【作者】 孙志；

【导师】 张向达；

【作者基本信息】 东北财经大学 ， 国民经济学， 2011， 博士

【摘要】 转变经济发展方式是新时期中国经济社会发展的重大战略部署。“九五”时期,中央提出要“实现两个根本性转变”,即增长方式的转变和经济体制的转变,这也是中央首次明确提出转变经济增长方式概念。2005年,国家十一五规划提出“实现增长方式从资源投入驱动到效率提高驱动转变”,或者是“由粗放型到集约型的转变”。党的十七大报告提出了转变经济发展方式的概念。在党的十七届五中全会上,中央明确指出“加快经济发展方式的转变是‘十二五’期间经济社会发展的主线”。转变经济发展方式是一场深刻的社会变革,它贯穿于经济社会发展的各个领域。财政作为庶政之母,对于推动转变经济发展方式至关重要。财政促进经济发展方式的转变,既是财政改革和发展的内在要求,也是推动转变发展方式的重要保障。财政体制是规范政府间财政关系的制度安排,具有长期性、根本性与稳定性的特点。财政政策是由包括税收政策、支出政策、预算平衡政策等构成的完整政策体系。从财政体制与财政政策两个角度考察转变经济发展方式,分析如何通过深化财政体制改革、创新财政政策,促进经济发展方式的转变,具有重要的理论与实践意义。本文从“转变经济发展方式”的内涵与外延开始,从转变发展方式的理论演变与发展入手,从财政体制与财政政策两个角度,分析在不同历史阶段,则政与转变经济发展方式之间的关系,得出“财政体制和财政政策”是转变经济发展方式的题中之义与核心内容的结论。文章提出了评价转变经济发展方式的具体指标,深刻分析了经济发展方式转变滞后的具体原因,在新的起点上较为系统地提出了进一步完善公共财政体系和健全财政体制的政策建议。全文结构安排如下：第1章为导言,主要对本文涉及的重要概念,包括对经济发展、财政体制、财政政策进行了界定,并对相关的理论研究进行了综述,同时对本文的研究意义和研究思路进行了交代。第2章阐述转变经济发展方式的理论基础。在很长一段时期内,包括很多学者在内,很多人都把发展与增长等同起来,即发展意味着“人均产出增长”。其最基本的观点是：发展问题就是经济增长问题,对发展中国家而言更是如此。所以很长时期内,人们把GDP/GNP及人均GDP/GNP的增长,视为发展的重要标准,从而也就把发展单一归结为物质财富的增加,却忽视资源环境的价值,以及人口增长界限,继而导致“高投入低产出”的粗放型发展模式。在这种发展观的导向下,我国出现了经济结构不合理、技术产能落后、投资、消费、外贸格局不合理、资源浪费和环境污染严重等问题。因此,正确把握转变经济发展方式的内涵外延至关重要。本文对早期经济增长理论,现代经济增长理论,结构主义发展理论和其他一些具有代表性的理论进行了概括与分析,指出“经济发展方式”是由古典经济增长理论、西方经济增长理论及发展经济学继承创新发展而来的,是经济增长及发展理论最新成果的体现。第3章对我国经济发展方式与财政体制的演变问题进行了分析与研究。分析了财政体制对经济发展方式的影响,探讨了二者间的作用机理与作用途径。在此基础之上,全面梳理了经济体制改革与财政体制改革的进程。作者认为,在改革开放前,在以增长为核心的经济发展方式下,我国采取了统收统支的财政体制；改革开放前15年,在以转轨为核心的经济发展模式下,实行了以放权让利为主线的财政体制改革；在建立市场经济后,由粗放到集约成为转变经济增长方式的主要内容,推进了分税制财政体制改革。因此,财政体制改革是整个经济体制改革的突破口,始终站在了改革最前沿,始终推动了改革发展的进程,始终推动了经济社会发展。第4章对我国经济发展方式与财政政策的演变问题进行了分析与研究。建国初期,财政通过大力节约非生产性开出,压缩事业费、控制社会集团购买等,集中财力支持社会主义工商改造,并建立了比较完整的国民经济体系。改革开放初期,财政政策有效支持了国有企业改革,促进和规范多种经济成份的发展,培育了市场经济主体,促进了产业结构调整。1995年适应于市场经济体制改革的需要,适应于经济体制与经济增长方式两个根本转变的需要,我国加快公共财政建设,财政政策作了进一步调整与完善,逐步从市场竞争领域退出,加大对经济社会发展薄弱环节的投入,加大对民生领域的投入,加强财政管理,有效促进了经济社会的全面协调可持续发展,加快了经济发展方式的转变。因此,财政政策调整紧紧围绕党和国家的工作中心,通过预算安排、税收政策等多种方式,并注重把握好政策力度,促进了经济发展不断升级。第5章探讨了我国经济发展方式的转变与选择问题。首先,本文构建了经济发展方式的评判指标体系,通过经济指标、社会发展指标、生态环境指标使得发展方式可细化、可评价。其次,本文对我国经济发展方式做了客观评价,既提出了我国转变经济发展方式取得的成绩,又客观分析了我国发展方式转变滞后的主要表现,包括产业结构不合理、经济增长环境资源约束加大、投资消费关系失衡、城乡差距扩大,等等。最后,本文提出了转变经济发展方式的具体路径,包括优化调整需求结构、供给结构、要素投入结构,促进经济结构战略性调整；推动科技进步和创新；保障和改善民生；推动改革开放和体制机制创新等。第6章提出了加快经济发展方式转变的财政对策建议。明确了加快转变经济发展方式的原则,提出了围绕基本公共服务均等化与主体功能区建设,完善财政体制,加快建立健全中央与地方财力与事权相匹配的财政体制,进一步明确中央和地方的事权与支出责任划分,完善转移支付制度,增强基层政府公共服务保障能力等；就创新财政政策提出了建议,要建立健全协调配合的财政政策体系,大力推动自主创新,支持结构优化升级,促进资源节约和生态环境保护,推动区域协调发展,保障和改善民生等。本文的创新之处体现在：一是以经济学视角对转变经济发展方式进行了研究,指出“经济发展方式”是经济增长及发展理论最新成果的体现,加深了对概念的把握与认识；二是通过对建国后不同时期经济运行的考察,系统梳理了在转变经济发展方式背景下,财政体制与财政政策的制度变迁与政策演变过程,详细阐述了财政体制在促进转变经济发展方式的基础性保障作用与财政政策的有效性,并提出健全则政体制、运行机制与管理制度对促进转变经济发展方式至关重要的结论。三是在深入研究我国转变经济发展方式路径选择上,富有前瞻性、比较系统地提出“十二五”时期促进转变经济发展方式的财税制度建议,以财政体制改革为突破口,以完善财政政策为重要手段,在保持分税制基本稳定的前提下,进一步完善中央与地方财力与事权相匹配的财政体制,加快建立协调配合的财政政策体系,更加有效地促进经济发展方式的转变。当然,本文尚有一些不足之处。比如,在分析财政政策与经济发展方式转变的关系时,受资料方面的限制,缺乏深入的实证分析。上述不足,作者会在今后的研究中不断地加以改进和完善。更多还原

【Abstract】 Transformation of the mode of economic development is an important strategy deployment on the economic and social development in a new era. In the ninth five-year plan, the central committee pointed out "realize two fundamental shifts", that is, change the way of growth and economic system. This is the first time the party and state clearly put forward the transformation of economic growth mode. In 2005, the Chinese communist party central committee required again "achieve growth mode from resources into drive to improve efficiency drive change", or "from the extensive style to intensive shift" on the advice of making the "eleventh five-year plan". The party congress of Seventeenth report put forward the concept of transformation of the mode of economic development. In the party’s 17th on the fifth plenary session, we affirmed that "speeding up the change of economic development is the main line of the economic and social development during the’twelfth five-year plan’" which has important strategic significance.Transformation of the mode of economic development is a profound social change. It passes through in various fields of economic and social development. As the mother of general affairs and the basic economic system of the state, finance is very important in promoting the transformation of the mode of economic development. Speeding up the establishment of the financial system, operating mechanism and management system which are helpful for the transformation of the mode of economic development is an important content of financial reform and development. It is also the basic protection to promote the development mode of change. The financial system which is long-term, fundamental and stability can regulate the government financial relationship between governments. Financial policy is a complete policy system included by the tax policy, the balanced budget spending policy. Analyzing how to promote the change of economic development mode change through deepening the reform of public finance system and innovation finance policy from a financial system and policy two perspective transformation of the mode of economic development has an important theoretical and practical significance.This