The Impact of Fiscal Expenditure Structure on Income Gap between Urban and Rural Residents in China ： An Empirical Study from Additive Non-parameter Model
- 2012年 
【中文摘要】我国城乡居民收入差距的持续扩大，很大程度上根源于我国的财税体制改革。利用非参数可加模型，对地方财政支出结构与我国东部沿海和中西部地区的城乡居民收入差距的线性和非线性影响关系进行实证分析，结果表明:财政支出结构对城乡收入差距具有显著的线性和非 线性影响，但不同支出项目的影响方向和影响程度不尽相同,且财政支出的影响存在明显的地区差异。我国各级政府应适当压缩行政管理支出规模，优化支出结构;要统筹城乡发展，加大农业投人,提高财政对农村投人，切实扭转政府在财政支出等方面的城市偏向政策,加大对西部地区尤其是农村的财政投人，以实现东中西部地区与城乡之间的长期均衡发展。 【Abstract】The fact that the income gap between urban and rural Chinese residents is continuously becoming wider is to a great extent the result of China's fiscal and revenue system reform. This study applies the additive non-parameter model to examine the linear and nonlinear relations between the local fiscal expenditure structure and income gap between urban and rural residents in coastal areas of eastern China and Midwest China. The results show that the fiscal expenditure structure has an obvious linear and nonlinear impact on the income gap between urban and rural residents; that different items of fiscal expenditure have different impacts in directions and degrees; and that the impact of fiscal expenditure shows distinctive regional differences. Governments at various levels should increase the agricultural investment, optimize the expenditure structure, strike a balance between urban and rural development, increase financial support for the development of rural infrastructure, science and technology, education and culture, public health and social security, etc. the unban-oriented fiscal policy should be switched favorably to rural development. Meanwhile, it is argued, govemments at various levels should reduce the scale of administration expenditure and optimize the structure of administration expenditure.