中国公共资源财政管理实证研究

发布时间：2018-06-05 14:27

本文选题：公共资源 + 财政管理　；参考：《武汉大学》2013年博士论文

【摘要】：理论上,在一个特定的集体中(大到一个国家、小到一个村镇),公共资源是公有公用的资源,既具有非排他性的公共品特征,又具有竞争性的私人品特征。公共资源的非排他性,导致从私利或局部利益最大化出发的理性经济人所作出的个体理性选择,往往导致集体非理性的结局——公共资源被过度开发使用、公共资源系统恶化、公共资源不可持续甚至枯竭、公共资源配置使用效率损失、公共资源收益分配归属不当甚至流失等一系列“囚犯困境”问题,客观上,需要政府机制加以矫正、调节。公共资源的竞争性特征,客观上市场机制在公共资源配置、经营使用过程中又存在着作用空间。实践上,公共资源管理及制度设计,应具体区分不同类型的公共资源,有针对性地确定政府调节与市场调节的范围、方式与力度,建立有效的政府与市场职能互补的混合调节机制、激励约束机制、监督管理机制,处理公共资源的所有者、管理者、经营使用者之间的责权利关系,确保公共资源的所有权、经营使用权、收益归属权(收益分享权)等相关权益的正当行使,防止公共资源在出让、出租、招标投标、经营使用等环节中的权益损失,防止公共资源收入或收益流失,从制度和体制上确保公共资源收益上交国家财政并纳入公共预算管理,用以提供公共品或者公共服务,矫正外部性,造福于全体社会成员。这对于完善公共治理机制、推进公共财政制度建设、完善公共财政收支体系、化解因公共资源收益归属不当所引起的收入分配不公、抑制寻租腐败等,都具有重要意义。在中国,由于公有制处于主导地位,公共资源规模巨大、结构复杂、分布广泛、公共资源的管理涉及面宽。从大的方面说,公共资源既包括有形的公共自然资源、公共设施资源、国有资产以及依附于有形公共资源之上的名称、形象、知名度等无形资产,也包括无形的公共行政资源、公共信息资源以及公共空间资源等。从中国公共资源管理的实际情况看,由于渐进式的市场化改革进程中,按照“多一些市场调节与少一些政府调节”、“多一些私人部门与少一些公共部门”的思路,逐步向私人部门和外国资本开放竞争性产业和私人品市场,这一改革思路一直延续至今,并在理论研究和制度创新上都取得了显著成效,极大地解放了生产力,提高了资源配置效率。与之比较,公共资源领域的理论研究则相对薄弱,公共资源管理制度创新以及体制机制转换也相对滞后,诸多公共资源理论问题,如公共资源内涵外延、功能、规模、结构、经营管理模式、管理体制、公共资源财政及其运行机制,以及政府与市场在公共资源配置中的地位及作用机理等,都有待深入研究；在公共资源管理实践中,迄今,地方政府的公共资源交易中心仍在陆续建立之中,政府有关职能部门与公共资源交易中心(政府采购中心、产权交易中心、土地房产交易中心、建设工程交易中心、人力资源开发管理服务中心等)以及公共资源使用者和经营者之间规范的管理体制机制尚未建立。针对中国公共资源管理实际,本文在对公共资源相关理论进行研究的基础上,以理顺公共资源所有者、管理者与经营使用者之间的关系,以及处理好公共资源配置利用过程中的政府机制与市场机制关系作为研究的基本目标,以选择代表性的公共资源作为实证分析研究对象,确定研究内容,搭建分析研究框架,综合运用公共部门经济学及相关学科的理论,并利用经验数据和实证分析技术方法,重点实证分析研究了三种类型的公共资源管理问题,一是以公共自然资源——土地为实证研究对象,揭示了近年来中国的土地财政形成机理及传导机制,剖析了地方政府过度依赖土地财政的体制性、制度性根源,探讨了解决土地财政问题的制度技术路径；二是以行政许可权公共资源、政府采购公共资源、公共空间资源等为研究对象,实证分析研究了公共行政类资源的开发、利用、经营、权益归属以及监督管理问题,探讨了公共行政类公共资源的内在运行机理,实证分析了中国的公共行政资源配置利用绩效,提出了增进公共行政类公共资源配置利用绩效的制度技术路径；三是选取海口市城市公共交通资源作为实证分析样本,通过微观调查数据,研究了国有资产、公共设施等公共资源的合理配置和有效开发利用问题。通过理论研究和实证分析,力求客观论证在实现公共资源“效率、公平、可持续开发利用“目标函数下,现行公共管理制度以及财政管理体制机制的改革创新方向及思路。
[Abstract]:In theory, in a particular group (large to one country, small to a village), public resources are public and public resources, with the characteristics of non exclusive public goods and competitive private characteristics. The non exclusiveness of public resources leads to a rational economic man from the maximization of private or local interests. The choice of body reason often leads to the unrational ending of the collective, the public resource is overexploited, the public resource system is deteriorating, the public resources are not sustainable or even exhausted, the loss of the efficiency of the allocation and use of public resources, the improper distribution of the public resources and even the loss of the income distribution of public resources, and so on, objectively, the government needs the government. The mechanism should be corrected, adjusted, and the competitive characteristics of public resources. Objectively, the market mechanism will play a role in the allocation and operation of public resources.
In practice, the management and system design of public resources should specifically distinguish the different types of public resources, determine the scope of government regulation and market regulation, the way and the strength, establish an effective mixed regulation mechanism that complementation of the government and market functions, encourage the restraint mechanism, supervise the management mechanism, and deal with the owners of public resources. In order to prevent the loss of public resources, such as the ownership of public resources, the right to use, the right to return and the rights of income sharing, and other related rights and interests, to prevent the loss of the rights and benefits of public resources in the aspects of selling, renting, bidding and operating, and preventing the loss of income or income of public resources, from the system and the system. The system ensures that the revenue of the public resources is delivered to the state finance and into the public budget management, to provide public goods or public services, to correct the externalities and benefit all the members of the society. This is to improve the public governance mechanism, promote the construction of public financial system, improve the system of public financial and political revenue and expenditure, and dissolve the improper income attribution of public resources. The unfair distribution of income and the suppression of rent seeking corruption are of great significance.
