【作者】 肖育才；

【导师】 王国清；

【作者基本信息】 西南财经大学 ， 财政学， 2014， 博士

【摘要】 改革开放以来,中国的分权改革取得了举世瞩目的成就,经济增长速度一直保持较高的水平,中国的基础设施建设也取得了较快的发展,但在中国经济持续增长“奇迹”同时,中国在基本公共服务领域却表现不佳,区域之间、城乡之间以及群体之间基本公共服务并未实现均等化。可见,中国的分权化改革带来了快速经济增长但并没有同时在社会福利改善方面起得很好的绩效,从世界各国分权改革实践经验来看,分权改革并不必然带来经济增长或者社会福利的改善,究其原因,分权的绩效主要受到地方政府行为的影响,因为在分权体制下地方政府有更多的财政自由裁量权,同时地方政府有着自身的偏好,再加上分权体制下的财政和政治等因素的影响,分权体制下不同国家地方政府行为差异较大,进而导致分权绩效的差异。对于中国而言,改革开放以来中国就实行分权化改革,经济上的分权改革使得市场经济迅速发展,同时财政体制上也实行了分权改革,极大地调动了地方政府的积极性,这种制度变化为地方政府发展本地经济提供了动力,从而促进了中国改革开放以来30多年持续的经济增长。当前中国的财政体制是1994年分税制改革确立的财政分权体制,由于历史原因以及中国的现实,中国现行财政分权是一种表现为财政收入集权而财政支出分权的体制,并且只是规范了中央和省级政府的财政关系,省以下财政关系并没有明确规范,在各省级政府比照中央与省的财政体制来设定省以下财政体制的现实下,中国地方政府特别是县级政府普遍出现了财权和事权的不匹配,并且地区间财政能力存在较大差异,从而使得基本公共服务难以实现均等化。而转移支付则成为平衡地区间财力差异,促进基本公共服务均等化的重要手段,但是就分税制改革后建立的转移支付制度运行效应来看,并没有很好的促进基本公共服务均等化的实现,特别是县级为代表的基层政府的基本公共服务状况较为堪忧。另外,新一届政府对于民生领域更加关注,习主席提出了“中国梦”的理念,而随后的十八界三中全会的《中共中央关于全面深化改革若干重大问题的决定》中也明确指出了基本公共服务均等化的问题,并且在财税体制改革明确提出了转移支付制度改革以及各级政府根据公共服务供给的职责来合理划分事权和支出责任等相应的要求,如何完善转移支付制度以促进基本公共服务均等化的实现是财税体制改革中一个非常重要的方面。因此,研究转移支付与基本公共服务均等化之间的关系成为一个重要的问题,目前国内相关领域的学者对此也进行广泛的研究,但是从研究现状来看,主要涉及到对转移支付制度的绩效、存在的问题以及如何完善进行的研究、转移支付均等化效应的实证研究、转移支付与基本公共服务均等化的实证研究等方面,既有定性研究,也有定量研究。国内学者的研究取得有益的结论,但在某些方面的研究还不够深入,例如：在转移支付与基本公共服务均等化关系研究中关于规范的理论分析不够深入；在实证分析中更多关注的省级层面,而县级层面关注度不够；关于转移支付制度构建中更多关注在机会平等,而财政激励因素考虑相对较少等方面。鉴于此,本文对转移支付与县级基本公共均等化进行相应的研究,从理论上并结合中国现实对转移支付——地方政府行为——基本公共服务均等化进行深入的理论分析,构建一个转移支付——财政激励——基本公共服务均等化的基本理论分析框架,并以四川省为例就转移支付对县级政府的均等化效应、转移支付对地方政府行为以及基本公共服务均等化关系进行实证分析,最后对如何构建兼顾均等与财政激励的转移支付制度以及省以下转移支付构建进行了初步探讨。本文包含五章,共十一万余字,结构如下：第1章为导论,首先对本文选题的背景及意义进行说明,然后对已有的相关研究文献进行回顾和介绍,并在总结现有研究基础上发现研究的不足,为本文研究提供切入点,形成本文研究的逻辑体系和基本结构。最后阐述本文研究的主要内容,明确主要的研究方法,并阐明研究中的创新和局限性。第2章作为本文的逻辑分析起点,将对财政分权、转移支付以及公共服务均等化等相关基础理论和分析方法进行梳理,并为本文的研究提供一个基本理论框架。首先,对转移支付的一般性理论进行阐述,主要包括对转移支付制度的理论溯源、转移支付基础理论和分析框架进行深入阐述和探讨；然后,对基本公共服务均等化基本理论问题进行阐述,主要包括基本公共服务均等化的概念界定、基本公共服务均等化的范围与标准、基本公共服务均等化测度与评估、实现基本公共服务均等化的路径等基本理论问题的探讨；最后,根据前面相关理论分析,构建一个转移支付——财政激励——基本公共服务均等化的基本理论分析框架,主要是对财政分权下转移支付如何实现财政均等和财政激励进行理论分析,探讨保障地方政府有提供基本公共服务的财政能力同时激励地方政府有提供基本公共服务的偏好现实机制,为本文后面的分析提供一个理论分析基础。第3章是转移支付对省内县际财政均等化效应实证分析。首先,以四川省为基础,利用搜集到的数据对四川省省内县际的初始财力不均等现状进行描述；然后,对四川省县级政府转移支付总量以及人均量进行分析,并对四川省县级政府转移支付后的财力差异进行分析；最后,转移支付对四川省县级政府均等化效应进行实证分析。第4章是对转移支付与县级基本公共服务均等化进行实证分析。首先,就转移支付对地方政府行为的影响进行理论和模型分析；然后,对转移支付与县级基本公共服务的关系进行理论分析；最后,以四川省县级数据为基础,对转移支付与县级基本公共服务均等化效应进行实证分析,实证分析基础上研究转移支付提升县级基本公共服务均等化的内在机制和现实逻辑,如何在转移支付制度设计中兼顾均等性和对地方政府的财政激励。第5章,在对前面理论分析、实证分析以及现实分析基础上,探索一个兼顾均等与财政激励的转移支付制度及绩效评价体系。首先,对兼顾财政激励的转移支付与基本公共服务均等化目标的协调及其路径选择进行规范分析；然后,对以基本公共服务均等化为目标且兼顾财政激励的中央对省及规范的省对县(市)转移支付制度设计本文的相关研究可能具有如下的创新之处：1.对中国财政分权体制下转移支付、地方政府行为以及基本公共服务均等化之间逻辑关系和互动机制进行了理论分析。财政分权体制下,地方政府要实现基本公共服务均等化需要转移支付来平衡财力差异,国内学者在研究过程中更多的是就转移支付均等化效应、转移支付与基本公共服务均等化关系进行实证分析,而关于转移支付与基本公共服务均等化之间的关系和逻辑并没有进行深入的分析,本文则结合中国现实深入分析转移支付—财政激励—基本公共服务均等化的互动机制和现实逻辑,从理论上和现实上理顺在中国分权体制下转移支付、地方政府行为与基本公共服务之间的关系。2.将转移支付对基本公共服务均等化的影响以及相互关系深入到县级层面进行研究。关于基本公共服务均等化相关问题的研究,国内学者无论是规范研究还是实证研究都主要是以省级基本公共服务为研究对象,而中国大多数人口生活在县级,并且县级相对于省级存在更大的空间异质性,而本文以县级基本公共服务均等化作为研究对象,并就转移支付对县级政府的财政激励以及县级基本公共服务均等化进行实证分析,将该领域研究深入到更能代表中国现实的县级层面。3.对兼顾均等与财政激励的转移支付制度构建进行了探索。关于转移支付制度研究,国内学者大多数考虑更多的是其财政均等性,并且更多的是从如何构建规范性的转移支付制度考虑,但是由于地方政府行为会影响转移支付制度效应,在转移支付中应该考虑激励因素,而本文对构建以基本公共服务均等化为目标且兼顾财政激励的转移支付制度体系进行探索,主要是如何构建兼顾均等与财政激励的均衡性转移支付和专项转移支付进行了初步的探索,同时将其应用到省以下转移支付制度的研究。由于受到本文笔者研究能力以及研究环境等相关因素的影响,本文研究可能存在以下不足和局限：1.本文在理论研究上希望对转移支付—地方政府行为—基本公共服务均化进行深入的理论分析,但由于自身研究能力所限,理论模型分析不够深入,更多的是以中国现实为基础进行的逻辑分析,存在一定的不足。2.由于本文的实证分析是以四川省县级数据为基础,而全国不同省份存在较大差异,转移支付对地方政府行为以及对县级政府基本公共服务供给影响具有一定差异,所以实证分析得出的结论不具有普遍性,应该分区域进行比较分析,得出的结论更可靠,在后续的研究中将对这方面的不足进行改进。3.由于本文数据主要来源于财政部国库司编制的《全国地市县财政统计资料》,笔者在论文写作过程中又考虑到2007年政府财政收支科目重新分类以及四川2008年“汶川地震”后转移支付变动较大等因素的影响,选择的数据时间段为2002—2006年的数据,数据较为陈旧,这也是本文研究中的一个不足之处,在以后的研究中有待进一步改进。4.在兼顾均等与激励的财政转移支付制度设计以及省以下转移至支付制度设计中,只是基于机会公平和财政激励的思想做的一个框架性的研究,并没有对转移支付制度进行细化深入的研究,存在诸多方面的不足,在以后的研究中需要更深入具体的研究。总之,本文是对转移支付—地方政府行为—县级基本公共服务均等化的一个探索性研究,无论是理论分析还是实证分析都存在一些不足和缺陷,还有待从理论和实证两个方面进行全面系统细化的研究,而这些不足和缺陷正是笔者今后研究的方向。笔者也衷心希望能够得到各位专家、学者的指点。更多还原