paper introduces the evolution and development of the "transformation of the mode of economic development" theory. We grasp its connotation and denotation accurately. From the aspects of financial system and financial policy, we also analyze the relationship between finance and transformation of the mode of economic development in different historical stages. We can conclude that the innovation of financial system, operating mechanism and management system is the meaning of the topic and core of the transformation of the mode of economic development.This paper puts forward the specific index of evaluating the transformation of the mode of economic development. We deeply analyze the specific reason of the transformation of the mode of economic development lagging behind. In the new starting point, this paper puts forward systematic policy suggestions to improve the public finance system further and perfect financial system. The full text is structured as follows:The first chapter is introduction part. It mainly contains the important concept of this paper, such as economic development, fiscal system and fiscal policy and so on. We also reviewed the related theory and made clear of the significance and the research idea.The second chapter explains the basis theory of the transformation of the mode of economic development. In a long period, many scholars deem that the development and growth is the same thing which means "per capita growth". At that time, the "most basic idea is that the development problem is the economic growth problem, especially in developing countries. In a very long period, people put GDP/GNP and per capita GDP/ GNP of growth as the important standard of the development. People attribute the development to the increase in the material wealth. They ignore the value of resources and environment, and population growth boundaries. Then lead to the "high investment low output" extensive development model. Under the guidance of this development concept, our country have also appear many problems, such as unreasonable economic structure, outdated technology capacity, unreasonable pattern of investment, consumption capacity, the foreign trade and the waste of resources and environmental pollution. Therefore it is very important to grasp the connotation and extension meaning of transformation of the mode of economic development correctly. In this paper.we summarize and analyze the early stages of economic growth theory; the modern economic growth theory, structure socialism development theory and other representative theory. We pointed out that "economic development mode" is comes from classical economic growth theory, the western theories of economic growth and development economics. It also is the embodiment of the latest achievements of economic growth and development theory.The third chapter analyzes and researches the problems of China’s development mode of economic and the evolution of the fiscal systems. First we analysis the way how the financial system influence economic development theoretically and discuss the mechanism between them and their acting way. On this basis, this paper comprehensive combed the reform process of economic system and fiscal reform. We take the unified revenue and expenditure financial system with growth as the core in the mode of economic development before the reform. In the early 15 years of the reform and open policy, in the transitional as the core in the economic development mode, we take the reform of public finance system in order to implement the decentralization and interest concessions. After establishment of operational mechanisms of market economy, we promote the tax-distribution financial system reform that the main content is that changing from extensive to intensive in the style of economic growth. Therefore, the reform of public finance system is a breakthrough of the whole economic system reform. It always stands in the forefront of reform and promotes the development of the reform always process, and the economic and social development.The fourth chapter analyzes and researches the evolution of problems of China’s economic development mode and the fiscal policy. In the early days of our country founding, finance save non-operating expenditures, compress operating expenses and the purchasing power of social groups. We support the social transformation of industry and commerce and establish the national economic system through concentrating financial resources. In the beginning of the reform and opening-up, fiscal policy supports the reform of state-owned enterprises effectively, promotes and regulates various economic component of development, develops the market economic system, promotes the adjustment of industrial structure. In 1995, in order to adapt to the needs of the market economic system reform and the needs of two fundamental changes of the economic system and economic growth mode, to speed up the construction of public finance, fiscal policy make further adjustment and improvement. It gradually