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国家统计局资金流量表提供了一个研究政府储蓄问题的基本框架。但是,基于国民经济核算的政府储蓄和财政统计中的财政盈余(赤字)并不是一个概念,两者既有联系,又有区别。本文按照资金流量表的编制原理和财政分析的基本原理,通过对政府储蓄计算过程的分类、整合,构造了一个政府储蓄的财政视角分解框架,将政府储蓄问题与财税问题关联起来。在此基础上,本文将我国政府储蓄的各构成项与英国、德国、美国、日本和韩国作国际比较。研究结果表明,1998-2008年,中国的政府储蓄率已经从4.83%上升至11.98%;国际比较的结果表明,中国的高政府储蓄率的主要原因在于,扣除社保缴款后的宏观税负过高,政府消费占GDP比重偏低。除此之外,经常转移中的社会保险福利和社会补助支出不足也是导致我国政府储蓄率高于其他国家的重要原因。
The National Bureau of Statistics flow statement provides a basic framework for studying the problem of government savings. However, the fiscal surplus (deficit) in government savings and financial statistics based on national accounts is not a concept. Both are linked and differentiated. According to the compilation principle of fund flow statement and the basic principle of financial analysis, this dissertation constructs a fiscal perspective decomposition framework of government savings through the classification and integration of government savings calculation process, and connects the government savings with tax issues. On this basis, this article compares the various components of China’s government savings with the United Kingdom, Germany, the United States, Japan and South Korea. The results show that from 1998 to 2008, the government saving rate in China has risen from 4.83% to 11.98%. The international comparison shows that the main reason for the high government saving rate in China is the macro tax burden after deducting the social security contributions High, the proportion of government spending in GDP is low. In addition, the insufficiency of the social insurance benefits and social allowances in the regular transfer is also an important reason for our government’s saving rate higher than other countries.