【Abstract】 Since China’s reform and opening up, China’s decentralization reform has achieved remarkable achievement, has maintained high level economic growth, China’s infrastructure construction has also made rapid development, but sustained growth in China’s economic "miracle" at the same time, China has poor performance in terms of basic public services, between regions, between urban and rural areas and between groups of basic didn’t realize the equalization of public service. Visible, China’s decentralization reform has brought rapid economic growth, but not in terms of improving social welfare at the same time to get up very good performance, from the world decentralization reform practice experience, decentralization reform does not necessarily lead to economic growth and the improvement of social welfare, investigate its reason, the separation performance is mainly affected by the local government behavior, because under the decentralized system of local governments have more financial freedom discretion, at the same time, local governments have their own preferences, plus financial and political under decentralized system, the influence of such factors as different countries under the system of the separation of the local government behavior differences, leading to the separation of performance differences. For China, China implements the decentralization reform since the reform and opening up, economic decentralization reform makes the rapid development of market economy, at the same time also for the separation of reform on financial system, greatly aroused the enthusiasm of local government, the system changes provided the impetus for local governments to develop local economy, thereby increasing since China’s reform and opening up30years of continued economic growth.The current China’s financial system is the tax reform in1994established a system of fiscal decentralization due to historical reasons and the reality of China, China’s current fiscal decentralization is a kind of performance for fiscal revenue of centralization and decentralization of fiscal expenditure system, and only standardizes the fiscal relationship between central and provincial governments, below the provincial financial relationship and no clear specification, the provincial governments in the central and provincial financial system to set the reality of fiscal system under province, the local governments in China, especially the widespread county government finance rights and does not match, and there are large difference between regional fiscal capacity, so as to make the equal basic public services is difficult to realize. The transfer payments would become balanced financial differences between regions, an important means to promote the equal basic public services, but just after the tax reform to establish the system of transfer payments to run effect of view, is not well to promote the realization of the equal basic public services, especially represented by the grassroots government at the county level of basic public services is relatively poor condition, In addition, a new government for the field to pay more attention to people’s livelihood, xi President put forward the concept of\" Chinese dream\", and then the18th world of the third plenary session of the central committee of the CCP about comprehensively deepen reform certain major issue decision\"also explicitly pointed out that in the problem of equal basic public services, and in the fiscal and taxation system reform explicitly put forward the transfer payment system reform and government at all levels according to the responsibilities of public service supply reasonable division of powers and spending responsibilities such as the corresponding requirements, how to improve