exits from the market competition field, increase devotion in the weak link of economic and social development and the investment in the field of livelihood. We strengthen financial management and promote the development of economic and social coordinately and sustainably and effectively. We also speed up the economic development mode change. Therefore, the adjustment of fiscal policy firmly revolve of the work center of party and the state, promote the economic development constantly upgrade through the budget arrangement, tax policy and other means.The fifth chapter discusses the problem of transformation and selection of our economic development mode. First of all, we construct the evaluation index system of economic development mode. It makes the development index mode can be refined and evaluated by means of the economic index.social development index and ecological index. Secondly.we make an objective evaluation of our country’s economic development mode. It refers to the achievements that are obtained by transforming economic development mode and the main object performance about the lagging, including irrational industrial structure, the increasing environmental resources constraint along with economic growth, the imbalance about the relationship between investment and consumption, the expanding gap between urban and rural areas, etc. Finally, we analyze and put forward the specific methods to the transformation of the economic development mode, including optimizing and adjusting demand structure, supply structure and inputs structure, promoting the strategic adjustment of the economic structure, promoting technological progress and innovation, ensuring and ameliorating the livelihood of the people,promoting the reform and open-up and mechanism innovation and so on.The sixth chapter puts forward fiscal countermeasures to speed up the transformation of economic development mode. We make clear of the principles that accelerate the transformation of the economic development mode. It also puts forward the equal access to basic public services and the construction of main functional regions, improving the financial system and establishing and perfecting financial systems that the central government proportionate to the local financial resources and authorities. It is cleared that divided responsibility of authorities and spending between central and local governance, perfecting transfer payment system, strengthening guarantee ability of the basic unit government public service, etc. For innovative financial policy, it makes the proposal that establishes and perfects the coordinating and cooperating fiscal policy system. It is required that vigorously promoting the independent innovation, supporting structure optimization, facilitating resource conservation and ecological environment protection, boosting balanced regional development, guarantying and improving the livelihood of the people, etc.The innovation of this paper lies in three following respects. The first, we research the transformation of the mode of economic development in the perspective of economics, point out that "economic development mode" is the embodiment of the latest achievements of economic growth and development theory, and deepen to grasp the concept of knowledge. The second, through investigation the different periods after the founding of new China, we analyze the vicissitude process of financial system and fiscal policy system in the background of transformation of the mode of economic development. We analyze in detail the effectiveness and the basic safeguard function of fiscal policy in promoting transformation of the mode of economic development. We draw the conclusion that it is very important to perfect the financial system and operating mechanism and management system to promote the transformation of the mode of economic development. The third, by a intensive study on the path choice of our country’s transformation of the mode of economic development, it puts forward the fiscal and taxation system suggest which promote the transformation of the mode of economic development in " twelfth five-year plan " period rich prospectively and quite systematically. The suggestion put the reform of public finance system as a breakthrough and the perfection of the policy as an important means. In the premise of keeping basic stability of system of dividing taxes, we should improve financial system that the central and local governments have financial resources proportionate to affairs and speed up the establishment of financial policy coordination system to promote to speed up the transformation of the mode of economic development more effectively.Of course, the author also recognizes there are some shortcomings in the present study. For example, by the restrictions of material, there is the lack of deep empirical analysis on the analysis of the financial policy and economic development mode change of relations. The author will improve and perfect the shortages constantly in the future study.更多还原