行为财政学是经济学、财政学和行为科学三者结合的产物。行为财政学对传统财政学的基本理论和研究范式进行了改善和创新,对财政决策的各环节都具有指导意义。本文在总结梳理行为财政学基本研究范式的基础上,结合引入政策因素的个人跨期选择模型,探究运用行为财政学推动社保缴费制度改革有效落实的基本措施;并总结得出利用行为财政学提升财政决策有效性的路径,即运用“助推”的方式协调政府和其他经济主体之间的博弈,以及注重对政策的宣传和对舆论的引导,保障决策落实的进程。
Behavioral public finance combines economics, public finance and behavioral science. It has improved and innovated the basic theories and research paradigms of traditional finance, and has guiding significance in all aspects of public financial decision-making. Based on the summary of the paradigm theory of behavioral public finance, this paper analyzes the reform of social security payment system in China in 2018 by combining the individual intertemporal choice model that introduces policy factors, and then analyzes the basics of using behavioral public finance to promote the effective implementation of social security payment system reform. It finally draws conclusions in two ways to improve the effectiveness of public financial decision-making by using behavioral public finance: one is to use the "Nudge" method to coordinate the game between the government and other economic agents; the other is to focus on the propaganda of policies and the guidance of public opinion to ensure the implementation of decision-making.
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