中国财政制度发展对人类发展指数的影响检验
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摘要
人类发展指数由预期寿命指数、教育指数和收入指数构成,能更为全面地衡量人类整体发展水平。该文选取代表财政制度发展的赤字率、透明度、分权度和福利性支出占比四个变量,先与人类发展指数进行了线性关系检验,之后再进行了回归分析。结果显示,财政制度各构成要素对人类发展指数均为正影响,影响程度从大到小依次为分权度、透明度、福利性支出占比和赤字率。故应通过理顺中央与地方财政关系、提高财政透明度、完善财政支出结构和控制赤字率等措施,从完善财政制度入手来提高我国人类发展水平。
The human development index is composed of life expectancy index, education index and income index, which can measure the overall development level of human beings. Therefore, it is necessary to discuss the human development index from the perspective of the overall development of the fiscal system. Four variables including deficit rate, transparency, decentralization and the proportion of welfare expenditure, which represent the development of the fiscal system, are selected to take a linear regression relationship test with the human development index. The results show that the impacts of the constituent elements of the fiscal system on the human development index from more to less in proper order are decentralization, transparency, the proportion of welfare expenditure and deficit rate. Therefore, it is necessary to enhance the level of human development in China from the perspective of improving the financial system through the measures such as sorting out the fiscal relationship between the central government and local governments, enhancing fiscal transparency, improving the structure of fiscal expenditure, and controlling the deficit rate.
The human development index is composed of life expectancy index, education index and income index, which can measure the overall development level of human beings. Therefore, it is necessary to discuss the human development index from the perspective of the overall development of the fiscal system. Four variables including deficit rate, transparency, decentralization and the proportion of welfare expenditure, which represent the development of the fiscal system, are selected to take a linear regression relationship test with the human development index. The results show that the impacts of the constituent elements of the fiscal system on the human development index from more to less in proper order are decentralization, transparency, the proportion of welfare expenditure and deficit rate. Therefore, it is necessary to enhance the level of human development in China from the perspective of improving the financial system through the measures such as sorting out the fiscal relationship between the central government and local governments, enhancing fiscal transparency, improving the structure of fiscal expenditure, and controlling the deficit rate.
引文
[1] 宋洪远,马永良.使用人类发展指数对中国城乡差距的一种估计[J].经济研究,2004(11):4-15.
[2] 杨永恒,胡鞍钢,张宁.基于主成分分析法的人类发展指数替代技术[J].经济研究,2005(7):4-17.
[3] 霍景东,夏杰长.公共支出与人类发展指数——对中国的实证分析:1990-2002[J]财经论丛,2005(4):7-10.
[4] 黄君洁.地区差距、财政支出分权与人类发展——基于中国的经验研究[J].山西财经大学学报,2009(10):35-44.
[5] 李晶.在污染的迷雾中发展?——污染敏感的人类发展指数及其实证分析[J].经济科学,2007(4):94-108.
[6] 杨志勇.现代财政制度探索:国家治理视角下的中国财税改革[M].广州:广东经济出版社,2015:147.
[7] 王庆.论我国现代财政制度的建立——基于现代性视角分析[J].求实,2016(2):49-58.
[8] 王庆.现代财政制度建设中的困惑如何破解[J].开放导报,2017(1):65-68.
[9] 闫坤,于树一.中国的市场化改革与公共财政职能转换[M].北京:社会科学文献出版社,2016:122-125.
(1) 数据来源于2017年中国统计年鉴。
(2) 数据来源于2018年中国统计年鉴。
(3) 数据来源于数据来源于中国财政年鉴1995、2017。
(4) 由于赤字率、透明度和分权度均为比例数据,为统一解释变量体系便于回归分析,这里同样采用福利性支出占财政支出比重来表示福利性支出。
(5) 这一结果也说明,相比传统的从财政支出或具体支出项目总额与结构上关注财政对人类发展水平所起作用,还应加强对财政制度整体建设的关注。换句话讲,即便财政支出或具体支出项目总额与结构不变,通过财政制度建设也能提升人类发展水平。
[2] 杨永恒,胡鞍钢,张宁.基于主成分分析法的人类发展指数替代技术[J].经济研究,2005(7):4-17.
[3] 霍景东,夏杰长.公共支出与人类发展指数——对中国的实证分析:1990-2002[J]财经论丛,2005(4):7-10.
[4] 黄君洁.地区差距、财政支出分权与人类发展——基于中国的经验研究[J].山西财经大学学报,2009(10):35-44.
[5] 李晶.在污染的迷雾中发展?——污染敏感的人类发展指数及其实证分析[J].经济科学,2007(4):94-108.
[6] 杨志勇.现代财政制度探索:国家治理视角下的中国财税改革[M].广州:广东经济出版社,2015:147.
[7] 王庆.论我国现代财政制度的建立——基于现代性视角分析[J].求实,2016(2):49-58.
[8] 王庆.现代财政制度建设中的困惑如何破解[J].开放导报,2017(1):65-68.
[9] 闫坤,于树一.中国的市场化改革与公共财政职能转换[M].北京:社会科学文献出版社,2016:122-125.
(1) 数据来源于2017年中国统计年鉴。
(2) 数据来源于2018年中国统计年鉴。
(3) 数据来源于数据来源于中国财政年鉴1995、2017。
(4) 由于赤字率、透明度和分权度均为比例数据,为统一解释变量体系便于回归分析,这里同样采用福利性支出占财政支出比重来表示福利性支出。
(5) 这一结果也说明,相比传统的从财政支出或具体支出项目总额与结构上关注财政对人类发展水平所起作用,还应加强对财政制度整体建设的关注。换句话讲,即便财政支出或具体支出项目总额与结构不变,通过财政制度建设也能提升人类发展水平。