中国多级政府间财政不均衡性研究

  本文关键词：中国多级政府间财政不均衡性研究，由笔耕文化传播整理发布。

        1994年我国实行了分税制体制改革,国家对政府间财政关系重新进行了调整,在政府间支出责任分配维持原有格局的的情况下,中央政府重新集中大部分财政收入,中国政府间财政关系由分税制前的“收入分权,支出分权”模式转变成了“收入集权,支出分权”模式。虽然分税制改革有效的提高了财政收入“两个比重”,增强了中央政府的宏观调控能力,但是与此同时,社会经济中也开始出现很多负面问题,如地方政府乱收费现象趋于严重,农民税费负担不断加重;县乡财政困难问题涌现;地区差距和城乡差距持续扩大。认清1994年的我国分税制体制改革所产生的效应以及现存体制中存在的问题,既关系到上述负面问题的有效解决,也关系到我国政府间财政关系的进一步改革。基于此,本文对1994年以来的中国政府间财政关系及其所产生的不均衡效应进行系统分析。论文通过对中国多级政府间财政收支结构与发展趋势的比较分析发现,分税制改革中央政府集中了大部分原本属于基层政府的财政收入,并且省级财政也有收入集中趋势,中央和省级财政收入的集中趋势直接导致了地(市)和县乡财政的收入占有比例的下降。支出责任上维持原有格局,使得分税制改革后我国中央与地方政府出现纵向财政不平衡现象,本文在纵向财政不平衡的传统理论框架内对我国纵向财政不平衡进行了论证。基于纵向财政不平衡的传统定义和汉特(Hunter)提出的测量方法,本文构建了三个纵向财政不平衡系数,对1994-2003年我国中央与地方财政纵向不平衡度进行了测量,结果显示分税制后我国纵向财政不平衡度呈现扩大趋势。通过对各省纵向财政不平衡的测度发现现有的转移支付制度并没有缩小省级辖区之间的纵向财政不平衡度,反而加大了省际纵向财政不平衡度。通过对分税制以来我国三大地区(东、中、西部)、省际间、县级间横向财政平衡情况的实证分析发现,从人均财政收入角度看,我国转移支付制度在缩小地区间与省际间的财力差距具有明显作用,但是从人均财政支出角度看,转移支付效果不理想;从县级财政看,转移支付不仅没有起到缩小县级财政的作用,反而起到相反的作用。由此可知,分税制改革以来,不论从横向,还是纵向来看,我国政府间财政都处于一种不均衡状态,而现有的转移支付制度并不能有效矫正这种失衡状态,反而起到相反作用。通过对不均衡政府间财政的激励效应进行理论分析,我们发现现行政府间财政关系下的财政分权具有地区差别效应和城乡差别效应。财政分权对东部沿海等经济发达地区的激励作用大,对中西部等落后地区的作用要小,甚至有负面作用;除此以外,在目前的不合理的城乡财政关系下,城市对农村存在非常大的挤压效应,城市汲取了来源于农村的大量税收收入,但农村却没有获得相应的公共产品。通过对财政分权对基本公共产品的供给的关系的研究发现,财政分权下的地区竞争使地方政府公共支出结构出现了“偏差”,地方政府在公共支出上更倾向投资在与经济增长相关的基础设施领域里,从而挤压福利性基本公共支出资金,导致基本公共服务供给不足。分税制改革以来我国实行的“收入集权、支出分权”的这种不对称的政府间财政关系模式,其本身需要政府间转移支付来矫正,但由于现行转移支付制度的不合理,使得我国政府间财政呈现出一种失衡状态,为消除这种失衡状态,需要建立一种均衡的的政府间财政关系,但在目前我国政经约束体制下,只能是均衡的“收入集权、支出分权”模式。为此,一要对我国政府间财政收入做适当调整,构建一种多元多层的税收体系;二要将基本公共服务支出职责划分给中央政府承担,构建以基层财政为平台的支出体制;三要取消我国目前税收返还制度,清理整合现行的专项转移支付,建立起以公共服务均等化为目的的一般性转移支付制度。

