促进珠三角区域经济一体化的财政政策研究

【作者】 王勇；

【导师】 丁学东；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2011， 博士

【摘要】 珠三角区域经济一体化是市场经济产品和要素自由流动的内在要求与区域行政分割的现实之间矛盾发展的结果,也是广东适应世界产业更新步伐的大背景下,突破原有发展模式困境,实施《珠三角地区改革发展规划纲要(2008-2020)》以提高广东国际竞争力的必然要求。第二章主要介绍相关理论,包括区域经济一体化理论、均衡和非均衡区域发展理论和区域协调的财税政策三部分。区域经济一体化理论都强调通过政府间的合作,打破阻碍产品和要素自由流动的壁垒,从而为产业合理布局创造条件,进而提高区域的整体竞争力。本章按照“问题—解决方案”的思路来安排区域经济一体化理论脉络,可以较为清晰地看出各理论及整个理论体系的思路,这种思路也为政府如何参与珠三角一体化进程提供了方法论的指引。这种随合作层级的提高而依次使用关税——贸易——协议分工——汇率——财政工具的思路也能较为自然地得出财政参与国内区域经济一体化的必然性。区域经济空间均衡发展理论和非均衡发展理论从不同的角度探讨了区域协调发展的可能模式和政府与市场的作用,(非)均衡发展理论为区域协调发展提供了政策建议：一体化进程中应走以非均衡和均衡政策相协调的道路,从而为下文讨论区域产业布局(非均衡)和基本公共服务一体化及横向转移支付政策(均衡)提供了理论支撑。第三章论述珠三角区域经济一体化及其存在问题。本文认为珠三角区域经济一体化是指通过政府之间的协调,达成一致的政策环境,引导珠三角区域产业的合理优化和协调发展,从而使珠三角整体竞争力最大化的过程和结果。一体化过程中重点在于改变政府之间各自为政的现状,加强政府政策的协调,为企业创造相对统一的政策环境。鉴于区域竞争力主要体现为产业竞争力,本章通过实证研究揭示了珠三角产业发展存在的问题,并指出问题核心是利益争夺,因此一体化的关键是实现合理的利益再分配。第四章在综合分析国内外政府在区域经济一体化中发挥作用的基础上,结合财政的职能认为财政在区域经济一体化过程中应发挥四大作用：一是支撑作用。主要是为区域一体化提供良好的基础条件,如交通、信息等硬性环境和基本公共服务等软性环境的完善和一体化；二是推动作用。主要是通过横向转移支付来实现区域间合理的利益再分配,为区域一体化发展提供条件；三是协调作用。珠三角区域经济一体化的最终目的是要实现区域整体竞争力最大化,而区域的竞争力实际是产业竞争力的综合。产业竞争力来源于产业结构的优化和产业布局的合理化。财政的产业扶持政策是政府可以直接运用的协调区内产业合理聚集与结构升级的快捷手段,因此财政促进产业合理布局就成了财政参与一体化的必然选择；四是考核和引导作用。一体化进程中,区内政府、企业均是博弈的主体,各方都是以自身利益最大化而非区域整体利益最大化为出发点的。财政必须设立相关的绩效管理制度,通过对企业和政府部门的考核,引导其行为符合区域一体化的要求,从而实现区域整体利益最大化。这种绩效管理应贯穿于所有财政政策的全部实施过程。第五章主要探讨财政如何实施基本公共服务均等化。本文认为实施基本公共服务均等化可为珠三角区域经济一体化提供基本的物质保障、有利于区域发展方式的转变、有利于统一市场的形成。本章设计了一套以“评价、反馈、引导”为目的,从投入、产出、结果三个维度衡量基本公共服务均等化的绩效评价指标体系,从而克服了现有类似指标缺乏过程性和绩效性的缺点。本文进一步探讨了基本公共服务一体化与基本公共服务均等化的关系,认为均等化侧重于实施结果,而一体化侧重于实施的制度环境建设,并初步探讨了二者组合的四种状态。第六章主要探讨珠三角如何实施横向转移支付。本章通过模型得出横向转移支付目的不在于实现基本公共服务均等化这一不同于传统认识的结论,同时广东省2010年实施横向转移支付政策效果甚微的现实也部分印证了该结论。文章提出,应结合具体项目实施横向转移支付,通过区域互利实现共赢,也便于对转入和转出地进行考核的思路。通过模型提出了横向转移支付临界点的概念,并以此为基础提出了建立横向转移支付终止机制的建议。本章最后从政策层面和操作层面提出了建议。第七章主要讨论财政的产业扶持政策。本章在探讨了目前珠三角个别地市扶持产业发展的财政政策的基础上,以战略性新兴产业为例,讨论了省级产业扶持专项资金问题,并提出了对私营企业进行贷款贴息和股权投资的初步设想。本文认为与这些扶持政策相配套的是要加强和改进财政资金绩效管理,通过对政府部门和企业行为的约束,引导其追求自身利益的行为,达到实现区域产业布局优化和产业结构升级的目的,最终提高珠三角区域整体竞争力。第八章论述绩效管理确保促进区域经济一体化的财政政策的有效性。本章提出了“绩效是人类为追求自身利益最大化而对其行为改进的过程和结果”的全新论断。以此为基础提出要在承认和尊重各地利益追求的基础上,设计合理的机制,使其追求自身利益最大化的过程符合实现区域整体利益最大化的需要。这种新的绩效管理机制主要包含两方面：一是改绩效评价为全程绩效管理；二是改财政独自负责资金绩效的现状为“谁分配,谁负责；谁使用,谁负责”的分层负责制。这两个方面都是我国财政部门尚待探索的领域,也应是将来财政管理改革的发展方向。这种机制可使多重委托代理关系下的各方都充分发挥自身的积极性,履行自身的职责,从而达到省级政府促进珠三角一体化的目的。本文以此理念为基础,以产业扶持政策为例,分别设计了政策绩效管理和资金绩效分配指标体系。本文也提出了提高绩效管理层级、建立健全绩效结果与行政首长负责制挂钩、绩效结果与年度安排挂钩、绩效管理结果公开发布等机制建议。更多还原

【Abstract】 The Pearl-River-Delta regional integration (PRDRI) is a result of the contradictions between the inherent requirement of free trade of products and factors in market economy and the reality of regional administrative division. It is also essential for implementing "Reform and Development Plan for the Pearl-River-Delta Region (2008-2020)" to enhance the international competitiveness of Guangdong in the background of Guangdong’s traditional development model being not adapt to the updating pace of the world industry.ChapterⅡintroduces the theories, including regional integration theories, balanced and unbalanced regional developing theories and fiscal policy of regional coordination. Based on the historical fact that the domestic market in the developed capitalist countries being naturally integrated, the current theories of regional integration mainly focus on international process rather than domestic one, seldom or never existing literatures from the fiscal point of view. Through lacking of directly theoretical hierarchy or practice experience for domestic integration, the integration theories stress the importance of cooperation of governments to break barriers blocking free flows of products and factors, so as to create conditions for rational distribution of industry, thus improving