权责统一的县乡财政体制研究

发布时间：2018-04-29 19:47

本文选题：财政体制 + 省直管县　；参考：《中央财经大学》2015年博士论文

【摘要】：1994年分税制财政管理体制改革实施以来,我国政府间财政关系不断完善,但与中央财政和省级财政良好的发展形势相比,县乡财政则普遍存在困难,广大县乡政府收支缺口扩大,影响了公共物品、公共服务供给能力和政府治理能力。本论文从县乡财政基本情况、存在问题、原因分析、财政体制相关理论、发达国家经验借鉴、县乡财政体制完善建议等角度开展研究。一、研究县乡财政体制的重要意义在我国,按照我国宪法规定,县、乡(镇)两级政府(以下简称“县乡”政府)在在我国现行的五级行政管理体制架构中处于第四和第五两级,即处于直接管理和服务于农村村镇居民的基层政府的位置,处在最容易了解村镇民众需求、直接服务村镇民众的国家治理体制框架体系的重要环节,管辖着全国一半以上的人口,在国家治理、向村镇居民提供公共物品和服务方面具有举足轻重的地位。政府财政是国家治理的重要支柱,县乡政府财政能力的强弱,直接决定了县乡政府以及相应权力机构和行政机构能否顺利履行职责、能够在广大的县乡区域内实现国家治理目标。在我国现行体制下,制约县乡财政能力的主要因素之一是县乡财政体制和制度。在我国现行的分税制财政体制下,财政体制是决定县乡财政资源获得能力的主要因素,而县乡财政制度则是规范县乡政府财政行为的主要制度。本文的重点是分析我国县乡财政体制问题,力图从体制入手寻找解决我国县乡财政困难的突破口。从我国目前县乡财政存在的问题来看,研究县乡财政体制也具有重要的理论和实践意义。关于我国县乡财政在国家财政体制框架内的状况,用在政府部门内部流行的一段顺口溜描述就是:“中央财政喜气洋洋,省级财政蒸蒸日上,地市财政勉勉强强,县级财政哭爹喊娘,乡级财政名存实亡”,这正是现阶段中国各级财政状况最生动的写照。我国县乡财政存在的上述问题不容忽视的主要原因,除了从宪法规定的行政层级框架结构来看,必须强化县乡政府财政能力以便为县乡政府履行宪法规定的职能提供必要的财政支撑能力以外,同样重要的是需要为县乡政府充实必要的财政能力去实现城乡一体化改革目标。二、我国县乡财政体制的现状和问题新中国县乡财政体制在1994年分税制财政体制改革以前,经历了“统收统支”财政体制、“分灶吃饭”财政体制、“大包干”财政体制等几个历史阶段,这些形式的财政体制都带计划经济体制的特征和规范化程度不够的缺陷。1994年分税制财政体制改革后,县乡财政体制适应市场经济发展的需求,步入了逐步规范化、法制化的轨道。1994年以来,我国在县乡财政管理改革方面陆续进行了“农村税费改革”、“省直管县”、“乡财县管”等具有创新性质的实践探索,取得了一定成效,但也存在一定的问题,特别是在县乡财政能力的建设方面问题比较突出。例如:“农村税费改革”虽然减轻了农民负担,但县乡财政收入大幅减少,进而导致了县乡财政收支缺口不断扩大;“省直管县”改革措施虽然在一定程度上提高了行政管理效率,但也在一定程度上造成了县级政府与市级政府间的财政矛盾,同时,由于我国省级行政区域范围比较大,使得省级政府难以对县乡财政实施全面监管;与此同时,“乡财县管”改革似乎规范了乡镇政府的财政收支,但却导致了乡镇预算虚化,事权、支出责任和财力配置不协调,进而导致了乡镇一级政府财政能力的严重弱化,其结果是弱化了乡镇一级政府的国家治理能力。本文通过对分税制改革之后财政体制运行状况和历年数据对比分析,进一步梳理了县乡财政收支缺口扩大、和县乡财政体制运行本身存在的问题,这些问题包括:事权与财权、财力不匹配,县乡财政收支矛盾突出,县乡财力地区差异大,政府间财力纵向不均衡问题突出,县乡财政风险问题日益突显,县乡财政支出保障水平偏低等。造成这些问题的原因主要是:政府层级过多影响财政体制运行效率,县乡财政体制权责不统一问题突出,县乡财政难以获得稳定的收入来源,省以下政府间转移支付制度尚不完善。三、县乡财政体制的国际经验借鉴和理论研究基础研究国外财政体制方面的经验与教训,可为我国财政体制和预算制度的改革和建设提供良好的借鉴。为此,本文选取了美国、德国、日本、英国、俄罗斯等发达国家作为分析对象,进行了借鉴分析。得到的启示是:应清晰界定与划分政府职能范围和支出责任,要建立和完善均等化的转移支付制度,应构建高度透明度以及完备的监督审查体系,准确评估收入能力和支出需求。县乡财政体制与财政能力建设涉及到政府组织结构问题,财政分权问题,委托代理问题等,因此,本文也对相关理论进行了梳理,作为本文的理论基础。四、建立权责统一的县乡财政体制的政策建议基于理论与实证分析的结果,本文提出了建立权责统一的县乡财政体制的政策建议:第一,科学界定我国县乡财政的职能作用。包括:掌握辖区内居民的公共服务需求,提高辖区内公共服务的供给效率,建立公共服务供给的有效治理框架。第二,确立赋予地方自治权的县乡财政体制“分类改革”路线。包括:政府级次和预算级次由五级向四级过渡,分类改革建立适合地区实际情况的县乡财政体制,把权责统一的原则贯穿县乡财政体制改革进程。第三,合理划分县乡政府事权和支出责任。包括:完全排他性的公共服务支出责任,不完全排他性的公共服务支出责任,上级临时性赋予县乡政府的支出责任。并对县乡政府运行、县乡区域经济发展、农村基础设施和环境建设、县乡社会安全稳定管理、农村民生服务保障等五类县乡政府具体的事权和支出责任进行了细致划分。第四,建立县乡财力的稳定保障机制。包括:建立县乡政府稳定的地方税体系,赋予省以下政府适当的税收自主权,将财产税确立为县乡政府的主体税种,规范县乡政府非税收入管理,清理县乡政府预算外收入;进一步改革完善转移支付制度,加大一般性转移支付力度,建立“分类拨款”的专项转移支付模式,规范转移支付资金的使用管理;做好县乡政府债务风险防控工作。第五,实施配套改革措施提高县乡治理能力。包括:加强县乡财政体制的顶层设计和法律规范,加快基层民主政治改革进程,加快县乡政府行政体制改革进程,建立规范的县乡财政预算管理制度。五、文章的创新和不足之处创新方面:一是提出政府和预算级次逐步由五级向四级过渡。建议修改现行《宪法》和《预算法》,将五级政府五级预算的架构改为四级政府四级预算,建立地级市与县平行的行政体系架构,城市政府继续保持城市管理的功能,县级政府则需要兼顾农村区域管理和城镇化建设的功能。对地域面积相对较小,县域经济发达的省,采取“省直管县”和“省直管市”并行,省以下政府级次和财政级次设置省、县(市)、乡镇三个级次。对地域面积相对较大,包含有市一级中心城市,县域经济大多依附于中心城市的,可以中心城市为基础,把省级行政区进行拆分,缩短行政管理半径,省以下政府级次和财政级次也设置省、县(市)、乡镇三个级次。政府级次由五级改为四级后,相应财政预算级次也改为四级。二是提出赋予地方自主权的县乡财政体制分类改革路线。县乡政府更加了解当地的公共服务需要,具有信息优势与管理优势,有利于公民参与服务决策,能够提供更适合本地居民偏好的服务。我国地域广阔,地区间行政管理模式差异大。应把一刀切的“乡财县管”,转变为赋予地方政府一定自治权的县乡财政体制分类改革。第一类,对县级政府治理能力强、乡镇政府弱化的地区,应以县级政府为主体建立公共服务供给体系。第二类,对乡镇政府治理能力强、县级政府相对虚化的地区,应以乡镇政府为主体建立公共服务供给体系。不足之处:一是数据不足。在对有关国家基层财政体制进行比较,以及对国内县乡财政运行的具体实际进行研究之时,资料的获取存在相当的难度,数据普遍缺乏。因此未能全面介绍和反映新的变化情况。二是方法局限。县乡财税体制,不仅是经济学问题,实际上涉及到民主财政问题,尤其在农村层面,一事一议、农村公共品的社会提供和资金安排,都离不开财政决策民主化、地方自治和有效机制安排的保证。但因为本研究是将财政体制作为研究对象,主要用经济学方法进行研究,并未运用政治学、管理学、社会学等方法,存在一定的欠缺。
[Abstract]:Since the implementation of the reform of the fiscal management system of the tax sharing system in 1994, the financial relations between the governments of our country have been perfected, but compared with the good development situation of the central finance and the provincial finance, the county and township finance is generally difficult. The public goods, the supply capacity of public services and the government's governance ability are affected by the widening gap in the income and expenditure of the county and township government. From the basic state of the county and township finance, the existing problems, the analysis of the reasons, the theory of the financial system, the experience of the developed countries and the improvement of the county and township financial system, the important significance of the study of the county and township financial system is in China, in accordance with the constitution of our country, the county and township (town) government of two (hereinafter referred to as the "county