【作者】 王雁；

【导师】 高新才；

【作者基本信息】 兰州大学 ， 区域经济学， 2011， 博士

【摘要】 公共财政在西方发达市场经济国家已经走过了二百多年的历史,伴随着公共财政实践的发展,有关公共财政支出的理论探讨也未曾间断。然而,公共财政在我国的诞生是理论先于实践,而且关注点多是放在适应中国特色的公共财政框架建设方面,但是由于我国各地自然、经济、社会等条件差异较大,同样的政策体制实施效果也存在较大差异。因此,本文在搜集整理国内外关于地方财政支出研究成果的基础上,以甘肃省为实例,采用理论探讨和实证分析相结合的研究方法,对甘肃省财政支出总规模、结构和效益进行了较为深入的分析研究。主要研究结果如下：1.受经济总量限制,甘肃省财政支出规模总体较小,占全国地方财政支出的比重不足2%,人均财政支出标准多年来一直徘徊在全国地方平均水平的80%左右。加之,保障民生、环境保护、支持“三农”、推进改革等增支因素较多,财政收支缺口较大；由于基数较小、自给率低、对中央财政依赖度高,甘肃省财政支出增长较快,高于GDP的增速,且增速高于全国平均水平,但增幅波动较大；甘肃省财政支出占GDP比重既高于全国平均水平也高于西部地区的平均水平,反映了甘肃政府经济活动在整个国民经济活动中的比重和份额高于全国平均水平。按照财政支出规模与经济发展水平相适应的原则,本文选用回归分析法和曲线外推法对甘肃省财政支出进行分析和预测,认为甘肃省财政支出规模应在进一步完善预算管理制度、推进综合预算改革的基础上,将一般预算内财政支出占GDP的比重确定在较为合理的范围内。2.根据经济增长阶段理论、社会成员公共偏好理论等关于地方财政支出结构优化的理论,对甘肃省财政支出结构分析发现：现阶段,财政支出结构日趋合理且基本符合甘肃经济社会发展阶段的客观要求,但“缺位”和“越位”并存的现象仍然存在,行政运行支出比重较大、基本公共服务投入偏低、科技研发投入不足、引导产业发展的方向不明朗等问题还较严重。这些问题的发生既有经济基础薄弱、政府职能定位不清的因素影响,也有财政支出管理粗放的原因。因此,今后应正确处理好公共财政支出结构与支持经济增长的关系,促进社会事业协调发展及地区间公共服务均等化,通过科学合理确定政府职能、建立健全公共财政体系、加大公共产品投入力度,加快建立“老有所养、学有所教、病有所医、住有所居”的和谐社会,努力实现民生导向的公共财政支出目标。3.探索建立地方财政支出绩效评价体系。财政支出绩效评价是按照财政资金使用中“体现经济性、效率性和有效性”的总体要求,通过建立统一的指标评价体系,运用规范的绩效评价方法,依据规定的程序对财政支出过程及效益进行衡量和评估的财政管理活动,其目的是使财政资金得到事前、事中和事后全过程的控制,并将评价结果应用于考核部门履行职责及安排未来支出预算的参考。因此,构建科学合理的指标体系也就成为整个绩效评价工作的核心和关键。通常,财政支出绩效评价体系依据理论分析法、频度统计法、和专家咨询法设计。本文对地方财政支出绩效评价体系的探索分为二个层次：一级指标为财政支出总量、财政支出结构和贡献类评价指标；二级指标在三个一级指标的基础上,细化若干指标。同时,通过对甘肃省财政支出规模、结构及其对经济增长的贡献进行实证检验,进而提出了今后的改进方向。4.通过对财政管理体制改革的回顾,作者认为,立足规范政府间财权划分与分配关系而进行的分税制改革和政策调整,包括各级政府间收入权限划分、各自的支出范围与责任以及各级政府间财力转移调剂等内容,从不同侧面,对政府间财力在纵向和横向均衡方面产生了影响,打破了财政管理模式,调动了中央和地方“两个积极性”,使得财政收入持续快速增长,占GDP的比重逐步上升,中央财政收入占全国财政收入的比重逐步提高,均衡地区间财力差距的力度不断加大。但其与制度设计目标仍存在较大差距,如对收入的纵向调节力度不够、支出责任下移等问题有进一步恶化的趋势等等。同时,甘肃省省以下分税制财政管理体制也不甚完善,特别是市州分税制财政管理既不统一、又不规范。受财力限制,很多市州也仿照中央和省级财政管理办法,对下级财力进行了不同程度的层层集中,致使县乡财力更加薄弱。而与此同时,上级政府又将许多公共服务支出责任层层下移,“上级请客,下级埋单”现象甚为严重,导致基层政府财力与事权严重脱离。由此看来,完善财政管理体制,既需要中央宏观制度政策的改进,也需要地方政府自身改革和创新,通过共同努力才可以形成各级政府间规范高效的运行机制。5.财政转移支付作为分税制财政管理体制的基本制度之一,也是世界各国在缩小区域经济发展差距的实践中应用最普遍的一种政策工具,在均衡区域之间、城乡之间、社会群体之间公共服务水平方面具有不可替代的作用,尤其在转移和调节区域收入方面,直接调整了区域间经济发展的不协调、不平衡状况。通过对相关统计指标的分析发现,中国现行转移支付在均衡化地区财力、遏制地区间发展差异拉大、促进区域间协调发展中发挥了积极作用。特别是随着中央及省级对财政困难地区转移支付比重的提高,为这些地区实现收支平衡、减少财政赤字规避财政风险、更好履行地方政府职能提供了良好条件。但是,由于现行转移支付制度是在特定时期制定的,具有较强的“过渡”色彩,存在制度不够健全、结构不尽合理、横向转移支付体系不健全、均等化力度不够等一系列问题,对制度的规范和完善需求明显。如：调整转移支付结构,提高一般性转移支付比重；改进专项转移支付管理水平,提高资金使用效率；建立横向转移支付制度,推进分类转移支付改革等等。6.根据上述研究,作者从完善财政管理体制、规范转移支付制度和推进财政支出管理改革三个方面提出了相关政策建议。更多还原

【Abstract】 Public finance has more than 200 years of history in developed market-oriented western countries. With the development of public finance application, arguments on fiscal expenditure theories are keeping piling up. Its theory was introduced prior to the application when public finance was firstly born in our country. And more efforts have been made to the building of public finance framework complying with the Chinese characteristics. Besides this, because our country differs greatly in natural conditions, the application effects of the same policy mechanism differ as well. Therefore, based on the collection of both domestic and foreign studies on local government expenditures, this paper is to take Gansu province as an example to analyze its fiscal expenditure scale, structure and effects with the adoption of theories and examples. The main results are as follows.1. Constraining by the aggregate economic volume, the scale of fiscal expenditure of Gansu is small in number making up less than 2% of total fiscal expenditure of local governments across the country. And the per capita fiscal expenditure remains around 80% of national average fiscal expenditure of local governments for years. Furthermore, because of factors of increasing expenditures in areas such as people’s livelihood improvement, supports on "three rural issues" and