【作者】 吴戈；

【导师】 傅志华；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2014， 博士

【摘要】 在地球这个蓝色星球上,水覆盖了地球表面约71%的面积。水是一切生命的源泉,也是人类生存与发展不可缺少的物质。水利是指如何有效开发、管理、调节、控制、疏导和保护各类水资源,实现水旱灾害的预防治理以及水资源的综合利用的各项活动与政策。我国是农业和人口大国,粮食安全事关国家存亡,水利直接服务于农业生产,与人民群众切身利益密切相关。我国水情复杂,防洪安全事关国泰民安,从古至今都把防洪作为一件治国安邦的大事。水利基础设施是指为现代农业建设、经济社会发展和民众生活提供公共服务的水利工程设施,作为国民经济基础设施的重要组成部分,在防洪、供水、粮食、经济和生态安全等方面具有不可替代的重要作用。水作为一种无可替代的资源,随着经济社会的发展,其重要性和稀缺性日益凸显。如何利用水利工程设施用好有限的水资源,实现趋利避害,水利基础设施建设任重道远。全文紧密围绕财政政策促进水利基础设施投入这个主题,综合运用了定性和定量分析方法、实证和规范分析方法。以相关理论作为研究基础,分析了公共财政支持水利基础设施发展的必要性、可行性。通过回顾建国后水利基础设施发展各个阶段以及对现状的分析找出了制约水利基础设施发展的主要问题。在梳理目前中央和地方促进水利基础设施发展的财政政策以及对水利基础设施投资来源、用途统计分析的基础上,归纳分析出政策制定方面存在的问题。本文还借鉴了具有典型意义发达和发展中国家的经验。文字最后给出了促进水利基础设施建设的具有较强操作性的财政政策建议,并对促进水利基础设施发展的配套政策予以论述,力求构建一个较为完善的促进水利基础设施发展政策体系。首先提出了全文研究的基本设想,通过对选题背景的梳理论证了选题的目的和意义,并对国内外关于水利基础设施概念、水利基础设施投资规模、投融资渠道和投融资机制体制进行具体辨析、借鉴。在此基础上,形成了研究方法和技术路线,并指出了可能的创新点以及存在的不足。接着通过借鉴相关理论包括水利发展阶段理论、科学发展理论、公共产品理论、公私合作伙伴关系理论等,论述水利基础设施的公益性、基础性和战略性来证明公共财政支持水利基础设施发展是非常必要的,进而通过数理统计的方法论证了今后一个阶段公共财政支持水利基础设施发展目标实现的可行性。文章第三部分是提出问题部分,对建国以来水利基础设施发展的三个阶段做了回顾,从安全性、经济性和舒适性性的供需关系视角来分析了三个阶段的特征；通过综合分析当前工作的薄弱环节和依据阶段性发展规律研判未来一段时期的趋势,指出了水利基础设施发展面临的问题。在提出问题的基础上进一步对问题进行分析,首先按照中央和地方两个层面系统梳理了支持水利基础设施发展的财政政策,并对这些政策的效果做出了相应的评价；接着从来源和投向两个角度对资金进行了结构性分析,并结合分水利发展的阶段性特征分析了水利基础设施投入的阶段性特征；最后在综合上述分析的基础上指出了当前以及今后一个阶段哪些方面政策需要改进,为下面提出支持水利基础设施发展的财政政策打好基础。由于人类开发利用水资源一般均经历一个类似的发展过程,因而分析研究国外水利的发展以及水利投入模式,对我国水利发展具有一定的启示和借鉴作用。第六部分力图在提出问题、分析问题的基础上对促进水利基础设施发展的财政政策这个问题给出自己的解答：首先明确了促进水利基础设施发展财政政策的指导思想、基本原则和目标；接着分别从财政政策工具、水利发展目标以及政府与市场协同等三个视角提出政策建议。最后,考虑到水利基础设施建设涉及经济社会方方面面,是一项复杂的系统工程,因而需要其他配套政策予以扶持。更多还原

