财政分权对政府公共文化服务供给水平与区域差异的影响研究

发布时间：2018-02-04 00:08

本文关键词： 公共文化服务政府供给财政分权地方政府行为　出处：《山东大学》2017年博士论文　论文类型：学位论文

【摘要】：公共文化服务是满足广大居民基本文化需求和实现公众基本文化权益的重要手段,同时它还承担着促进社会和谐、凝聚民族精神、促进文化复兴和提升国家软实力的重任;新经济时代,经济与文化的发展日益融合,公共文化服务健康发展还可以拓展和引导文化产业的发展,创造良好的投资环境,进而成为经济发展和经济结构优化的重要驱动力。近年来,随着公共文化服务在社会发展和经济增长中的作用日益凸显,各级政府对公共文化服务的投入逐年增加,人均文化事业费迅速攀升,公共文化活动丰富多彩,但其与教育、医疗等其他公共服务水平相比仍有差距。同时由于不同地区经济发展水平和文化历史背景不同,政府对公共文化服务的供给理念、数量和质量都有所差别,公共文化服务供给区域差异明显。国家十三五规划明确提出:“构建现代公共文化服务体系,推进基本公共文化服务标准化、均等化发展,创新公共文化服务方式,保障人民基本文化权益”。《中华人民共和国公共服务保障法》也于2016年12月25日出台,2017年3月1日已经开始正式施行,广大人民群众的公共文化权益得到了法律的保障,体现了党和政府对公共文化服务的重视。财政是政府向社会提供公共产品的具体实现机制和手段,公共文化服务体系的发展和完善离不开财政的支持,财政分权是一种重要的财政制度安排,其与政府公共文化服务供给息息相关。传统分权理论认为财政分权由于其所具有的信息优势,可以促使地方政府更好地提供公共产品,而第二代财政分权理论认为财政分权要与政府激励机制相结合才能更好地发挥作用。1994年的“分税制”改革,基本奠定了我国当前的财政分权格局,但我国的财政分权不同于西方的财政分权体制,是以经济分权与政治集权相结合的中国式财政分权,已有文献通过理论和实证分析得出在经济增长型激励作用下,财政分权对教育、医疗、环境等软性公共产品供给有负效应,对公路、交通基础设施等硬性公共产品供给有正效应。公共文化服务虽然属于软性公共产品,但其与政治上层建筑的性质尤其是意识形态的属性密切相关,对经济增长和社会进步的影响潜移默化,是一种较高层次的公共服务,与一般软性公共产品有所区别,财政分权对其作用是否遵循上述规律,需要我们进一步研究。本文结合我国当前经济转轨和政府转型的现实,构建了财政分权对政府公共文化服务供给水平及区域差异影响的分析框架,并进行了实证检验,具体结构安排如下:第1章,引言。介绍本文的研究背景、理论和现实意义,界定本文的相关核心概念,提出本文的研究思路、技术路线及研究方法,最后指出本文的创新之处。第2章,文献综述。本章首先对政府公共文化服务供给进行了相关文献的梳理与归纳,然后重点分析了财政分权对公共服务供给以及公共文化服务供给的影响的相关文献,最后指出了现有文献的不足之处,找到本文的研究视角。第3章,财政分权与政府公共文化服务供给:理论与现实基础。本章首先分析了政府公共文化服务供给的理论依据与内在动力,并进一步指出地方政府在公共文化服务供给中应负有主要责任,但在中国式财政分权下,地方政府的公共文化服务供给行为会受到中央政府的激励和约束机制影响。第4章,财政分权与政府公共文化服务供给:机理与模型。从理论上阐述了财政分权对政府公共文化服务供给的作用机理,并结合当前的政治、经济和社会现实,分析了财政分权对政府公共文化服务供给水平的扭曲效应与促进效应,最后指出不同区域由于历史文化背景和经济发展水平的差异,导致地方政府异质性的供给行为,从而影响政府公共文化服务供给的区域差异。第5章,财政分权对政府公共文化服务供给水平的影响。本章在分析我国政府公共文化服务供给现状的基础上,运用面板数据分析了财政支出分权对地方政府公共文化服务供给水平的影响,结论显示财政支出分权对政府公共文化服务供给有正向作用,且不同地区财政分权作用力度不同。第6章,财政分权对政府公共文化服务供给区域差异的影响。本章运用泰尔指数和变异系数对我国政府公共文化服务供给的区域差异进行统计分析,然后运用时间序列分析了财政支出分权对公共文化服务供给区域差异的影响。第7章,结论、政策建议与研究展望。总结本文的主要研究结论,并在此基础上提出意见建议和今后的研究展望。本文研究结论:(1)中国式财政分权对政府公共文化服务供给水平既有促进效应,也有扭曲效应,关键在于“做对激励”,使财政分权与有效的激励机制相结合。中国式财政分权不同于联邦制国家的财政分权,以经济分权与政治集权相结合为主要特征,地方政府公共文化服务供给行为与中央政府的政治、经济和社会目标相关,受到中央政府的激励与约束。财政分权对公共文化服务供给的影响具有鲜明的时代特征,分税制改革以来,伴随着服务型政府的转型和居民公共文化服务需求的增加,政府十分关注公共文化服务的发展,陆续出台公共文化政策支持公共文化服务的发展,促进公共文化服务发展成为一项重要的社会目标,逐步加入地方政府的考核和官员任用晋升机制,转化为中央政府对地方政府的政治激励,这些有利的激励机制使得财政分权对公共文化服务供给产生一定促进作用,同时,既有的追求经济增长的财政激励和政治激励依然存在,加上当前财政分权制度设计上的不足,使得财政分权对公共文化服务供给也有扭曲效应。基于1999-2014年的省级面板数据的实证检验结果表明:财政支出分权对政府公共文化服务供给有正向作用。(2)财政分权下,地方政府的异质性供给是影响政府公共文化服务供给差距的重要因素。首先,我国地域广阔,人口众多,不同区域有不同的文化历史背景,有的地区属于新兴的工业区,有的地区是历史悠久的文化大省,有的地区是特殊的民族地区,有的地区是国家的政治经济文化中心,由此决定不同地区的地方政府对公共文化服务有不同的供给理念,使其在拥有财权和事权后,对公共文化服务供给的偏好不同。其次,我国的地区间经济发展不平衡,经济发达地区与经济欠发达地区对公共文化服务供给也有不同的供给理念,导致地方政府对公共文化服务的异质性供给。最后,不同地区居民公共文化服务需求及其表达渠道也不尽相同,导致地方政府对其供给行为也呈现异质性。综上所述,区域间文化禀赋的差异性,带来了地方政府公共文化服务供给行为与官员晋升激励的地区异质性,这种异质性会扩大地区间的公共文化服务供给差距。基于1995-2014年的时间序列分析表明:财政支出分权的增加会扩大政府公共文化服务供给差距。本文的创新之处:(1)本文从财政分权的视角研究政府公共文化服务供给问题,视角较新颖。一方面,近年来,国内外许多文献都研究了财政分权对公共服务供给的影响,但这些研究主要集中于公众关注度较高的教育、医疗、社会保障、环境保护等方面,很少涉足文化领域;另一方面,对政府公共文化服务供给水平的研究,仍集中于供给均等化等现状描述,对公共文化服务供给不足及地区间非均等化的原因也大多归于各地区经济与财政能力不均衡以及转移支付制度的不完善,没有探究其深层次的财政制度原因,本文将财政分权与政府公共文化服务供给纳入同一研究框架,结合当前的时代背景,分析了财政分权对公共文化服务影响的理论基础和传导机理,视角较为新颖。(2)系统归纳了政府供给公共文化服务的内在动力。新时代赋予了公共文化服务新的使命,政府把公共文化服务放在了空前重要的地位,本文从理论和现实两方面归纳总结了当前公共文化服务在国家治理、社会和谐和经济优化中的独特地位,确立了政府对其的供给责任,并以此为基础,进一步分析了这种内在动力与中国式财政分权相结合,转化为有效的促进性激励,推动了政府公共文化服务的供给。(3)建立了财政分权对政府公共文化服务供给水平与区域差异影响的理论框架,并进行实证研究。影响政府公共文化服务供给水平和区域差异的因素有很多,已有文献将重点放在了财政投入不足、地区之间经济发展不平衡和中央政府转移支付不力上,本文将政府公共文化服务供给与财政分权纳入一个理论框架,探讨财政分权对政府公共文化服务供给的影响。分析认为财政分权所形成的的政治激励和财政激励是财政分权作用于公共文化服务的主要途径,但其激励机制又与政治治理、财政制度设计和社会环境密切相关,结合我国当前的经济、政治、社会现实阐明了财政分权与激励约束机制相结合对政府公共文化服务供给水平和区域差异所产生的影响,并进行了实证验证。
[Abstract]:Public cultural service is an important measure to satisfy the basic cultural needs of residents and realize the public basic cultural rights and interests, at the same time it also undertakes to promote social harmony, unite the national spirit, promote the cultural renaissance and the task of enhancing national soft power; the new economic era, the development of economy and the growing integration of the healthy development of public cultural services can also be develop and guide the development of cultural industries, to create a good investment environment, and become an important driving force for economic development and optimize the economic structure. In recent years, with the role of public cultural services in social development and economic growth has become increasingly prominent in the government at all levels of public cultural services investment increased year by year, the per capita cultural expenses rises