河南工业大学学报（社会科学版）

党的二十大报告指出，就业是最基本的民生。保就业需要政府发挥直接和间接调控作用，而财政支出对就业有重要的影响效应。利用2007—2022年省级面板数据，从财政支出总量和结构性财政支出两个方面分析财政支出对就业的影响，并验证财政支出对就业影响的动态效应。研究发现：财政支出总量和结构性财政支出均能积极促进就业，但社会保障与就业支出对就业的影响最为显著，而财政投资性支出和科教文卫支出对就业的作用不显著；财政支出的就业效应具有区位异质性，我国中西部地区财政支出的就业效应优于东部地区；动态效应分析结果表明，财政投资性支出对就业的影响滞后一期后结果显著，社会保障与就业支出对就业的影响滞后一期后结果仍然显著，证明社会保障与就业支出对就业有直接和长期作用。

The report of the 20th National Congress of the Communist Party of China points out that the employment is the most fundamental people's livelihood. The employment requires the government to play its direct and indirect regulatory roles. Fiscal expenditure has a significant impact on the employment. Using provincial panel data from 2007 to 2022, we analyze the impact of fiscal expenditure on the employment from two aspects: total fiscal expenditure and structural fiscal expenditure, and verify the dynamic effect. The results indicate that both total fiscal expenditure and structural fiscal expenditure can actively promote the employment. Social security and employment expenditure have the most significant positive effects on the employment, while fiscal investment expenditure and science, education, culture and health expenditure have no significant effect. The employment effect of fiscal expenditure has regional heterogeneity, and the employment effect in the central and western provinces is better than the east. The results of dynamic effect indicate that the impact of fiscal investment expenditure on employment lags significantly behind the results by one period, and the same applies to social security and employment expenditure, which proves that social security and employment expenditure have a direct and long run impact on the employment.