摘要
在强调市场作用和政府再分配政策背景下,国民收入差距程度反映了一个社会分配制度的效率、公平与正义.从党的十三大首次提出"按劳分配为主、多种分配形式并存"的分配原则,到党的二十大提出"坚持按劳分配为主体、多种分配方式并存,构建初次分配、再分配、第三次分配协调配套的制度体系",以增进民生福祉,最终实现共同富裕.然而,仅仅采用传统货币收入指标很难准确衡量实际收入分配差距,也不可能据此衡量共同富裕.本文在系统厘清和评价公共服务与国民收入内在逻辑的基础上,构建广义国民收入理论分析框架,将基本公共服务纳入国民收入分配体系,赋予国民收入新的内涵;实证论证基本公共服务对广义国民收入的影响路径及其程度,以此证明基本公共服务供给差异是影响国民收入水平差异的直接因素;在分析现行财政体制难以实现基本公共服务向均等化收敛的基础上,聚焦对广义国民收入影响突出的义务教育和医疗卫生两大基本公共服务,突破现行事权划分和公共服务的财政供给制度限制,提出一套完整的制度性改革方案,促进基本公共服务向均等收敛,缩小国民收入差距,客观评价共同富裕.
Abstract
In the context of emphasizing the role of the market and government redistribution policies,the national income gap reflects theefficiency,fairness,and justice of a social distribution system.The 13th National Congress of the Communist Party of China(CPC)first put forward"the system in which distribution according to work is dominant and multiple forms of distribution coexist",and the 20th National Congress of the CPC emphasized that"we will keep distribution according to work as the mainstay with multiple forms of distribution existing alongside it,and we will build an institutional framework under which primary,secondary,and tertiary distribution are well coordinated and mutually complementary",aiming to improve the people's wellbeing and achieve common prosperity for all.The interpretation of the connotation of common prosperity is not only reflected in the overall improvement of resident income level,the expansion of the size of the middle-income group,and the tolerable range of minimum income level but also includes multi-dimensional content such as welfare,education,and health.However,it is difficult to accurately measure the real income distribution gap and the achievement of common prosperity goals by using only the traditional monetary income index.In view of this,this paper combines the inherent logical connection between basic publicservices and nationalincome,innovatively constructs a generalized national income theoretical analysis framework,proposes a national income system composed of"actual monetary income"and"equivalent income of basic public services,"and explores the income distribution mechanism under the generalized national income framework.On this basis,compulsory education and healthcare,which have a prominent impact on generalized national income,are selected as research objects to empirically confirm the impact path and degree of basic public services on the generalized national income gap.Further in-depth mechanism and cause analysis are conducted on the existing problems of equitable access to basic public services in China,and a fiscal reform plan is constructed.Main research conclusions:Firstly,from the perspective of common prosperity,a complete national income distribution system should not only emphasize the actual monetary income in primary,secondary,and tertiary distribution but also pay more attention to the regulatory role of basic public services on the equivalent income of residents.Ultimately,the generalized national income gap is co-determined by the"actual monetary income"and"equivalent income of basic public services".Secondly,basic public services mainly exert an equivalent income impact on the generalized national income by enhancing the development potential of residents and reducing their cost of living expenses.Among them,compulsory education and healthcare are the most typical basic public services.Thirdly,using the extended Gini coefficient model to measure the impact of compulsory education and healthcare on the generalized national income gap,we confirm that the two types of basic public services do indeed have a"convergence"phenomenon with the national income level,indicating that the supply of basic public services in China has actually widened the generalized national income gap.Fourthly,the disparity in the supply of basic public services in China has led to the widening of the generalized national income gap,indicating that the government,as the main provider of basic public services,has deviated from and distorted the design and supply behavior of the equitable basic public services supply system.It is necessary to break through the current division of powers and the limitations of the financial supply system of public services and construct a complete set of institutional reform plans.Main policy suggestion:The fiscal reform to promote equitable access to basic public services is a breakthrough in addressing the current fiscal system's inability to ensure equitable access to public services,the success of which mainly depends on the reasonableness of its targets,the appropriateness of its content,the achievability of its goals,and the feasibility of its operation.The measures include six aspects:focus on the reform of administrative divisions below the provincial level and the fiscal relations between governments;make compulsory education and healthcare a key area of fiscal reform;transfer the financial authority for compulsory education and healthcare to the provincial level;reconstruct the spatial layout of the supply of compulsory education and medical and health public services;reallocate financial resources for compulsory education and healthcare by the provincial finance;and promote the overall coordination and flow of talents in the fields of compulsory education and healthcare.
维普
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