普遍利益、特殊利益与行政支出的利益归宿
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财经研究 2013 年 第 39 卷第 08 期, 页码：5 - 17
摘要
参考文献
摘要
文章对1978-2006年我国行政支出归宿于社会公众的普遍利益与归宿于公职人员的特殊利益进行了系统的经验估计和分析。研究表明:其一,从整体水平看,受预算制度不完善等因素的影响,在这29年间,按可比价格计算,我国行政支出归宿于公职人员的特殊利益高达40%,而归宿于社会公众的普遍利益仅为60%。其二,从时间趋势看,随着财政观念从"积累型财政"向"消费型财政"的转型,行政支出归宿于公职人员的特殊利益所占比重日益扩大,在2000年之后甚至超过了50%。
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[2]郭庆旺,贾俊雪.政府公共资本投资的长期经济增长效应[J].经济研究,2006,(7):29-40.
[3]鲁格瑞.公共支出归宿分析[A]沙.公共支出分析[C].北京:清华大学出版社,2009.
[4]谢夜香,陈芳.我国行政管理支出规模的理论分析与实践探讨[J].财政研究,2008,(6):42-45.
[5]杨宇立.公共财政框架内的行政支出变化趋势研究[J].上海经济研究,2009,(11):46-53.
[6]尹利军,龙新民.行政管理支出中存在的问题及其优化策略[J].改革与战略,2007,(11):31-33.
[7]Aaron H,McGuire M.Public goods and income distribution[J].Econometrica,1970,38(6):907-920.
[8]Arrow K,Kurz M.Public investment,the rate of return,and optimal fiscal policy[M].Maryland:Johns Hopkins University Press,1970.
[9]Barro R.Government spending in a simple model of endogenous growth[J].Journal of Political Economy,1995,98(5):S103-S125.
[10]Bishop G A.Income redistribution in the framework of national income accounts[J].National Tax Journal,1966,19(4):378-390.
[11]Chobanov D,Mladenova A.What is the optimum size of government?[J].www.ime.bg.2009.
[12]Devarajan S,Swaroop V,Zou H.The composition of public expenditure and economic growth[J].Journal of Monetary Economics,1996,37(2):313-344.
[13]Gillespie W I.The effect of public expenditures on the distribution of income:An em-pirical investigation[A].Musgrave R A.Essays in fiscal federalism[C].Washington,DC:Brookings Institution,1965.
[14]Karras G.The optimal government size:Further international evidence on the produc-tivity of government services[J].Economic Inquiry,1996,34(2):193-203.
[15]Karras G.On the optimal government size in Europe:Theory and empirical evidence[J].The Manchester School,1997,65(3):280-294.
[16]Maital S.Public goods and income distribution:Some further results[J].Econometri-ca,1973,41(3):561-568.
[17]Reynolds M,Smolensky E.Public expenditures,taxes,and the distribution of in-come:The United States,1950,1961,1970[M].New York:Academic Press,1977.
[18]Wulf L D.Fiscal incidence studies in developing countries:Survey and critique[J].Staff Papers-International Monetary Fund.1975,22(1):61-131.
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曾军平. 普遍利益、特殊利益与行政支出的利益归宿[J]. 财经研究, 2013, 39(8): 5–17.
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