基于经济发展方式转变的地方财政职能重新定位

发布时间：2018-04-11 16:45

本文选题：地方财政职能 + 经济发展方式　；参考：《浙江财经大学》2014年硕士论文

【摘要】：中国经济经历了30多年的高速增长，但是推动中国经济增长的是以政府为主导、以投资来拉动、以出口为导向的粗放型经济增长方式，而这种粗放型经济增长方式所带来的不可持续性越来越明显，资源能源短缺、成本上涨、生态环境破坏、收入分配差距加大、城乡区域不平衡显著等对经济的持续平衡增长越来越制约。经济发展方式的转变就是要从主要依靠增加生产要素占用和消耗来实现经济增长转变为主要依靠优化生产要素质量、配置方式和提高利用效率来实现经济增长，对经济发展程度高低的评价不再只注重数量的大小，同时关注经济结构、社会民生和资源环境等等关系社会发展的方方面面。中国经济发展方式的转变呈现双重性：一是经济发展程度由不发达到发达，由粗放型向集约型转变；二是经济体制由高度集中的计划经济向社会主义市场经济体制逐步转变，在体制转变过程中，地方财政仍然延续计划经济时期的部分职能，同时，市场经济时期所要求的地方财政的公共职能则有所缺失，地方财政职能的“越位”、“缺位”对粗放型经济增长方式的形成存在紧密联系。从财政职能理论来说，地方财政主要履行资源配置职能，由于缺乏全局的宏观经济政策和要素间的自由流动，经济稳定和收入分配职能较为薄弱，资源配置职能则主要是提供地方性公共品。由于特定历史因素原因，，我国地方财政职能在履行资源配置职能过程中有所偏离，地方财政对资源配置职能的履行更多的是注重本区域经济的增长，忽视对本区域基本公共服务的提供，过多地干预了地方经济增长。由计划经济体制向市场经济体制转变过程中地方财政职能没有完全随之改变，反而在一定程度上是粗放型经济增长方式形成的助推手。从地方财政支出的规模和结构可以看出地方财政在资源配置过程中过于注重经济建设，造成大量低质量重复建设和低效率的投资，行政支出过高，科教文卫事业支出不足，社会保障政策不足和对节能环保方面的忽视。所以经济发展方式转变与地方财政职能的重新定位密不可分，只有重新理清政府与市场之间的关系，明确划分地方财政职能，才能进一步理顺各级政府间财政分配关系，健全公共财政体系，完善预算管理制度和税收制度，从而构建有利于经济发展方式转变的财税体制。本文以财政分权理论为基础，从理论角度探讨地方财政职能的范围，从分析我国经济增长方式特点以及经济发展方式转变内容体系入手，实证分析我国地方财政职能“越位”、“缺位”的表现，得出基于经济发展方式转变的地方财政职能定位主要有以下几方面：（1）理顺政府与市场间关系，地方政府逐步从经济领域中退出，更多的是构建地方公共财政，着重于提供公共服务，促进基本公共服务的均等化；（2）在理顺政府与市场关系的同时，要调整中央与地方的关系，合理划分事权，保证财力与事权的相匹配，中央政府重点履行维护政权、经济发展和社会协调职能，地方政府重点履行公共服务和地区经济发展职能；（3）政府间职能的划分还应该包括地方各级政府之间财政职能的分工，保证基层政府财政职能的履行。
[Abstract]:China ' s economy has experienced more than 30 years of high - speed growth , but the growth of China ' s economy is driven by the government , with the export - oriented crude economic growth mode . The transformation of the mode of economic development is to realize the economic growth mainly by increasing the consumption of production factors and increasing use efficiency . The transformation of the mode of economic development is to rely mainly on optimizing the production factor quality , the collocation mode and improving the utilization efficiency to realize the economic growth .
Second , the economic system is gradually changing from the highly centralized planned economy to the socialist market economic system . In the process of institutional transformation , the local finance continues to carry out some functions of the planned economy period . At the same time , the public function of the local finance required in the market economy period is missing , the " offside " of the local finance function and the " vacancy " are closely related to the formation of the way of the gross economic growth .

From the theory of financial function , local finance mainly performs resource allocation function , because of the lack of global macroeconomic policies and the free flow between elements , the function of economic stability and income distribution is weak , and the function of resource allocation is mainly to provide local public goods .

Based on the theory of financial decentralization , this paper discusses the scope of local financial functions from the theoretical point of view . From the point of view of the characteristics of China ' s economic growth pattern and the transformation of the content system , the paper empirically analyzes the function of local finance in our country , and finds out that the local fiscal function positioning based on the transformation of the mode of economic development has the following aspects : ( 1 ) To straighten out the relationship between the government and the market , the local government gradually exits from the economic field , and more is to construct local public finance , focusing on the provision of public services and promoting the equalization of basic public services ;
( 2 ) To adjust the relationship between the central government and the local area while regulating the relationship between the government and the market , reasonably dividing the right of affairs , ensuring the matching of the financial resources and the right of affairs , the central government focuses on the function of maintaining the political power , economic development and social coordination , and the local government focuses on the implementation of public service and regional economic development functions ;
( 3 ) The division of intergovernmental functions should also include the division of financial functions between local governments at all levels and guarantee the performance of the financial functions of the grass - roots government .

【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.7

【参考文献】