rapidly. Public cultural activities rich and colorful, but the education, medical and other public service level. At the same time, there is still gap due to the different regional economic development Different levels of development and historical and cultural background, the government supply of public cultural service concept, quality and quantity are different, the supply of public cultural services. The national planning 13th Five-Year obvious regional differences clearly pointed out: "the construction of modern public cultural service system, promote basic public cultural service standardization, equalization, innovative forms of public cultural services security, people's basic cultural rights and interests". The People's Republic of China public service law also introduced in December 25, 2016, March 1, 2017 has been formally implemented, the masses of the public cultural rights guaranteed by law, reflects the party and the government for public cultural services attention. Finance is the government to provide specific implementation mechanisms and means of public goods to the development of society, and improve the system of public cultural services cannot do without financial support, fiscal decentralization is an important The financial system arrangement, which is closely related with the government supply of public cultural services. The traditional decentralization theory that fiscal decentralization as it has the information superiority, can impel the local government to provide better public products, and the second generation of the fiscal decentralization theory that fiscal decentralization and government incentive mechanism should be combined in order to better play the role of.1994 "the tax system reform, established the base of China's current fiscal decentralization pattern, but China's fiscal decentralization is different from the Western fiscal decentralization, economic decentralization and political centralization is the combination of China fiscal decentralization, the existing literature draw in the incentive effect economic growth through theoretical and empirical analysis, fiscal decentralization of education medical and other soft environment, the supply of public goods have a negative effect on the highway, traffic, infrastructure and other hard supply of public goods has a positive effect of public cultural services. Although belongs to soft public goods, but its nature and political superstructure especially the ideological nature is closely related to the subtle influence on economic growth and social progress, is a higher level of public services, the difference with the general soft public goods, whether fiscal decentralization to follow the law of its role, we need to further the research in this paper. Combined with China's current economic transition and the transformation of the government's reality, constructs the framework of fiscal decentralization on government supply of public cultural services and the level of regional differences, and an empirical test, the specific structure as follows: chapter first, introduction. Introduces the research background, theoretical and practical significance, core concepts the definition of this paper, put forward the research ideas, research methods and technical route, and finally points out the innovation of this paper. The second chapter, the first chapter of literature review. The government's supply of public cultural services carried out and summarize the relevant literature, and then focuses on the analysis of the related literature of fiscal decentralization on the supply of public services and public cultural service supply, and pointed out the shortcomings of the existing literature, find the perspective of this study. The third chapter, the supply of public cultural services and the theory of fiscal decentralization and government: the reality basis. This chapter first analyzes the theoretical basis of government's supply of public cultural services and internal power, and further pointed out that the local government should take in the supply of public cultural services have the primary responsibility, but in the Chinese fiscal decentralization, the supply of public cultural services of local government behavior will be affected by the incentive and restraint mechanism of the central government. Fourth chapter, the supply of public cultural services: fiscal decentralization