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作为政府提供基本公共服务的基础资源,财政性社会支出的均等化是公共服务均等化的前提。基于2007和2008年地级市数据,本文发现地级市间人均财政性社会支出很不均等,基尼系数为0.336和0.313。计量分析表明,人均财政支出、财政依赖度、城镇化、国有就业比重与人均财政性社会支出正相关。回归方程的不均等分解发现:人均财政支出、城镇化等结构性因素是不均等的促增因素;2007年地区差异是促增因素,而2008年随着中部“福利赶超”而转为促减因素;财政依赖度发挥了首要但有限的均等化效应;国有就业比重在2007促减因素,2008年几乎不发挥影响。研究的政策意涵是中央政府应将体制性改革置于优先位置,而短期内改革财政转移制度、加强财政横向公平有助于促进财政性社会支出的均等化。
As the basic resources for the government to provide basic public services, the equalization of fiscal social expenditures is the premise of the equalization of public services. Based on the data of prefecture-level cities in 2007 and 2008, this paper finds that the per-capita fiscal social expenditures of prefecture-level cities are unequal, with Gini coefficients of 0.336 and 0.313. Metrological analysis shows that the per capita fiscal expenditure, financial dependence, urbanization, the proportion of state-owned employment and per capita fiscal social expenditure are positively correlated. Uneven decomposition of the regression equation finds that structural factors such as per capita fiscal expenditure and urbanization are inequality and increase factors. In 2007, regional disparity was a positive factor for growth, while in 2008, as central “welfare catch-up” For the reduction factor; the first but limited equalization effect of the financial dependence; the proportion of state-owned employment in 2007 to reduce the reduction factor, in 2008 almost no effect. The policy implications of the study are that the central government should give priority to institutional reforms. In the short term, reforming the fiscal transfer system and strengthening horizontal fiscal fairness will help to promote the equalization of fiscal social expenditures.