Abstract: The effective supply and balanced allocation of public services are key to enhancing the well-being of the people and an important path for promoting common prosperity from concept to practice. This paper takes the policy of fiscal fund integration as the research object, by using the data from 2011 to 2023, it empirically examines the impact of fiscal fund integration on the supply of public services for people's livelihood, and explores its role in promoting common prosperity. The measurement results show that the implementation of the policy of fiscal fund integration can significantly improve the supply level of public services for people's livelihood. Mechanism analysis indicates that the implementation of the policy of fiscal fund integration mainly ensures the supply of public services for people's livelihood by strengthening financial input and improving the efficiency of fund utilization. Further analysis reveals that the policy effect of fiscal fund integration weakens as the economic growth pressure and fiscal pressure in the region increase, and strengthens as the intensity of fiscal auditing increases. The implementation of the policy of fiscal fund integration also helps to promote the equalization of public services for people's livelihood in urban and rural areas. This paper provides empirical evidence and policy implications for evaluating the effect of the policy of fiscal fund integration, optimizing the allocation of fiscal resources, and promoting common prosperity through the improvement and efficiency enhancement of public services.

Key words: Common Prosperity, Public Service, Fiscal Expenditure, Fiscal Fund Coordination

摘要： 公共服务的有效供给与均衡配置是增进民生福祉的关键,也是推动共同富裕从理念走向实践的重要路径。本文以财政资金统筹政策为研究对象,基于2011—2023年城市层面数据,实证检验了财政资金统筹对民生性公共服务供给的影响,并探讨其在推动共同富裕中的作用。计量结果显示,财政资金统筹政策的实施能够显著提升民生性公共服务供给水平。机制分析表明,财政资金统筹政策的实施主要通过强化资金投入和提升资金使用效率来保障民生性公共服务供给。进一步分析发现,财政资金统筹的政策效果会随着地区经济增长压力和财政压力的增大而减弱,随着财政审计力度的提高而增强。财政资金统筹政策的实施还有助于促进城乡民生性公共服务均等化。本文为评估财政资金统筹政策效果、优化财政资源配置,以及通过公共服务提质增效促进共同富裕提供了实证依据与政策启示。

关键词: 共同富裕, 公共服务, 财政支出, 财政资金统筹