and government mechanism and model. Theoretically expounded the fiscal decentralization of public cultural service The mechanism of supply, and combined with the current political, economic and social reality, analyzes the promoting effect of fiscal decentralization and the distortion effect of government's supply of public cultural services, and finally points out that different regions due to differences in historical background and level of economic development, causes the supply behavior of local government heterogeneity, thus affecting the regional differences in the supply of government public cultural service. In the fifth chapter, effect of fiscal decentralization on government's supply of public cultural services. In this chapter, based on analyzing the present situation of China's supply of public cultural services of the government, using the panel data analysis of the impact of fiscal expenditure decentralization on the level of the supply of public cultural services of the local government, concluded that fiscal expenditure decentralization has positive effect the government supply of public cultural services, and different areas of fiscal decentralization efforts. The sixth chapter, the fiscal decentralization of government public cultural services Effect of service supply regional differences. This chapter uses the regional differences of China's supply of public cultural services of the government the Theil index and coefficient of variation were analyzed, and then use the time series analysis of the impact of fiscal expenditure decentralization of public cultural service supply regional differences. In the seventh chapter, conclusions, policy suggestions and research prospects. Summarizes the main conclusion of the study in this paper, and on this basis put forward opinions and suggestions for future research. The conclusions of this paper are: (1) China fiscal decentralization has positive effect on the supply of public cultural service level, also have distorted effect, the key lies in "the incentive", the incentive mechanism of fiscal decentralization and the effective combination of China. Fiscal decentralization is different from the federal state of fiscal decentralization, economic decentralization and political centralization combination as the main feature, local government behavior and the central supply of public cultural services The government's political, economic and social objectives, subject to incentive and constraint of the central government. Effect of fiscal decentralization on the supply of public cultural services has the distinct characteristics of the times, since the reform of the tax system, with the increase of service-oriented government transformation and the residents of public cultural service demand, the government is very concerned about the development of public cultural services, one after another the introduction of support for the development of public cultural services of public cultural policy, promote the development of public cultural services become an important social goal, gradually joined the assessment and appointment of local government officials' promotion mechanism, into the central government on the political motivation of local government, the mechanism of these favorable incentives that fiscal decentralization have a certain role in promoting the public cultural service supply at the same time, the pursuit of economic growth and financial incentives and political incentives still exists, coupled with the current finance right system design The deficiency of the fiscal decentralization, on the supply of public cultural services also have a distorting effect. The empirical results of provincial panel data of 1999-2014 years showed that: Based on the fiscal expenditure decentralization has positive effect on the government supply of public cultural services. (2) under the fiscal decentralization, the heterogeneity of the supply of local government is an important factor affecting the public culture the service supply gap. First of all, China's vast territory, large population, different regions have different cultural and historical background, some area belongs to the emerging industrial zone, some areas is a province with a long culture history, some areas are special ethnic areas, some areas of the country's political economic and cultural center, which determine the different regions