the overall regional competitiveness. According to the arrangements of "problem-solution" idea, this chapter describes a clearer ideas of single theory and the theory hierarchy which providing governments of the Pearl-River-Delta the methodological guidelines on how to boosting the integration process. The necessity of fiscal policy for regional integration can be naturally found by this approach. Balanced and unbalanced developing theories discuss modeles of inter-region cooperated development and the roles of government. These theories provide policy suggestion that unbalanced means should be combined with balanced means during the integration process, basis for the discussion of regional industry distribution (Unbalanced one), the integration of basic public service and horizontal transfer payments (Balanced ones).ChapterⅢdiscusses the problems of PRDRI. This paper argues that the PRDRI is the process and result of improving the overall competitiveness of the Pearl-River-Delta region, through coordination between local governments to bulild a uniform policy environment, guiding a reasonable distribution and an optimization of coordination of industry. The key point of PRDRI is changing government’s status of doing things on their own way to strengthening the coordination of policies to create a relatively uniform policy environment for enterprises in the Pearl-River-Delta region. Because regional competitiveness is mainly of the industrial competitiveness, the paper through empirical study of industry reveals the problems of the PRDRI, pointing out that the core of these problems is the fighting for interests, so the key is to achieve reasonable interest redistribution.ChapterⅣargues that the finance should play four roles in the process of regional integration with comprehensively analyzing the role of both domestic and foreign governments in regional integration combination of the functions of finance as follows:The first is supporting role. Finance mainly provides, improves and integrates environments, including hard ones such as transportation, information and those soft ones like basic public services to build good basic conditions for regional integration; The second is boosting role. Achieving reasonable inter-region interest redistribution through horizontal transfer payments is important for the coordinated development of Pearl-River-Delta region; The third is coodination role. The unltimate goal of PRDRI is to maximizing the overall competitiveness which is actually a comprehensive industrial competitiveness. Industrial competitiveness comes from the optimization of industrial structure and the rationalization of the industrial layout. Fiscal industry supporting policy is a mean that government can use directly and efficiently to coordinate the reasonable industry aggregation and upgrade, which means financial participation becoming an inevitable choice for the integration; The fourth is assessing and guiding role. Local governments and enterprises are mainstays among the integration process, focusing the maximization of their own interests rather than the overall region. High-efficiency performance management system is needed to be established to assess and guide the action of local governments and enterprises to consistent with the requirements of regional integration. The performance management of all fiscal policy should be run through the whole process of implementation.ChapterⅤis on implementation of fiscal equalization of basic public services. This chapter has two innovations:First, the performance evaluation index system of equalization of basic public services from three dimensions of "inputs, outputs, outcomes" is proposed