    The Chinese government revised intergovernmental fiscal relations after the 1994 tax sharing system reform. The recentralization of tax revenues of central government in 1994 was not accompanied by revisions to expenditure responsibilities which remained as the pre-1994 fiscal system. The tax sharing fiscal system succeeded in raising the two ratios, and strengthening macroeconomic control ability. In the meanwhile, many problems arose from the current fiscal system, such as the proliferation of arbitrary charges, farmers’ burden tax & fee, Prefecture and village financial difficulties, the disparity among regions, urban-rural disparity, and so on. It is very important to recognize clearly the whole impacts of the 1994 tax sharing system reform and key weakness in current system, not only does it correlate to resolve above-mentioned problems, but also conducive to the further deepening the reform of the system of intergovernmental fiscal relations in the future.Based on above-mentioned objective this dissertation investigates the whole effects of the 1994 tax sharing system reform. We find that both central government and province government centralized the tax revenues which belong to sub-province government under the pre-1994 fiscal system through the analysis and comparison of intergovernmental financial revenue and expenditure structure.This dissertation explores the traditional definition of vertical fiscal imbalance (VFI) and new development of the theory of VFI, and then presents a framework to analyze the VFI in China from 1978 to 2005 based on the traditional definition. We find that fiscal relations between central and sub-national government was imbalanced in the period 1994 to 2005. We construct three coefficients of VFI based on Hunter’s method to measure the degree of VFI between central and sub-national public finance in China from 1994 to 2003. We find that the degree of VFI in China was widening after tax sharing reform based on the measured values of three coefficients. Current intergovernmental fiscal system cannot reduce the degree of VFI effectively; on the contrary, contribute to widening vertical fiscal imbalances. Furthermore, through investigating the disparities among three regions, provincial jurisdiction, and county level jurisdiction, we find that the current intergovernmental transfer system can reduce horizontal fiscal disparities effectively from per-capita fiscal revenue angle, but the effect of equalization is insignificant from per-capita fiscal expenditure. At the county level public finance, Current intergovernmental fiscal system cannot reduce fiscal disparities; on the contrary, contribute to widening fiscal disparities.Through investigating incentive effects of fiscal decentralization, we find it has different effects in different regions,and also different in urban-rural areas. Eastern coastal areas of China take more advantages from fiscal decentralization than in the middle and western areas of China; and it may be harmful to some areas in the middle and west China. Furthermore, the fiscal squeeze arises from asymmetrical urban-rural fiscal system of China, urban absorbs tax revenues from the rural area, but the rural area does not obtain equivalent public goods from state finance. The Dissertation investigates the relationship between fiscal decentralization and the supply of basic public goods, we find interjurisdictional competition under fiscal decentralization system causes the deviation of the structure of public expenditure, subnational government has more enthusiasm to invest in urban infrastructure projects which can promote economic growth quickly, and has no interesting in investing in basic public services such as education, social security and so on, Which Caused insufficient supplies of basic public services in the whole country, especially in poor areas.Intergovernmental fiscal relations in China is an asymmetrical“revenue centralization, expenditure decentralization”type since the 1994 tax sharing system reform, it needed intergovernmental transfers to balance the imbalanced situation in itself. Owing to the unreasonable intergovernmental transfers system, vertical and horizontal fiscal imbalance is widening. In order to eliminate fiscal disparities, we must to construct a balanced system of intergovernmental fiscal relations.

中国多级政府间财政不均衡性研究

内容摘要5-7Abstract7-81 绪论13-24    1.1 概念界定以及选题意义13-14    1.2 本论文的研究目的与结构14-16    1.3 文献回顾16-22    1.4 本论文的创新和不足22-242 分税制以来政府间财政关系的制度安排24-35    2.1 多级政府间支出责任的划分24-26    2.2 多级政府间收入的划分26-29    2.3 多级政府间转移支付制度29-353 多级政府间财政收支与转移支付结构分析35-54    3.1 多级政府间财政收入结构及其比较35-41    3.2 多级政府间财政支出结构及其比较41-48    3.3 政府间转移支付结构及其存在的问题48-544 分税制、转移支付与财政不均衡54-94    4.1 分税制、转移支付与纵向财政不平衡54-82    4.2 分税制、转移支付与横向财政不均衡82-945 不均衡财政的经济效应—基于财政分权角度的分析94-113    5.1 财政分权与经济增长94-106    5.2 财政分权与基本公共产品供给短缺106-109    5.3 财政分权、居民流动与消费者效率109-1136 构建均衡的政府间财政关系113-137    6.1 政府间财政关系的目标模式113-120    6.2 政府间财政关系国际经验：以美国和日本为例120-125    6.3 构建以基层财政为平台的支出体制125-128    6.4 构建多元多层的分税制体系128-131    6.5 构建以公共服务均等化为目的转移支付制度131-133    6.6 政府间财政关系改革的其他方面133-1377 基本结论137-139[参考文献]139-148

  本文关键词：中国多级政府间财政不均衡性研究，由笔耕文化传播整理发布。