In China, because public ownership is in the leading position, public resources are large, complex and widely distributed, and the management of public resources involves wide range. In a large way, public resources include both physical and public natural resources, public facilities, state-owned assets, and names attached to tangible public resources, image, popularity and so on. Form assets, including intangible public administrative resources, public information resources and public space resources, and so on. From the actual situation of China's public resource management, the "more market regulation and less government regulation", "more private sector and less public sector" in the process of gradual market-oriented reform. Road, opening up the competitive industry and private goods market to private sector and foreign capital, this reform thought has been continued until now, and has achieved remarkable results in theoretical research and system innovation, greatly liberating the productive forces and improving the efficiency of resource allocation. The innovation of common resource management system and the transformation of institutional mechanism are also lagging behind. Many problems of public resource theory, such as the connotation and extension of public resources, function, scale, structure, management mode, management system, public resource finance and its operating mechanism, and the status and mechanism of government and market in the allocation of public resources, are all yet to be done. In the practice of public resource management, so far, the local government's public resource trading center is still in succession, the relevant government functional departments and the public resources trading center (government procurement center, property rights trading center, land property trading center, construction process center, human resource development and management service center, etc.) As well as the standardized management system and mechanism between users and operators of public resources have not been established.
In view of the practice of public resource management in China, on the basis of the research on the related theories of public resources, this paper aims to straighten out the relationship between the owners of the public resources, the relationship between the managers and the users, and the relationship between the government mechanism and the market mechanism in the process of the allocation and utilization of public resources as the basic objective of the study, so as to choose the representative. As the object of empirical analysis, sexual public resources are used to determine the content of the research, establish the framework of analysis and research, integrate the theory of public sector economics and related disciplines, and use empirical data and empirical analysis techniques to analyze and study the three types of public resource management problems, one is the public natural resources. The land is the object of the empirical study, reveals the formation mechanism and transmission mechanism of China's land finance in recent years, analyzes the institutional and institutional roots of local government's excessive reliance on land finance, and probes into the institutional and technical path to solve the problems of land finance; two, the public resources of administrative permits, public resources for government procurement, public resources, public resources, public resources, public resources, public resources, public resources, public resources, public resources, public resources, public resources, public resources, public resources, public resources, public resources, public resources, public resources, and public resources for the government to be purchased by the government. The space resources as the research object, the empirical analysis and analysis of the development, utilization, management, ownership and supervision and management of public administrative resources, discussed the internal operation mechanism of public administration public resources, analyzed the performance of the allocation of public administration resources in China, and put forward the promotion of public administration public resources. The three is to select the urban public transportation resources in Haikou as an empirical analysis sample, and through the micro survey data, the rational allocation and effective exploitation and utilization of public resources such as state-owned assets and public facilities are studied. Through theoretical research and empirical analysis, the objective demonstration is made to realize the public resources objectively. "Efficiency, fairness, sustainable development and utilization" under the objective function of the current public management system and financial management system and mechanism reform and innovation direction and train of thought.
【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F812;F224

【参考文献】