摘要
本文立足于“投资于人”的视角,对我国民生支出的结构与效能进行深度解析。研究重新界定了民生支出的概念体系,构建了“生存保障—发展赋能—福祉提升”三层分析框架。基于覆盖四本预算的全口径民生支出数据分析与实地调研,本文发现,尽管我国民生支出规模在持续扩张,但深层次的结构性问题正日益凸显。为此,本文提出以赋能为导向进行前瞻性结构优化、以绩效为核心创新政策工具、以协同为关键构建整体性治理体系。本研究旨在为提升民生支出质效、构建人力资本驱动的高质量发展财政新格局,提供理论参考与政策思路。
Based on the perspective of"Investing in People",this paper provides an in-depth analysis of the structure and effectiveness of China's people's livelihood expenditure.The study redefines the conceptual framework of people's livelihood expenditure,constructing a three-tier analytical model:"Survival Security-Developmental Empowerment-Wellbeing Enhancement."Through an analysis of full-caliber people's livelihood expenditure data covering all four government budgets and field research,this paper finds that although the scale of China's people's livelihood expenditure continues to expand,deep-seated structural issues are becoming increasingly prominent.In response,this paper proposes conducting forward-looking structural optimization oriented towards empowerment,innovating policy tools with a focus on performance,and building a holistic governance system with coordination as the key.This research aims to provide theoretical reference and policy insights for enhancing the quality and efficiency of people's livelihood expenditure and constructing a new fiscal framework for high-quality development driven by human capital.
出处
《财政科学》
2025年第12期112-120,共9页
Fiscal Science
基金
国家社会科学基金社科学术社团资助项目“构建中国特色财政统计体系研究”(24SGC092)。
关键词
投资于人
民生支出
人力资本
结构性改革
Investing in People
People's Livelihood Expenditure
Human Capital
Structural Reform
