谁从增加的农村低保支出中受益？——基于边际受益归宿的分析公共选择理论下的税收成本与社会契约形式转变

财经论丛 ›› 2018, Vol. 34 ›› Issue (2): 30-38.

谁从增加的农村低保支出中受益？——基于边际受益归宿的分析公共选择理论下的税收成本与社会契约形式转变

刘丹¹, 卢洪友²

1.浙江财经大学财政税务学院,浙江杭州 310018
2.武汉大学经济与管理学院,湖北武汉 430072

收稿日期:2017-07-05 出版日期:2018-02-10 发布日期:2018-02-10
作者简介:刘丹(1986-),女,河南淇县人,浙江财经大学财政税务学院博士后;卢洪友(1958-),男,山东费县人,武汉大学经济与管理学院教授。
基金资助:
国家社会科学基金重大项目(15ZDB158);国家自然科学基金项目(71573194);中国标准化研究院项目“农村社会保障标准化研究”;博士后科学基金面上项目(2017M610361)

Who Benefits from Extra Fiscal Expenditure on Rural Minimum Living Allowance ？ ——Analysis Based on Marginal Benefit Incidence

LIU Dan¹, LU Hongyou²

1.School of Finance and Taxation,Zhejiang University of Finance and Economics,Hangzhou 310018,China
2.School of Economics and Management,Wuhan University, Wuhan 430072,China

Received:2017-07-05 Online:2018-02-10 Published:2018-02-10

摘要/Abstract

摘要： 基本公共服务受益均等化要求农村低保支出应有效地保障贫困地区具备提供大致均等化农村低保服务的财政能力。本文运用边际受益归宿分析技术,实证测度了2008～2012年中国118个地级市的农村低保支出边际受益分配状况。研究发现,农村低保支出的边际受益率随地区经济发展水平的升高而升高,富裕地区是新增农村低保支出的最大受益者;从动态角度观察,贫困地区与富裕地区农村低保支出边际受益率的差值在逐渐扩大,从2008年的0.6453增加到2012年的0.8912。这表明,农村低保支出受益分配的公平性有待改善。基于此,建议政府完善现有农村低保转移支付分配体制,提高农村低保资源配置效率,以提升贫困地区的受益水平,做到精准扶贫。

关键词: 农村, 低保支出, 贫困, 边际受益归宿

Abstract: The fiscal expenditure on rural minimum living allowance should effectively guarantee poor areas enough fiscal abilities to supply equal rural minimum living allowance service,which is required by equalization of benefit from basic public services.This paper evaluates the marginal incidence of the fiscal expenditure on rural minimum living allowance based on dataof 118 prefectures from 2008 to 2012. The results are as follows: firstly,the marginal benefit rate of fiscal expenditure on rural minimum living allowancerises along with the regional economic development level, and rich areas benefit most; secondly,viewed from the dynamic perspective, the gap of the marginal benefit rates between poor and rich areas is widening, from 0.6453 in 2008 to 0.8912 in 2012.The conclusion shows that the fairness of the benefit distribution of fiscal expenditure on rural minimum living allowance should be improved. In order to enhance the benefit level of poor areas and achieve accurate poverty alleviation, the paper suggestsimproving fiscal transfer system and spending policies of rural minimum living allowance,so as to enhance the efficiency of resource allocation of rural minimum living allowance.

Key words: Rural Areas, Public Expenditure on Minimum Living Allowance, Poverty, Marginal Benefit Incidence

中图分类号:

F812.45

刘丹, 卢洪友. 谁从增加的农村低保支出中受益？——基于边际受益归宿的分析公共选择理论下的税收成本与社会契约形式转变[J]. 财经论丛, 2018, 34(2): 30-38.

LIU Dan, LU Hongyou. Who Benefits from Extra Fiscal Expenditure on Rural Minimum Living Allowance ？ ——Analysis Based on Marginal Benefit Incidence[J]. , 2018, 34(2): 30-38.

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