贵州财经大学学报
貴州財經大學學報
귀주재경대학학보
Journal of Guizhou College of Finance and Economics
2015年
1期
1~12
,共null页
分税制改革 居民主观幸福感 财政努力程度 转移支付 民生性支出
分稅製改革 居民主觀倖福感 財政努力程度 轉移支付 民生性支齣
분세제개혁 거민주관행복감 재정노력정도 전이지부 민생성지출
reform of tax distribution ; sense of subjective well - being of our residents ; fiscal effort; transfer payment; the people＇ slivelihood expenditure
利用1990年与2007年世界价值观调查数据，使用倍差法和Ordered Probit政策分析方法，研究分税制改革在宏观方面对中国居民主观幸福感的影响并进行政策评价。研究发现，由于分税制改革的不彻底性，整体上扭曲了中国居民主观幸福感。分税制背景下中国地方政府的财政努力程度、转移支付力度均对居民主观幸福感产生负效应，而改善民生性支出对居民主观幸福感存在显著的正效应。由此，提出调整转移性支付结构、实施扁平化财政制度、贯彻彻底而全面的经济性分权、构建和完善民生性财政等措施。
利用1990年與2007年世界價值觀調查數據，使用倍差法和Ordered Probit政策分析方法，研究分稅製改革在宏觀方麵對中國居民主觀倖福感的影響併進行政策評價。研究髮現，由于分稅製改革的不徹底性，整體上扭麯瞭中國居民主觀倖福感。分稅製揹景下中國地方政府的財政努力程度、轉移支付力度均對居民主觀倖福感產生負效應，而改善民生性支齣對居民主觀倖福感存在顯著的正效應。由此，提齣調整轉移性支付結構、實施扁平化財政製度、貫徹徹底而全麵的經濟性分權、構建和完善民生性財政等措施。
이용1990년여2007년세계개치관조사수거，사용배차법화Ordered Probit정책분석방법，연구분세제개혁재굉관방면대중국거민주관행복감적영향병진행정책평개。연구발현，유우분세제개혁적불철저성，정체상뉴곡료중국거민주관행복감。분세제배경하중국지방정부적재정노력정도、전이지부력도균대거민주관행복감산생부효응，이개선민생성지출대거민주관행복감존재현저적정효응。유차，제출조정전이성지부결구、실시편평화재정제도、관철철저이전면적경제성분권、구건화완선민생성재정등조시。
In this paper, we use the data of year 1990 and year 2007 World Values Survey and the tools of DID and Ordered Probit to evaluate the impact of tax distribution reform on Chinese residents＇ subjective well - being in the macroscopic aspect, and make some policy evaluations. Through the research we find that perhaps due to the incomplete tax system reform, Chinese residents＇ subjective well - being has been distorted. Specifically, both of local government fiscal efforts and transfer payments have negative effects on residents＇ subjective well - being, while the people＇ s livelihood expenditure have significant positive effect on it under the system of tax distribution. Therefore, we suggest to adjust the structure of transfer payments, implement flat fiscal system, carry out thorough and comprehensive economic decentralization, build and improve the people＇ s livelihood finance.