the local government for public cultural services have different ideas on the supply, have property rights and powers, on the supply of public cultural services with different preferences. Secondly, China The unbalanced economic development between regions, economically developed areas and less developed areas in the supply of public cultural services also have different supply concept, lead to heterogeneity of local government supply of public cultural services. Finally, the public cultural service needs of residents of different regions and express channels are not the same, the local government also showed heterogeneity on the supply behavior. To sum up, the regional differences in culture, brings the regional heterogeneity of local government supply of public cultural services behavior and promotion incentives, the supply of public cultural services to expand the gap interval this heterogeneity will. That time series analysis based on 1995-2014 years: to increase the fiscal expenditure decentralization will expand the government supply of public cultural services gap. The innovation of this paper: (1) this paper from the perspective of government fiscal decentralization of public cultural service supply problems, From the perspective of a novel. On the one hand, in recent years, many domestic and foreign literatures have studied the impact of fiscal decentralization on the supply of public services, but these studies mainly focus on the high degree of public concern in education, health care, social security, environmental protection and other aspects, rarely involved in the field of culture; on the other hand, the research on government public cultural services the level of supply, is still focused on the status of supply equalization and described the reasons of inadequate supply of public cultural services and regional non equalization are attributed to the economic and financial capacity of each region is not balanced and the transfer payment system is not perfect, without exploring the deeper fiscal system, the supply of public cultural services fiscal decentralization and government into the same framework, combined with the current background, analyzes the theoretical basis and the conduction mechanism of the service effect of fiscal decentralization on the public culture perspective is relatively new Ying. (2) the system concludes the internal motivation of government's supply of public cultural services. The new era gives public cultural services in the new mission, the government public cultural services in an unprecedented important position, this paper from two aspects of theory and reality, summarized the current public cultural service in national governance, social harmony and unique position economic optimization, established government responsibility for the supply, and on this basis, further analysis of the internal force and Chinese fiscal decentralization combined to promote the transformation of effective incentives, the government to promote public culture service supply. (3) to establish a theoretical framework of fiscal decentralization on government public culture the level of service supply and regional differences, and empirical research. There are many factors affecting the government supply of public cultural services and the level of regional differences, the existing literature has focused on financial investment Insufficient, unbalanced economic development between regions and the central government transfer payments to the poor, the government supply of public cultural services and fiscal decentralization into a theoretical framework to explore the impact of fiscal decentralization on the government's supply of public cultural services. Analysts believe that fiscal decentralization formed the political incentives and financial incentives is the main way of fiscal decentralization. In the public cultural services, but the incentive mechanism and governance, financial system and social environment are closely related, combined with China's current economic, political and social reality to clarify the fiscal decentralization and the incentive and restraint mechanism combined with the impact on the government supply of public cultural services and the level of regional differences, and the the empirical validation.

【学位授予单位】：山东大学
【学位级别】：博士
【学位授予年份】：2017
【分类号】：G249.2;F812.2

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