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城乡贫富分化是整个社会贫富分化重要贡献源,财政支出作为社会再分配工具,揭示其贫富效应,旨在回答财政支出是缩小抑或扩大了城乡贫富分化。选取1992年~2013年的时间序列数据,采用Johanson协整检验法,实证检验财政支出与城乡差距的长期均衡关系。财政支出与城乡贫富分化存在长期稳定关系。财政支出因科目财政职能差别使得其对城乡贫富分化影响效应呈现差异性:财政支农资金的投入会减小城乡贫富分化;人力资本投资和福利保障支出的加大会导致城乡贫富分化的拉大,主要原因在于我国财政支出的城市偏向性。
The division of wealth between urban and rural areas is an important contributor to the social polarization between rich and poor. As a social redistribution tool, fiscal expenditure reveals the effect of the rich and the poor, and aims to answer the question of whether fiscal expenditure is reduced or urban-rural divide is widened. The time series data from 1992 to 2013 are selected and Johanson cointegration test is used to test the long-term equilibrium relationship between fiscal expenditure and urban-rural gap. There is a long-term and stable relationship between fiscal expenditure and urban-rural divide in wealth. Financial expenditure due to the difference between the financial functions of the subject makes the differentiation effect of urban and rural rich and poor differences: the investment of financial support for agriculture will reduce the differentiation of urban and rural areas; the increase of human capital investment and welfare guarantee will lead to the differentiation of urban and rural areas Larger, mainly due to the urban bias in China’s fiscal expenditure.