摘要： 财政社会保障支出属于国民财富收入再分配层面,既体现了社会成员分享经济发展成果的要求,也发挥着调节经济发展水平和优化结构的重要功能。经济发展水平和初次分配合理程度对财政社会保障支出起到决定性作用,人口结构和消费支出对财政社会保障支出具有显著影响。同时,财政社会保障支出存在地区收入差距收敛效应,全国及东中西部地区收入差距均存在财政社会保障支出的条件β收敛,人均GDP对财政社会保障支出存在正向影响,劳动生产要素分配偏离系数则存在负向影响。需加快完善收入分配制度以强化劳动要素分配、建立财政社会保障支出预决算制度以尽快实现全国统筹,通过再分配政策来调节东中西部地区财政社会保障支出水平。
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