城市最低生活保障各级财政支出均等化效应研究——基于泰尔指数分解检验

摘要

运用泰尔指数及分解方法,测算了我国2005-2014年城市最低生活保障各级财政支出的均等化效应.测算结果表明:城市低保财政支出均等化水平不断提高,但也存在诸多不合理之处.对城市低保各级财政支出的均等化效应考察发现,中央财政支出起了主导性作用,但在东部省份的支出安排不尽合理;省级财政在城市低保中没有发挥与其财力相适应的均等化效应,甚至还产生阻碍作用,一定程度上抵消了均等化效应,县级财政支出的均等化效应高于省级财政,其支出负担较重.应缩小城市低保地区差异,提高各级财政支出的均等化效应,合理划分各级财政的支出责任.%The paper calculate Theil index levels and equalization effects about the urban minimum subsistence scheme expenditure by Theil index decomposition method from 2005 to 2014.The calculation results show that the fiscal expenditure equal level continues to increase of the urban minimum subsistence scheme.But it also has many unreasonable:Central government′s expenditure has played a leading equalization role in t the urban minimum living support scheme,But the expenditure arrangements in the eastern provinces is not reasonable,Not only the provincial fiscal does not play its financial resources to adapt equalization effect the urban minimum living support scheme,But also have a"cancellation effect",Equalization of the country fiscal expenditure is higher than the provincial fiscal expenditure and burden heavier..Finally,the paper puts forward relevant policy recommendations that how to narrow regional disparities of the urban minimum subsistence scheme and improve levels of financial expenditure′ equalization effect and divide reasonably the fiscal responsibility at all levels of expenditure.