accelerating the reform, the gap between fiscal revenue and expenditure is expanding. And because of low basis and self-sufficiency and high reliance of central fiscal subsidies, the fiscal expenditure of Gansu has increased faster. The growth is higher than the growth of GDP and national average growth of expenditure. But the growth is unstable. The proportion of fiscal expenditure in GDP is higher than national average and the average of western regions which shows that the proportion of government funded economic activities of Gansu is higher than national average. According to the principles of the scale of fiscal expenditure complying with economic development, this paper is to make an analysis on fiscal expenditure of Gansu by adopting regression analysis and trend extrapolation. And then, the paper proposes that the proportion of fiscal expenditure in GDP maintains at reanable range is appropriate on the basis of further improving budget management approaches and extending budget reform.2. This paper has identified issues relating to fiscal expenditure structure by applying structural optimizing standards and factors in fiscal expenditure theories including the theory of economic growth stage and public choice theory. The offside and absence of fiscal expenditure still exist. And issues such as high proportion of administrative cost, low input of basic public services, insufficient input in scientific and technological research and unclear direction of sector development are still serious. The occurrence of those issues is not only due to poor economic basis and unclear government functions, but also due to extensive expenditure management. Therefore, we should correctly handle the relationship between fiscal expenditure and the support for economic growth, promote balanced social development and the equalization of public services among different regions, and speed up the establishment of a harmonious society which enables elderly will be looked after, children be taught, patients be provided with medical treatment and people be given places for living through scientific arrangements of government functions, the building of a sound public fiscal system and the increasing inputs of public goods, to achieve the objectives of people’s well-being oriented fiscal expenditure.3. This paper has made some analysis on establishing the performance evaluation system on fiscal expenditures. The evaluation of fiscal expenditure performances based on the requirement of economy, efficiency and effectiveness, is to evaluate fiscal expenditure process and effects through the establishment of evaluation indicators and the adoption of standard evaluation methods and procedures. The purpose is to keep the whole process including before, during and after the usage of public financial resources within the control and use the evaluation results as references for evaluating the duty compliance of each government authority and for future budget making. An appropriate and scientific indicator system is the core element of the performance evaluation. Theoretical analysis, frequency method and expert consultation are commonly used in designing the system of fiscal expenditure performance evaluation. The performance evaluation indicators discussed in this paper has two levels. The first level is the indicators on total fiscal expenditure, expenditure structure and contributions. While the second level covers more specific indicators which are recommended for further improvement after the empirical test on the scale, structure and contribution of fiscal expenditure of Gansu province.4. This paper has reviewed the reform of public fiscal management system and identified