【摘要】：改革開放以來,我國經(jīng)濟(jì)取得了實(shí)質(zhì)性飛躍,人民生活水平也不斷提高。然而,城鄉(xiāng)居民收入差距不斷擴(kuò)大的矛盾也日益凸顯。城市繁榮與農(nóng)村蕭條并存、工業(yè)發(fā)展飛躍與農(nóng)業(yè)發(fā)展緩慢共生的二元經(jīng)濟(jì)體制已成為阻礙經(jīng)濟(jì)可持續(xù)發(fā)展的瓶頸。目前,我國經(jīng)濟(jì)發(fā)展方式正在轉(zhuǎn)型和升級,經(jīng)濟(jì)發(fā)展方式的轉(zhuǎn)型要求政府職能的轉(zhuǎn)變。相應(yīng)地,財(cái)政支出政策也需要作出調(diào)整。財(cái)政支出政策是政府進(jìn)行宏觀調(diào)控的主要手段。合理的財(cái)政支出規(guī)模和結(jié)構(gòu)有利于提高財(cái)政資金使用效率,為城鄉(xiāng)居民提供均衡的基本公共服務(wù)體系,統(tǒng)籌城鄉(xiāng)一體化發(fā)展水平,從而為縮小城鄉(xiāng)居民的收入差距奠定良好的基礎(chǔ)。本文的選題正是在此背景下確立的,本文研究的主要內(nèi)容是遼寧省財(cái)政支出政策調(diào)節(jié)城鄉(xiāng)居民收入差距的效應(yīng)。本論文主要從以下四個(gè)方面逐級展開。首先,闡釋財(cái)政支出政策調(diào)節(jié)城鄉(xiāng)居民收入差距的理論依據(jù)和作用機(jī)理。以市場失靈理論、政府干預(yù)理論和福利經(jīng)濟(jì)學(xué)理論為理論基礎(chǔ),具體分析教育、醫(yī)療衛(wèi)生、社會(huì)保障支出調(diào)節(jié)城鄉(xiāng)居民收入差距的作用機(jī)理。其次,對遼寧省財(cái)政支出政策調(diào)節(jié)城鄉(xiāng)居民收入差距進(jìn)行統(tǒng)計(jì)分析。描述遼寧城鄉(xiāng)收入差距時(shí)主要從城鄉(xiāng)收入水平和結(jié)構(gòu)兩個(gè)維度加以考察;描述財(cái)政支出時(shí)從規(guī)模和結(jié)構(gòu)入手,運(yùn)用統(tǒng)計(jì)數(shù)據(jù)分析教育經(jīng)費(fèi)、醫(yī)療衛(wèi)生和社會(huì)保障支出的現(xiàn)狀。再次,運(yùn)用實(shí)證回歸模型分析教育、社會(huì)保障和醫(yī)療衛(wèi)生支出對調(diào)節(jié)城鄉(xiāng)收入差距的貢獻(xiàn)度。實(shí)證結(jié)果表明,遼寧教育經(jīng)費(fèi)支出擴(kuò)大城鄉(xiāng)收入差距,而醫(yī)療衛(wèi)生和社會(huì)保障支出能夠縮小城鄉(xiāng)收入差距,這也反映出遼寧財(cái)政支出結(jié)構(gòu)存在不合理。最后,借鑒典型國家成功經(jīng)驗(yàn),提出縮小城鄉(xiāng)居民收入差距的具體建議,以期為遼寧制定縮小城鄉(xiāng)收入差距的財(cái)政支出政策提供參考價(jià)值。
[Abstract]:Since the reform and opening up, China's economy has made a substantial leap, the people's living standards are also constantly improving. However, the income gap between urban and rural residents continues to expand the contradiction is also increasingly prominent. Urban prosperity and rural depression coexist, and the dual economic system of industrial development leaps and slow symbiosis of agricultural development has become the bottleneck that hinders the sustainable development of economy. At present, the mode of economic development in China is transforming and upgrading, the transformation of economic development requires the transformation of government functions. Accordingly, the fiscal expenditure policy also needs to make the adjustment. Fiscal expenditure policy is the main means of government macro-control. A reasonable scale and structure of financial expenditure is conducive to improving the efficiency of the use of financial funds, providing a balanced basic public service system for urban and rural residents, and coordinating the level of development of urban and rural integration. Thus to narrow the income gap between urban and rural residents to lay a good foundation. The topic of this paper is established under this background, the main content of this paper is the effect of fiscal expenditure policy of Liaoning Province to adjust the income gap between urban and rural residents. This paper mainly starts from the following four aspects. First, explain the theoretical basis and mechanism of fiscal expenditure policy to adjust the income gap between urban and rural residents. Based on the theory of market failure, government intervention and welfare economics, this paper analyzes the mechanism of education, health care and social security expenditure in regulating the income gap between urban and rural residents. Secondly, the adjustment of income gap between urban and rural residents by fiscal expenditure policy in Liaoning Province is analyzed statistically. In describing the income gap between urban and rural areas in Liaoning province, the author mainly investigates the income level and structure of urban and rural areas, and analyzes the current situation of expenditure on education, health care and social security by using statistical data, starting with the scale and structure of financial expenditure. Thirdly, we use empirical regression model to analyze the contribution of education, social security and health care expenditure to the adjustment of income gap between urban and rural areas. The empirical results show that the expenditure on education expands the income gap between urban and rural areas, while the expenditure on health care and social security can narrow the income gap between urban and rural areas, which also reflects the unreasonable structure of Liaoning's fiscal expenditure. Finally, the author draws lessons from the successful experiences of typical countries and puts forward some concrete suggestions to narrow the income gap between urban and rural residents, in order to provide reference value for Liaoning to formulate the fiscal expenditure policy to narrow the income gap between urban and rural areas.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.45;F124.7

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