基于公平与效率矛盾统一关系，通过以城乡居民收入差距与国内生产总值为基础构建社会福利函数对改革开放以来我国财政支出与社会福利水平关系进行实证分析。研究结果发现我国财政支出对社会福利水平影响尚不显著，财政支出中经济建设费与社会文教费对社会福利水平影响显著，但作用机制各不相同。我国财政支出规模与结构调整应注意：一是合理调整公共财政政策目标，优化公共财政支出结构；二是适度调整经济建设类财政支出结构与投向；三是加大对社会文教类支出力度；四是积极控制、优化行政管理支出规模。%Based on the contradictory unity between equity and efficiency, this paper makes empirical analysis on the rela- tionship between fiscal expenditure and social welfare level since the opening-up by constructing social welfare function with the data of urban and rural income gap and GDP. The study shows that China＇s aggregate fiscal expenditure＇s influence on the social welfare level is not significant, and economic construction expenditure and social culture and education expenditure have significant influence on the social welfare level, but the effective mechanism is different. At the time of adjusting China＇s fiscal expenditure scale and structure, attention should be paid to the foUowing： first, rationally adjust the target of publie frscal policy, optimize the structure of public fiscal expenditure; second, properly adjust the structure and direction of fiscal expenditure on economic construction; third, expand the expenditure on social culture and education; fourth, actively control and optimize the scale of expenditure on general administration.
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