and township" government) is in China. The current five level administrative system structure in China is at the level of fourth and 52, that is the position of the grass-roots government which is directly managed and served in rural villages and towns. It is in the most important part of the framework system of the national governance system which is the most easy to understand the needs of the village and town people and directly serve the people of the villages and towns, and is governed by more than half of the people in the country. It plays an important role in providing public goods and services to the residents of villages and towns. Government finance is an important pillar of national governance. The financial ability of the county and township government directly determines whether the county and township government and the corresponding authority and administrative agencies can perform their duties smoothly and can be in the vast County and township areas. Under the current system of our country, the financial system is the main factor to determine the ability of the county and township financial resources, while the county and township financial system is the main factor to regulate the financial behavior of the county and township government. The focus of this article is to analyze the financial system of county and township in our country, try to find out the breakthrough point to solve the financial difficulties of county and township in our country. From the current problems of county and township finance in our country, it is of great theoretical and practical significance to study the county and township financial system. The situation in the government department, which is used in the government department, is described as "the central finance is happy, the provincial finance is flourishing, the city finance is encouraging, the county finance cries the mother and the mother is crying, the country level finance is dead and dead". This is the most vivid portrayal of the current financial situation at all levels in China. The main reason why the problem can not be ignored is to strengthen the financial capacity of the county and township government in order to provide the necessary financial support for the county and township government to perform the constitutional functions, as well as the necessary financial capacity for the county and township government to realize the urban and rural one. Two, the status and problems of the county and township financial system in China, the financial system of the county and township in China, before the reform of the fiscal system of the tax sharing system in 1994, has experienced the financial system of "the collection and collection", the financial system of "dining in the kitchen", the "big package" financial system and other historical stages, and these forms of financial system are all carried out with the plan. After the reform of the fiscal system of.1994 tax system, the county and township financial system adapted to the demand of the development of the market economy and stepped into the standardization and legalization of the track.1994 year. In the reform of county and township financial management, China has carried out "rural tax and fee reform", "provincial direct county". "Township money county management" and other innovative practical exploration, achieved certain results, but there are some problems, especially in the construction of county and township financial capacity. For example, "rural tax and fee reform" reduces the burden of farmers, but the county and township financial revenue has reduced substantially, which leads to the lack of financial revenue and expenditure of the county and township. The reform measures of "provincial direct county" have raised the efficiency of administrative management to a certain extent, but it has also caused the financial contradiction between the county government and the municipal government to a certain extent. At the same time, the provincial administrative region is difficult to carry out comprehensive supervision on the county and township finance because of the provincial administrative region. At the time, the reform of "township finance county management" seemed to regulate the financial revenue and expenditure of the township government, but it resulted in the