CAJ | 학술논문

在考察民生财政的运行现状及其对城乡居民收入差距影响机制的基础上，本文从时空整合视角出发，综合运用动态面板、空间面板数据模型以及面板向量自回归模型，对民生财政收支活动影响城乡居民收入差距的方向、路径以及实际效果进行了实证检验。研究结果表明，民生财政收支活动是影响城乡居民收入差距变动的重要原因，一方面，民生财政支出的增长及其资金投向的“农村倾向”特征，将会有效缩小城乡居民收入差距；另一方面，民生财政所引致的税收增长以及以间接税为主的税制结构，将会扩大城乡居民收入差距。
재고찰민생재정적운행현상급기대성향거민수입차거영향궤제적기출상，본문종시공정합시각출발，종합운용동태면판、공간면판수거모형이급면판향량자회귀모형，대민생재정수지활동영향성향거민수입차거적방향、로경이급실제효과진행료실증검험。연구결과표명，민생재정수지활동시영향성향거민수입차거변동적중요원인，일방면，민생재정지출적증장급기자금투향적“농촌경향”특정，장회유효축소성향거민수입차거；령일방면，민생재정소인치적세수증장이급이간접세위주적세제결구，장회확대성향거민수입차거。
On the basis of the inspection for the operation status of finance of people＇s livelihood and its influence mechanism on the urban-rural income gap, the paper takes an empirical test on the influence direction, path and actual effect of the finance of people＇s livelihood to the Urban-rural income gap by using the dynamic panel data model, spatial panel data model and panel data vector autoregression model. The results show that the fiscal activities of people＇s livelihood are impor- tant reasons for movements of urban-rural income gap. On the one hand, the growth in fiscal expenditure on people＇s livelihood and its rural-partial investment tendencies will narrow the urban-rural income gap. On the other hand, led by fi- nance of people＇s livelihood, the growth of taxes and the indirect taxes structure will widen the income gap between urban and rural residents.