that the tax sharing system and related policy adjustments which are based on regulating the classification of financial rights and revenue distribution among governments and include the classification of government revenues, expenditures, responsibilities and transfer payments, have affected both horizontal and vertical equilibrium of government financial capacity, broken the traditional public finance management and mobilized the enthusiasm of both central and local governments. As a result, the fiscal revenues have increased rapidly with the proportion in GDP increased as well. And the proportion of central fiscal revenue in total fiscal revenue has increased generally with the strength on balancing regional financial gap being increased accordingly. However, there still exists a big difference between the designed objective and the reality such as insufficient horizontal income balancing and the shifting of expenditure responsibilities to lower level. Besides this, the tax sharing system and public finance management system are not well established below provincial level in Gansu. The tax sharing system is not standardized and unregulated in each city. And because of financial resources limitation, many cities centralized local financial resources as central and provincial governments did. As a result, the financial resources at county and township levels became even more limited. While, moreover, upper level governments have shifted their responsibilities on public services expenditures to lower level governments. As a result, the financial resources of primary governments are seriously divorcing from rights. Therefore, the improving of public finance system should come from not only the improvement of central government policies and mechanisms, but also from the reform and innovation of local governments. And a regulated and highly effective operation mechanism among governments should be built under joint efforts.5. Transfer payment is one of the basic mechanisms of the tax sharing system which is irreplaceable in balancing the provision of public services among regions, between rural and urban areas and among different social groups. And it can adjust the imbalanced regional economic development directly through the transfer and adjustment of regional incomes. Therefore, many counties in the world use it as a policy tool to reduce regional economic development gap. The analysis of related statistic indicators shows that the current transfer payment mechanism has played a positive role in equalizing local financial resources, suppressing the increasing regional development difference and promoting balanced regional development. And particularly, with the increasing of the proportion to regions of financial difficulty, the transfer payment mechanism has provided good conditions for governments to achieve balanced revenue and expenditure, reduce fiscal deficit, avoid financial risks and better perform government functions. However, because the current transfer payment mechanism was made at a specific period, the mechanism has a transition character with a series of issues such as insufficient mechanism arrangement, inappropriate structure, absence of vertical transfer payment and weak equalization, which need to be further improved. Measures can be adopted such as adjusting transfer payment structure, improving efficiency of the funds, establishing vertical transfer payment arrangement and promoting the reform of transfer payment by classification. 6. According to the study, the author makes policy recommendations from improving the financial management system, specificating the transfer payment system and promoting the fiscal expenditure reform.更多还原