贵州财经大学学报 ›› 2025 ›› Issue (04): 30-39.

• 宏观经济 • 上一篇    

重生产"还是"重民生":财政支出结构对共同富裕的效应研究

贺佳, 李新江, 丁良辰   

  1. 河北大学 管理学院, 河北 保定 071002
  • 收稿日期:2024-10-29 发布日期:2025-07-17
  • 作者简介:贺佳(1990—),男,河北廊坊人,河北大学副教授、经济学博士,中央财经大学博士后,硕士生导师,研究方向为财税理论与政策、财税政策效应评估;李新江(2000—),男,河北沧州人,河北大学硕士研究生,研究方向为财税理论与政策;丁良辰(2000—),女,湖南常德人,河北大学硕士研究生,研究方向为财税理论与政策。
  • 基金资助:
    本文是国家社会科学基金青年项目"税收优惠助力制造业重点产业链高质量发展的效应评估和优化路径研究"(项目编号:24CJY035)的阶段性成果。

Focus on Production or Public Welfare? -The Impact of Fiscal Expenditure Structure on Common Prosperity

HE Jia, LI Xinjiang, DING Liangchen   

  1. School of Management, Hebei University, Baoding, Hebei 071002, China
  • Received:2024-10-29 Published:2025-07-17

摘要: 共同富裕是中国式现代化的重要特征,是中国特色社会主义的本质要求,财政支出"重生产"还是"重民生"影响着共同富裕水平。现有研究多聚焦于单一财政支出对经济增长或收入差距的影响,鲜有文献将生产性、民生性财政支出和共同富裕纳入同一分析框架。文章基于2000—2022年省级面板数据,立足理论分析,运用固定效应模型、门槛效应模型和链式中介模型研究了财政支出结构与共同富裕之间的关系。研究表明,目前民生性财政支出占比的提升更能够促进共同富裕,经一系列稳健性检验后依然成立;财政支出结构对共同富裕的影响在地理位置、财政自给率、财政透明度等方面均有异质性;进一步研究发现,民生性财政支出比重增加对共同富裕的影响存在"边际效应"非线性递增特征,现阶段民生性支出的最优占比约为64.04%;机制检验表明,提高民生性财政支出比重可以促进劳动生产率和企业效益显著提升,从而推动共同富裕。研究结论可为优化财政支出结构、扎实推进共同富裕提供经验证据和政策参考。

关键词: 财政支出结构, 共同富裕, 最优比重, 链式中介效应

Abstract: Common prosperity is a significant characteristic of Chinese-style modernization and an essential requirement of socialism with Chinese characteristics. The allocation of fiscal expenditure between 'productive' and 'livelihood-oriented' spending significantly influences the degree of common prosperity. Existing studies primarily focus on the impact of individual types of fiscal expenditure on economic growth or income inequality, with limited research integrating productive expenditure, livelihood-oriented expenditure, and common prosperity into a unified analytical framework. Based on provincial panel data from 2000 to 2022, this study employs theoretical analysis, a fixed-effects model, a threshold effects model and a chain mediation model to explore the relationship between fiscal expenditure structure and common prosperity. The findings reveal that increasing the proportion of livelihood-oriented fiscal expenditure is more conducive to promoting common prosperity, a conclusion that remains robust across a series of sensitivity tests. The impact of fiscal expenditure structure on common prosperity exhibits heterogeneity across factors such as geographical location, fiscal self-sufficiency, and fiscal transparency.Further analysis shows that the effect of increasing the proportion of livelihood-oriented fiscal expenditure on common prosperity displays a nonlinear marginal increment. The optimal proportion of livelihood-oriented expenditure at the current stage is estimated to be approximately 64.04%. Mechanism tests indicate that raising the proportion of livelihood-oriented fiscal expenditure significantly enhances labor productivity and enterprise performance, thereby advancing common prosperity. These findings provide empirical evidence and policy recommendations for optimizing fiscal expenditure structures and advancing common prosperity.

Key words: fiscal expenditure structure, common prosperity, optimal proportion, chain mediation effect

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