • 收稿日期:2017-04-27 出版日期:2017-07-15 发布日期:2017-07-31
  • 作者简介:梁城城(1989—),男,湖北十堰人,中国财政科学研究院博士研究生,主要研究方向为财政理论与政策。
  • 基金资助:

    教育部人文社会科学研究西部和边疆地区青年基金项目"幸福经济学视角下政府财政支出行为研究"（项目批准号：15XJC790012）。

How local governments' financial behaviors affect residents' subjective well-being:The empirical evidence from China

LIANG Cheng-cheng   

  1. Chinese Academy of Fiscal Sciences, Beijing, 100142, China
  • Received:2017-04-27 Online:2017-07-15 Published:2017-07-31

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摘要： 基于中国综合社会调查（CGSS）数据和省级宏观数据，在使用Ordered Probit等计量模型分析后发现，地方政府财政行为对居民幸福感影响显著。具体表现在：（1）财政透明度、公共服务满意度对居民幸福感有显著的影响，并且财政透明度与居民幸福感呈正U型关系；（2）财政支出分权、民生类支出显著促进了居民幸福感的提升，并且其交互项对居民幸福感有显著影响抑制了两者对幸福感的促进作用；（3）宏观税收负担率与居民幸福感呈倒U型的关系。

关键词: 财政透明, 公共服务满意度, 财政分权, 税收负担, 主观幸福感

Abstract: Based on China's general social survey(CGSS)data and macro data at the provincial level,after using econometric model such as Ordered Probit,this paper found that local governments' financial behaviors significantly influence on residents' well-being.Specific performance are:(1)the fiscal transparency, public service satisfaction have a significant role in promoting residents' happiness;(2)fiscal decentralization, people's livelihood class spending significantly promoted the well-being of residents', and their interaction item has a significant effect in inhibiting their promoting effects of happiness;(3)macro tax burden and residents' well-being had a inverted u-shaped relationship Research of this paper provided empirical support to improve residents' well-being through optimizing local governments' financial behaviors.

Key words: fiscal transparency, public service satisfaction, fiscal decentralization, tax burden, subjective well-being

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