【Abstract】 71%of our Blue Earth surface is covered by water, the source for all forms of life as well as necessary material for human existence and development. Water conservancy refers to a series of activities and policies of effectively developing, managing, regulating, controlling, dredging and protecting all types of water resources, so as for the prevention and control of water and drought disasters and water resources integrated utilization. Closely related to the immediate interests of the masses of the people, water conservancy directly serves the agricultural production. As the old Chinese saying goes "Food is the paramount necessity of the people", China is an agricultural country with a large population. Food safety concerns the survival of the nation, and searching for a solution to the food problem has always been its first priority. As flood control safety has direct bearing on the prosperity and peace of the country, water conservancy is significant for the country’s stability and development. Playing an irreplaceable important role in flood control, water supply, food production, economic development and ecologic safety, water conservancy is one of the component parts of national economy infrastructure. Along with the economic and social development, the importance and scarcity of water is highlighted increasingly as an irreplaceable resource in the new era. How to effectively utilize the limited amount of water, by drawing advantages and avoiding risks, will always be a long-term and arduous task for China’s water conservancy.Focusing on the promoting of water conservancy development by implementing fiscal policies in the new era, the paper applies qualitative and quantitative analysis, normative and empirical analysis methods. Based on related theories, the paper analyzes the necessity and feasibility of public financial support for water conservancy development in the new era, finding the major obstacles restricting the development of water conservancy, through reviewing the various stages of water conservancy after the foundation of the New China as well as bringing into consideration the current situation; finding the existing problems in policy formulating based on the analysis of the current fiscal policies of the central and local governments on water conservancy. Drawing on the experience of typical developed and developing countries, the paper presents suggestions of fiscal policies for water conservancy development in the new era which is practical, meanwhile, it elaborates on the complement policies for establishing a relatively perfect policy system to promote the water conservancy development.The first chapter presents the basic idea of this thesis. Through discussing on the background for subject selection, it demonstrates the complexity and importance of the topic, and meanwhile analyzes and uses for reference domestic and international water conservancy investment scale, investment and funding ways as well as related mechanisms and systems. It initiates readers into the basic framework, research methods and technical routes of the paper and defines the subject investigated, and proposes possible innovation points and existing deficiency. Chapter Two is the theory section of the paper, demonstrating water conservancy development stage theory, public product theory, and etc. Its feature of water conservancy stage development is brought about by both the demand on water conservancy of economic society in different eras and the restriction of eco-environment. The defining of stage demand on water conservancy benefits while capturing the key emphasis. Through expounding the public welfare, fundamental and strategic features of water conservancy, this chapter emphasizes the necessity of public finance supporting water conservancy development. At the end of the chapter, the application of mathematical statistics measure expounds and proves the feasibility of public financial supporting water conservancy development at present and in the future.Problems are forwarded in Chapter Three. Reviewing the three stages of water conservancy development since the foundation of the New China, it analyzes the different features of the three stages form the viewing angle of supply and demand relations of safety, economical efficiency and amenity. It points out the major problems faced by water conservancy development in the new era. The problems are analyzed in Chapter Four. Fiscal policies supporting the water conservancy development are sorted and analyzed from both the central and local levels, with corresponding assessments are proposed for the effects of the policies. It then makes structural analysis on the capital from different aspects of where the capital comes and goes, and meanwhile it analyzes the stage feature of water conservancy investment. Based on the above analysis, it proposes the policies which still have room to improve at present and in the future, so as to forward the fiscal policies supporting water conservancy development in the new era in the next few chapters. In Chapter Five, inspiration on China’s water conservancy development is proposed by drawing lessons from international water conservancy development. Lessons could be drawn by researching on the international water conservancy development and investment modes, as the exploitation and utilization of human-being water resources are similar.The core part of the paper lies in Chapter Six, which strives to forward solutions for fiscal policies supporting water conservancy development in the new era based on raising and analyzing problems. The first part of the chapter defines the guiding ideology, fundamental principles and targets of the fiscal policies supporting water conservancy development in the new era, followed by suggestions from the aspects of fiscal policy tools and water conservancy development targets, which are dialectically unified instead of isolated. Chapter Seven elaborates on the other supporting policies.更多还原