财政转移支付对我国地区间经济差距影响研究

发布时间：2018-05-15 17:40

本文选题：财政转移支付 + 地区间经济差距　；参考：《财政部财政科学研究所》2014年硕士论文

【摘要】：改革开放后的35年间,我国经济保持长期平稳较快发展,但与此同时,各省间的经济发展不平衡问题也日益引起广泛的关注。以东南沿海,经济发达省市为主的东部地区,经济飞速迅猛发展,而中西部地区则经济发展相对落后。财政转移支付制度作为现代市场经济国家处理政府间财政关系时所普遍采用的—种制度,通过资源在各级政府间的横向和纵向的重新分配,已经成为市场经济国家协调区域均衡发展中的一项重要政策工具。根据现有的研究成果,可以认为,中央政府转移支付有助于平衡各省间财力差异,促进基本公共服务均等化,进而改善欠发达省份的经济基础和科学技术水平,产生追赶效应,最终缩小地区间经济发展差距。 1994年分税制改革后,财政转移支付制度在我国政府的宏观调控中始终发挥着重要作用。本文旨在研究中央财政转移支付是否能有效缩小我国地区间的经济发展差距,起到收敛作用,以及转移支付中的各细分项目,分别与省际间经济发展差距的相关性。理论分析方面,着重阐述了转移支付与地区经济增长关系的两种理论,即效用最大化理论和委托代理关系理论。通过理论分析,得出结论：(1)地方政府使用一般性转移支付资金能够满足提供公共产品效用最大化,间接地促进落后地区的经济增长,实现地区间经济均衡发展；(2)税收返还也可以实现地方政府提供公共产品的效用最大化,但是不具有缩小地区间经济发展差距的作用；(3)地方政府使用专项转移支付资金无法最大效用地为本地区提供公共产品。此外专项转移支付取决于中央政府的宏观政策和全局调度安排,因此专项转移支付对均衡地区间的经济发展具有一定的不确定性。实证分析方面,首先从财政转移支付总量的角度来考察转移支付对各地区经济发展所产生的不同影响。基于转移支付对东部、中部、西部地区经济增长作用的不同效果,得出结论：财政转移支付对各地区的经济增长具有一定的促进作用,但是其作用效果因地区而异。转移支付对西部地区的经济发展支持作用最明显,其次是中部地区,而对东部地区的促进作用效果最弱。说明转移支付总量对我国地区间经济具有收敛作用。其次从各分项的角度来考察转移支付的经济收敛作用。通过实证检验,得出结论：一般性转移支付能够在一定程度上缩小我国各省间的经济发展差距；税收返还对我国各省间的经济发展差距有扩大作用,且扩大作用大于一般性转移支付的收敛作用；专项转移支付对我国各省间的经济收敛作用不显著。最后根据本文的研究成果,以及目前我国转移支付制度在收敛地区经济作用中所面临的问题,并以信息处理复杂性、地区的外部性、激励相容为原则,提出了相应的完善转移支付制度,优化转移支付结构的政策建议,大致包括：(1)以信息处理复杂性、地区的外部性、激励相容为原则,科学合理划分政府间事权与支出责任,为完善转移支付制度奠定基础。(2)明确财政转移支付的政策目标,将其定位于实现公共服务均衡化,缩小地区间经济发展差距。(3)优化财政转移支付结构,扩大一般性转移支付规模,适当压缩预算专项转移支付规模,取消税收返还。(4)在有效发挥纵向转移支付制度的基础上,逐步构建横向转移支付制度。
[Abstract]:In the 35 years after the reform and opening - up , our country ' s economy has remained stable and stable for a long period of time , but at the same time , the imbalance of the economic development between provinces has caused extensive concern .

According to the existing research results , it is believed that the transfer of the central government can help to balance the differences of financial resources among the provinces , promote the equalization of basic public services , further improve the economic base and scientific and technological level of the less developed provinces , generate the catch - up effect , and finally narrow the economic development gap between the regions .

After the reform of the taxation system in 1994 , the financial transfer payment system plays an important role in the macro - control of our government . The purpose of this paper is to study whether the central financial transfer payment can effectively reduce the economic development gap between China ' s regions , play a role in convergence , and transfer the sub - items in the payment , respectively , with the economic development gap between the provinces .

On the basis of theoretical analysis , two theories , namely utility maximization theory and principal - agent relationship theory of transfer payment and regional economic growth , are emphatically expounded . Through theoretical analysis , it is concluded that ( 1 ) The use of general transfer payment funds by local governments can satisfy the maximization of utility of public goods , indirectly promote economic growth in the backward areas , and realize the economic equilibrium development between the regions ;
( 2 ) The tax return can maximize the utility of the local government to provide public goods , but it does not have the function of narrowing the economic development gap between the regions ;
( 3 ) The use of special transfer payment funds by local governments can not maximize the availability of public goods for the region . In addition , the special transfer payment depends on the macro - policy and the global scheduling arrangement of the central government , so the special transfer payment has certain uncertainties in the economic development between the equilibrium regions .

On the basis of the different effects of transfer payment on economic growth in the eastern , central and western regions , it is concluded that the transfer payment has a certain promotion effect on the economic growth in the western region .
Tax returns have an expanded role in the economic development gap between the provinces of our country , and the expanding role is greater than the convergence of the general transfer payment ;
The special transfer payment is not significant to the economic convergence between the provinces of China .

Finally , according to the research results in this paper , and the problems faced by China ' s transfer payment system in the area of convergence , the author puts forward the corresponding policy suggestion to perfect the transfer payment system and optimize the transfer payment structure .

【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45;F127

【参考文献】