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本文利用人类发展指数(HDI)来衡量我国人类发展状况,用经验研究的方法判断现行的财政支出分权的后果是否与人类发展这一目标相吻合。研究结果表明,财政支出分权促进了中国人类发展水平的提高,不仅如此,经济、教育和健康水平都得到了提高。不过,根据地区经济发展水平不同进行的分组研究结果显示,财政支出分权无一例外地促进了各地区经济增长,但在教育和健康方面,财政支出分权的效果呈现出明显的地区差异,其在经济发展水平较高的地区所发挥的积极作用要大于在经济发展程度较低的地区。
This article uses the human development index (HDI) to measure the human development in our country and uses empirical research methods to judge whether the current consequences of fiscal decentralization coincide with the goal of human development. The results show that fiscal decentralization promoted the improvement of human development in China. Not only that, but also improved the level of economy, education and health. However, according to the results of the sub-group studies conducted according to the different levels of regional economic development, the fiscal expenditure decentralization has promoted the economic growth in all regions without exception. However, in terms of education and health, the effect of fiscal expenditure decentralization shows obvious regional differences. Its active role in areas with a high level of economic development is greater than in areas with a low level of economic development.