for the purposes of "evaluation, feedback, and guidance".The system is better than the existing index systems for basic public services in reflecting the process of equalization and comparing the performance of achieving process. Second, The relations of the integration of basic public services and the equalization of basic public services are discussed, arguing that the former focusing more on the implementation environmental construction and the latter more on the implementation result. Finally this chapter explores the four combinations of integration and equalization.ChapterⅥfocuses on how to implement the horizontal transfer of the Pearl-River-Delta. A conclusion different from the traditional knowledge is drawn by a model that horizontal transfer payment is not purpose to achieve the equalization of basic public service, which is partly confirmed by the reality of little effect of horizontal transfer payment policy of Guangdong Province in 2010.Hornizontal transfer payment is suggested to be implemented combined with specific projects to achieve mutual benefits and win-win situation, and also to facilitate the performance management on both the donators and the recipients. The concept of threshold of horizontal transfer is proposed, and termination mechanism of horizontal transfer payment is proposed based on the concept. This chapter concludes with recommendations from the policy level and operational level.ChapterⅦdiscusses the fiscal industry-supporting policy. Based on the introduction of the fiscal industry-supporting policies of Zhongshan city, discount government loan and equity investment for private enterprises of emerging industries of strategic importance are proposed. Strengthening and improving the fiscal performance management is argued to cooperate with these industry-supporting policies. Constraints of actions of government departments and enterprises formed by the performance management guide their interest-pursuing behavior to meet the purpose of achieving regional industrial layout optimization and the industrial structure upgrade, and ultimately to improve the overall competitiveness of the Pearl River Delta region.ChapterⅧdiscusses the performance management to ensure the effectiveness of fiscal policy to promote regional integration. This chapter proposes a brand new thesis that performance is the process and the result of human improving their behavior in pursuit of maximizing their own interests. From this point of view this chapter argues that rational mechanism should be designed to make the process of pursuing their own maximization of interest compliance the maximization of overall interests of the whole region based on recognizing and respecting their interest pursuit of local governments. Establishment of new performance management mechanism is proposed to stimulate all participants’ initiative under the multi-agent relationships to fulfill their responsibilities, so as to achieve the provincial government’s purpose of promoting the integration of the Pearl River Delta region. This new performance management system mainly consists of two aspects:First, changing the performance evaluation to overall process performance management, which is one of the financial sector has yet to explore, and should be the future direction of fiscal management reform; Second, changing performance management from the current situation of solely responsibility of finance department to the decentralized system of allocator and user. Due to the game of interests, this train of thought is yet attempted. As the end of this chapter, performance allocation index system for industry-supporting policy is argued based on the view upon.更多还原