deficiency of the budget of the township and township governments, the disbursement of the responsibility and the allocation of financial resources, which led to the serious weakening of the government's financial ability of the township level government. The result was the weakening of the state governance capacity of the first level government of the township. After the reform of the financial system and the years of data comparison and analysis, the financial revenue and expenditure gap of the county and township is further combed and the financial system of county and township itself exists. These problems include: the power and financial power, the financial power is not matched, the contradiction between the county and township financial revenue and expenditure is prominent, the county and township financial resources are different and the financial resources are uneven between the governments. The problems are prominent, the county and township financial risk problems are increasingly highlighted, and the level of the county and township financial expenditure is low. The main reasons for these problems are as follows: the excessive government level affects the operational efficiency of the financial system, the disunity of the power and responsibility of the county and township financial system is outstanding, the county and township finance is difficult to obtain a stable income source, and the transfer payment between the provinces and the following governments The system is not yet perfect. Three, the experience and lessons of the international experience and theoretical research on the financial system of the county and township financial system can provide a good reference for the reform and construction of the financial system and budget system in our country. Therefore, this paper selects the developed countries of the United States, Germany, Japan, the United Kingdom and Russia as an analysis. The enlightenment is that we should clearly define and divide the scope of government functions and the responsibility of expenditure, establish and perfect the equalization of transfer payment system, establish a high transparency and complete supervision and examination system, and accurately assess the income capacity and demand. The county and township financial system and financial capacity construction involve To the organizational structure of the government, the issue of fiscal decentralization, the issue of principal-agent and so on. Therefore, this article also combs the relevant theories as the theoretical basis of this article. Four, the policy proposals for the establishment of the county and township financial system of the unified power and responsibility are based on the results of theoretical and empirical analysis. This paper puts forward the policy of establishing a county and township financial system with a unified power and responsibility. Suggestions: first, to scientifically define the functional role of county and township finance in our country, including: to master the needs of public service in the District, to improve the efficiency of the supply of public services in the jurisdiction, to establish an effective governance framework for the supply of public services. Second, to establish the "classification reform" route of the county township financial system endowed with local autonomy, including the government level Secondary and budgetary grades transition from grade five to level Four, classification reform to establish county and township financial system suitable for the actual situation of the region, the principle of unity of power and responsibility through the county and township financial system reform process. Third, reasonable division of the county and township government affairs and expenditure responsibility. Including: completely exclusive public service responsibility, incomplete exclusiveness of the public The responsibility of service expenditure and the responsibility of the county and township government to the government temporarily, and the county and township government operation, the county and township economic development, rural infrastructure and environment construction, the county and Township Social Security and stability management, rural people's livelihood services and other five types of county and township government