【作者】 徐诗举；

【导师】 朱明熙；

【作者基本信息】 西南财经大学 ， 财政学， 2010， 博士

【摘要】 改革开放以来,由于缺乏国土空间开发方面的科学规划以及与之相关的宏观政策引导,一些地区过度开发、无序开发导致生态环境恶化,对可持续发展构成了严峻挑战。针对这一严峻形势,2006年通过的“十一五”规划纲要提出推进主体功能区建设。但是,发展理念的偏差和缺少相应的制度与政策保障,成为制约主体功能区建设的重大障碍。为此,本文在分析财政政策促进主体功能区建设的理论基础上,针对现行财政政策对主体功能区建设的制约因素,提出促进我国主体功能区建设的财政政策建议。全文由五章组成,主要内容及观点如下：第一章,导论。内容主要包括论文选题的背景、意义及目的。评述国内外有关主体功能区财政政策研究的文献。陈述文章的研究方法,介绍文章逻辑与结构,列举论文创新点与不足之处。第二章,主体功能区的内涵与实质。第一节,主要概括主体功能区的内涵、特征以及主体功能区划在整个区域发展战略中的功能定位。第二节,分析主体功能区规划的理论依据,包括可持续发展理论、地域分异理论和生态经济理论。第三节,主要介绍了我国四类主体功能区规划的基本情况。第三章,财政政策促进主体功能区建设的理论基础。在主体功能区建设背景下,分析政府与市场的关系、财政职能和财政政策调和地方利益冲突的作用机理,是全文主要理论创新部分。第一节,分析主体功能区建设背景下政府与市场关系的一般原则,并在“市场机制为基础,政府调节为主导”的一般原则下,进一步界定四类主体功能区政府与市场关系。第二节,分析主体功能区建设背景下的财政职能,针对马斯格雷夫的主流财政职能观的缺限,提出了新的财政职能观,丰富了财政职能的内涵。第三节,针对主体功能区建设背景下区域之间的利益冲突,提出化解利益冲突的财政政策的作用机理。第四章,制约主体功能区建设的现行财政政策因素。主要分析发展理念的偏差以及缺乏有力的财政制度与政策保障对主体功能区建设的制约。第一节,发展理念的偏差对主体功能区建设的制约。认为造成发展理念发生偏差的原因主要包括：将发展简单等同于经济增长；畸形的政绩考核制度导致错误的政绩观；“分灶吃饭”的财政体制强化了投资冲动；缺乏对发展理念偏差的有力纠偏机制等。第二节,缺乏有力的财政制度和政策保障对主体功能区建设的制约。具体表现为：现行财政体制阻碍各类主体功能区之间基本公共服务均等化；政府主导下的区域生态补偿机制缺位；促进人口向目标功能区流动的制度保障缺失；与主体功能区建设相适应“绿色”财税政策不健全；缺少针对不同主体功能区的差别化财政政策等。第五章,促进主体功能区建设的财政政策。主要研究如何促进发展观念转变,并在此基础上提出促进主体功能区建设的财政政策建议,这是本文主要政策创新部分。第一节,促进发展观念转变。主张通过转变政府职能、改革政绩评价机制、改革地方财政过度依赖GDP增长的财政分配制度以及强化对政府行为的约束机制等促进发展观念转变。第二节,促进主体功能区建设的财政政策。主要研究促进各类主体功能区基本公共服务均等化、创新区域间生态补偿机制、制定引导主体功能区之间人口流动的财政政策、建立适应主体功能区建设的“绿色”财税政策以及制定针对不同主体功能区的差别化财政政策等。由于“主体功能区”是我国率先提出的一个全新概念,促进主体功能区建设涉及内容庞杂,本题研究难度远远超出笔者预想。尽管如此,本文还是在以下四个方面尽可能做到创新：1.主体功能区建设背景下的政府与市场关系。本文提出应当根据四个主体功能区的不同类型,并结合其不同主体功能定位、发展方向和市场化条件,来确定政府与市场的关系。提出在优化开发区、重点开发区、限制开发区和禁止开发区等四个类型主体功能区中,市场资源配置作用是依次递减的,相应政府资源配置的作用在其中是依次递增的。研究主体功能区建设背景下的政府与市场关系,为针对不同主体功能区实行差别化的财政政策提供了理论依据。2.主体功能区建设背景下的财政职能。按照现代生态经济学理论,揭示主流经济学关于财政职能(马斯格雷夫的财政职能)的定位存在的缺陷。提出适应21世纪人类发展的扩展的新的财政职能：(1)资源配置职能。这里所指的资源配置是指基于将经济系统作为生态系统的一个开放的子系统的视角下的总资源的配置,突出生态资源和经济资源之间的配置,将生态环境资源纳入到资源配置中,从整体上突出经济发展的科学性和可持续发展性。(2)收入分配职能。这里的收入分配是基于生态资源多重价值视角下的分配,突出建立生态补偿转移支付制度,对限制开发区和禁止开发区放弃发展经济的机会成本、生态保护成本、生态修复成本等予以补偿。(3)协调发展职能。之所以用协调发展职能代替稳定经济职能,是因为政府不仅要干预需求,还要干预生产或环境资源要素供给,形成经济增长与环境资源承载力相一致,供求平衡、结构合理的协调发展格局。3.基本公共服务均等化的实施路径。具体思路：界定基本公共服务范围→明确基本公共服务均等化标准→划分各级政府对基本公共服务的支出责任→完善政府间纵向转移支付制度→建立省域县际基本公共服务横向转移支付制度→2011年实现省域县际基本公共服务均等化(第一步目标)→2015年实现省域城乡基本公共服务均等化(第二步目标)→2020年实现省际基本公共服务均等化(第三步目标)。研究重点：围绕实现基本公共服务均等化的第一步目标——省域县际(不包括地级以上城市市区)基本公共服务均等化,设计了省域县际基本公共服务横向转移支付制度计算公式。计划年度人均基本公共服务财力不足全省各县(市)平均支出水平的县,有资格享受省域县际基本公共服务横向转移支付制度的资金补助,对其补齐到全省各县(市)平均支出水；计划年度人均基本公共服务财力超出全省各县(市)平均支出水平的县,有义务提供省域县际基本公共服务横向转移支付制度的资金援助,对其超出部分的50%用以提供援助。4.区域间生态补偿制度创新。水、空气和土地是构成生态环境的三大最基本要素,在主体功能区建设背景下,区域间生态补偿制度的重点包括流域间生态补偿制度、区域间大气生态补偿制度和主体功能区之间的土地开发权补偿制度。(1)流域间生态补偿制度创新。提出建立政府主导下的流域间生态补偿制度。具体思路是：根据流域跨度决定其管理和权益归属,即跨省江河由中央政府收取水资源费和污水排放费,跨县江河由省级政府收取水资源费和污水排放费,以此类推；水资源费率、污水排放费率主要根据水环境容量、水资源的稀缺性程度以及流域治理难度综合确定,实行一河(江)一率；由环保部门和国税部门联合征收,入库后按其归属划分为各级政府收入；对其收入建立流域生态补偿基金,水资源费主要用于弥补上游地区放弃开发的损失,水污染费主要用于对流域内生态环境治理。上级政府通过定期或不定期召集上下游流域地方政府,对具体的费率调整、资金使用、生态环境治理方案制定等问题进行协商。(2)区域间大气生态补偿制度创新。提出我国应当逐步建立空气污染税制度。当前可以考虑先开征碳税,以后再考虑征收硫税。主张将碳税作为中央收入,并建立大气生态补偿基金。大气生态补偿基金主要用于对限制、禁止类开发区域生态补偿。并综合考虑限制、禁止开发区域面积和人口两个因素,设计了大气生态补偿计算公式。(3)主体功能区之间土地开发权转移生态补偿制度创新。土地出让金收入是土地使用权性质改变带来的收益。优化开发区和重点开发区被赋予更多的将农业用地转化为工业用地的权利,地方因此可以取得更多的土地出让金收入。限制开发区和禁止开发区则被限制或剥夺了进一步开发土地的权利,必然导致地方经济利益的损失。主张尽快改革土地出让金收入分配制度,将土地出让金收入逐步上划归中央,建立土地开发权生态补偿基金,主要用于对限制开发区与禁止开发区的生态补偿。并综合考虑限制、禁止开发区域面积和人口两个因素,设计了土地开发权生态补偿计算公式。更多还原