the system of transfer payment so as to promote the realization of the equal basic public services is the fiscal and taxation system reform in a very important problem.So the transfer payment and the relationship between the equal basic public services becomes an important issue, the current domestic scholars also extensively in the field of related research, but from the point of the research status, mainly involves the performance of transfer payment system, existing problems and how to perfect the research, the transfer payment equalization effect of empirical research, transfer payments and the empirical study of equal basic public services, etc., both the qualitative research, quantitative research。Domestic scholars study useful conclusions, but in some aspects of the research is not enough in-depth, for example:the transfer payment and study on the relationship between the equal basic public services in not enough in-depth theoretical analysis about specification; More attention in the empirical analysis of provincial level, and county level not enough attention; More attention on in the process of building the system of transfer payments in equality of opportunity, and fiscal incentive factors is relatively small, and so on.In view of this, in this paper, the transfer payment and equal basic public at the county level in the corresponding research, in theory, this article theoretically and combined with China’s reality to transfer payments-local government behavior-equal basic public services in-depth theoretical analysis, build a transfer payment, financial incentives, basic public services equalization of the basic theoretical analysis framework, taking sichuan province as an example and equalization effect of transfer payment to the government at the county level, transfer payments to local governments behavior as well as the relationships among the equal basic public services for the empirical analysis, finally, how to build the equal to two or morethings and fiscal transfer payment system of encouragement and below the provincial level transfer payment to construct has carried on the preliminary discussion. But due to time factor, data collection and space factors, about item transfer payment of county financial equalization effect in the research, the county government basic public services equalization measure and transfer payments to local governments preference research spending and transfer payments to local governments behavior space heterogeneity research, reform "was made county" impact on the equal basic public services at the county level and the performance evaluation using the transfer payment system is not completed in this thesis, to further improve in the later research.This article includes five chapters, and more than one hundred and twenty thousand words, the structure is as follows:Chapter1is the introduction, first of all, the paper selected topic background and significance, and then the existing related research literature review and introduction, and found the lack of a summary on the basis of the existing study, provide the breakthrough point, this paper studies formed in this paper, we study the logical system and basic structure. Finally expounded in this paper, the main contents of the main research method, and define the innovation and limitations of the study.Chapter2as the logic starting point of this article, will have on the fiscal decentralization, transfer payments, and equal public services and other related basic theory and analysis method of combing, and is the research of this paper provides a basic theoretical framework. First of all, the paper expounds on the general theory of transfer payment, mainly including the theoretical roots of transfer payment system, transfer payment basic theory and in-depth and probes into