specific power and expenditure responsibility carried out detailed division. Fourth, the establishment of county and township. The stable security mechanism of financial resources includes the establishment of a stable local tax system for the county and township governments, the appropriate tax autonomy for the governments below the provincial government, the establishment of the property tax as the main tax of the county and township government, the regulation of the non tax revenue management of the county and township government, the cleaning out of the income of the county and township government, the further reform and improvement of the transfer payment system, and the enlarging of the general nature. Transfer payment, establish the special transfer payment model of "classified appropriation", standardize the use management of transfer payment, do a good job in the county and township government debt risk prevention and control. Fifth, implement supporting reform measures to improve the capacity of county and township governance. Reform process, speed up the process of administrative system reform of county and township government and set up a standardized county and township financial budget management system. Five, the innovation and inadequacies of the article are as follows: first, it is proposed that the government and budget gradation be gradually transferred from level five to grade four. It is suggested to modify the current < constitution > and < budget law >, to change the structure of the five level budget of the five level government to the four level The government's four level budget, the establishment of the administrative system structure parallel to the city and county, the city government continue to maintain the function of urban management, the county government needs to take into account the functions of the rural area management and urbanization. The government grading and financial grading should be set up in the province, county (city) and township three grades. The area is relatively large, including the central city of the city, and the county economy is mostly attached to the central city. It can be based on the central city, the provincial administrative area is divided, the administrative radius is shortened, the following government grading and financial grading are also set up. There are three grades in province, county (city) and township. After the government grade is changed from grade five to grade four, the corresponding fiscal budget level is changed to level Four. Two is the classification reform route of county and township financial system which endows local autonomy. The county and township government is more aware of local public service needs, has advantages of interest and management, and is beneficial to citizen participation in service decision. The policy is capable of providing services that are more suitable for local residents. China has a wide region and a large difference in administrative management mode between regions. The county-level government set up a public service supply system for the main body. The second categories, the strong governance capacity of the township government, the relative deficiency of the county government, should take the township government as the main body to establish the public service supply system. The shortcomings are: the first is the lack of data. In the relative countries, the basic financial system is compared, and the domestic county and township financial operation. The acquisition of data is quite difficult and the data is generally lack. Therefore, the new changes are not introduced and reflected in an all-round way. Two is the limitation of the method. The financial and tax system of county and township is not only an economic problem, but also a democratic and financial problem, especially in the rural level, one thing and one, the rural public goods society. It is inseparable from financial decision-making democratization, local autonomy and the guarantee of effective mechanism arrangement. However, because this research is the research object of the financial system, it is mainly studied by economic methods, and there is no use of politics, management, sociology and other methods.

【学位授予单位】：中央财经大学
【学位级别】：博士
【学位授予年份】：2015
【分类号】：F812.7

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