【Abstract】 It is a severe challenge to sustainable development that over-exploitation and disorderly development cause environmental degradation in some areas of china. The concept of the main functional areas is brought forward in the first time by government in the 11th"Five-Year Plan" in 2006. However, the deviation of development concept and lack of appropriate system and policy, become two major obstacles that constraint the construction of the main functional areas. This paper presents the fiscal policy proposals to promote the construction of main functional areas.This paper is consisted by the five chapters, the main content and views are as follows:The first chapter is introduction. The contents include the background, meaning and purpose of the thesis. Review the literature of domestic and international financial policy about the main functional areas. Introduce the paper’s methodology, logic, structure, innovation and the deficiencies.The second chapter is about the meaning and substance of the main functional areas. The first section summarizes the main content and features of the main functional areas. The second section summarizes the theoretical basis of the main functional areas planning, including sustainable development theory, regional differentiation theory and the ecological and economic theory. The third section introduces the fundamentals of the four main functional areas planning in china.The third chapter is about the basic theory of the fiscal policies to promote the construction of main function areas. The first section will analyze the general principles between the government and the market in the background of building the main functional areas and further define the relations between the governments of four main functional areas and market. The second section analyzes the financial functions in the background of building the main functional areas and proposes a new concept of financial functions, against the limitation of Musgrave mainstream financial functions. The third section gives the suggestions to resolve the conflict of interests between regions, in the background of building main functional areas.The forth chapter is about current fiscal policy factors which restrict the construction of the main functional areas. This chapter focus on the deviation of development concept and lack of appropriate system and policies which constraint the main functional areas. The first section is about the constraints from deviation of development concept in construction of major functional areas. The second section is about the constraints from lack of effective protection in financial system and policies of major functional areas.The fifth Chapter is about financial policy of promoting the construction of the main functional areas. The first section is about how to change the concept of the development. This section stand for some point of view such as transformation of government functions, reform the system of performance evaluation, financial distribution of local government over-reliance on GDP growth and strengthening the constraints on government action mechanism. The second section is about the fiscal policy in promoting the construction of main function. This section stand for some point of view such as promoting equalization of basic public services in all types of main functional areas, innovating inter-regional ecological compensation mechanism, setting up fiscal policy to guide population movement among the main functional areas, establishing the "green" fiscal policy and differentiate the different fiscal policy to the main functional areas.There are four innovations in this paper:The first innovation is about the relationship between the government and market in the condition of building main functional