the analysis framework; Then, elaborates the basic theoretical questions of equal basic public services, including definition of equal basic public services, equal basic public services and standards, the scope of basic public services equalization measure and assessment and the realization of the path of equal basic public services such as basic theory question discussion. Finally, according to the related theoretical analysis, build a transfer payment, financial incentives, basic public services equalization of the basic theoretical analysis framework, mainly under the fiscal decentralization transfer payment how to realize the equality of fiscal and financial incentives are analyzed theoretically, discusses protection of local government have capability of providing basic public services of finance also urged local governments to provide basic public services preferences reality mechanism, for at the end of this article analysis provides a basis of theoretical analysis.Chapter3is the transfer payments to counties in the province international fiscal equalization effect of empirical analysis. First of all, on the basis of sichuan province, using the collected data of sichuan province county interstate unequal initial financial status is described; Then, amount of sichuan county government transfer payments and the per capita quantity is analyzed, and the government at the county level in sichuan province after the transfer payment of money difference analysis; Finally, the transfer payment equal to the government at the county level in sichuan province effect for empirical analysis.Chapter4is the transfer payment and equal basic public services at the county level for empirical analysis. First of all, for the effect of transfer payments to local governments behavior theory and model analysis; Then, the transfer payment and the relationship between basic public services at the county level and the theoretical analysis; Finally, based on the data at the county level in sichuan province, to transfer payment with equal basic public services in effect at the county level for the empirical analysis, the empirical analysis based on the study of transfer payment increase the internal mechanism of equal basic public services at the county level and the realistic logic, how to equal consideration in the design of the system of transfer payments and fiscal incentives for local governments.Chapter5is on the front on the basis of theoretical analysis, empirical analysis and the analysis of the reality, explore a equal to two or morethings and fiscal incentives of transfer payment system and the performance evaluation system. First of all, the financial incentive to both transfer payments and basic public services equalization target and path selection of normative analysis and coordination; Then, with equal basic public services as the goal, to and take into account the central fiscal incentives for province and specification for the county (city) transfer payment system design.In this paper, the innovation of the related research may has the following:1. Under the system of fiscal decentralization, local governments to realize the equal basic public services need to transfer payment to balance financial difference, domestic scholars more is in the process of research on transfer payment equalization effect, relationship between transfer payment and equal basic public services in the empirical analysis, and on transfer payments and the relationship between the equal basic public services and the logic and no in-depth analysis, this paper is combined with Chinese reality in-depth analysis of transfer payment, financial incentives, the interaction mechanism of the equal basic public services and realistic logic, straighten out the separation of powers in China from the theory and