摘要
经济增长是人力资本价值创造与价值实现的过程,因此,人力资本、经济增长、收入分配与个人福利是内在有机相连的。然而,通过理论与实证分析发现,由于中国式财政分权特有的激励结构、不健全的分权制度安排与中央政府责任"缺位"和监督约束机制的缺失,导致地方政府教育投资支出不足,影响了人力资本积累及对经济增长的贡献,收入分配差距扩大。因此,改革的措施应从事权上划、优化分权激励机制和健全财政分权制度基础和监督制约机制着手。
Economic growth is the process of human capital’s value creation and realization,therefore,human capital,economic growth,income distribution and personal welfare are inherently organic related.However,by theoretical and empirical analysis we found that the unique incentive structure in Chinese fiscal decentralization,the unsound decentralization institutional arrangements,the absence of central government responsibility and lack of supervision mechanism led the local government to spend less in human capital which affected the accumulation of human capital and its contribution to economic growth and the income distribution gap gradually expanded.So,the improving measures should be considered from the above-mentioned four aspects.
出处
《中央财经大学学报》
CSSCI
北大核心
2013年第3期1-6,共6页
Journal of Central University of Finance & Economics
基金
山东省社会科学基金"人口流动背景下的均衡性财政转移支付制度研究"(项目编码:12BJJJ04)
关键词
人力资本
财政分权
经济增长
收入分配
Human capital Fiscal decentralization Economic growth Income distribution