areas. In this paper, the four main functional areas should be based on different types and combine their main functions of different orientation, direction and market conditions, to determine the relationship between government and the market. It provides a theoretical basis for the implementation of different differentiated fiscal policy that study on relationship between the government and market, in the background of the main functional areas.The second innovation is about financial functions in the background of construction main functional areas. This paper reveals the defects in the financial functions of the Musgrave according to the modern theory of ecological economics and proposes the new financial functions which adapt the human development in the 21st century. (ⅰ) Resource allocation functions. Highlight the ecological and economic resources between the configuration of the eco-environmental resources into the allocation of resources, from the overall economic development of outstanding scientific and sustainability. (ⅱ) Income distribution functions. In here the income distribution is based on the multiple values of ecological resources allocation perspective. (ⅲ) Coordinated development functions. The reason that use coordinated development functions instead of the stabilizing functions of the economy, not only because the government needs to intervene, but also interfere with the production or supply of factors of environmental resources, the formation of economic growth consistent with environmental resource carrying capacity, supply and demand balance, reasonable structure and coordinated development pattern.The third innovation is implementation path of equalization of basic public services. This paper proposes the equalization of basic public services, the specific ideas, research priorities, design of the formula of horizontal transfer payment system from county to county in the context of a province. The counties that finance basic public services per capita are lower than the province counties (cities) the average expenditure level eligible for financial assistance. The counties that finance basic public services per capita are higher than the province counties (cities) the average expenditure level obligate to provide financial assistance.The forth innovation is Interregional ecological compensation system. (1) Innovation of Inter-basin ecological compensation system. This paper proposed inter-basin ecological compensation system that must be guided by the government. (2) Innovation of inter-region atmospheric ecological compensation system. This paper advocates carbon tax as the central revenue, and create the atmospheric ecological compensation fund. The atmospheric ecological compensation fund is mainly used for ecological compensation for limited area and prohibited area. Ecological compensation formula in the atmosphere is designed with considering the area and population of limited area and prohibited area. (3) Innovation of inter-main functional areas ecological compensation system in land development transfer. The income distribution system of land transfer would be reformed as soon as possible, land transfer revenues would be placed under the center government to establish land development rights ecological compensation fund, mainly used for limited area and prohibited ecological compensation. And land development rights ecological compensation formula is designed with considering the area and population of limited area and prohibited area.更多还原