reality under the system of transfer payments, the local government behavior and the relationship between the basic public services.2. Research on equal basic public services related issues, both in normative research and empirical research of Chinese scholars mainly basic public services at the provincial level as the research object, and the majority of Chinese population live in the county, and county level relative to exist a bigger space heterogeneity at the provincial level, and based on the equal basic public services at the county level as the research object, and the transfer payment fiscal incentives for the county government and county level equal basic public services for the empirical analysis, the field of research into the county level on behalf of the Chinese reality.3. Research on the system of transfer payments, most domestic scholars consider is more of its fiscal equalization, and more from how to build the normative system of transfer payments, but because of local government behavior will affect the effect of transfer payment system, incentive factors should be considered in the transfer payments, and in this paper, the building with equal basic public services as the goal and both fiscal incentives system of transfer payment system to explore, and apply it to the research of transfer payment system under provincial level.Due to this article the author research and research environment and other relevant factors, may the following deficiencies and limitations in this study are:1. Based on the theoretical research on hope to transfer payment-local government behavior-basic public service equalization In-depth theoretical analysis, but due to the limitation of its own research ability, theoretical model analysis is not in-depth, more logical analysis is based on Chinese reality, there exist certain shortcomings2. Due to the empirical analysis of this article is based on the data at the county level in sichuan province, and there are large difference between different provinces across the country, transfer payments to local government behavior and the government at the county level of basic public service supply has a certain difference, so the empirical analysis conclusion is not universal, should the regional comparative analysis, the conclusions are more reliable, in the heart of the follow-up studies to improve the deficiency of.3. Because of this article are based on data from the Treasury to the state Treasury Department compiled by the national cities and counties in financial statistics, the author in the process of thesis writing and considering that in2007the government revenue and expenditures subject to classification and sichuan in2008after "wenchuan earthquake" transfer payment change is bigger, the influence of such factors as selection of data period of2002-2006data, the data is old, it is also a shortcoming in the study of this article, in the later study needs further improvement.4. In both equality and incentive fiscal transfer payment system design, and transferred to the payment system under provincial level design, is based on the idea of equal opportunities and fiscal incentives to do a research framework, and not for thinning transfer payment system in-depth research, there are many shortcomings, in future studies need to be more specific. All in all, this article is to transfer payments, local government behavior, an exploratory study of equal basic public services at the county level, both in theoretical analysis and empirical analysis on some deficiencies and defects, remains to be seen from the two aspects of theory and empirical study on the overall system elaboration, and these deficiencies and defects is the research direction in the future. The author also sincerely hope to be able to get you experts and scholars.更多还原