混合产品成本补偿研究

【作者】 王椿元；

【导师】 马国强；

【作者基本信息】 东北财经大学 ， 财政学， 2003， 博士

【摘要】 1．混合产品的界定 混合产品的定义来自于公共产品和私人产品。私人产品是指具有竞争性和排他性特点的产品。私人产品应该由市场来提供，通常是基于市场提供的可能性与必要性两方面的考虑。公共产品是相对于私人产品而言的，公共产品可以定义为同时具有非排他性与非竞争性的物品，即那种既不可能也无必要对其消费加以排他的物品。公共产品一般采用公共提供的方式进行消费。 混合产品是公共产品理论的重要组成部分。所谓混合产品，可以理解为同时具有公共产品和私人产品性质的物品，即在性质上介于私人产品与公共产品之间的产品，它构成了纯公共产品与私人产品之间的广阔中间地带。 根据上述定义，可以将混合产品的特征归结为不充分的非排他性和非竞争性、外部性、消费数量非均等性。 事业单位向社会提供的产品和服务大都属于混合产品。因此，探讨混合产品的范围可以从事业产品开始。“事业”是我国在特定计划经济管理体制下对特定社会事务的一种界定。从公共产品的角度看，公共事业主要由公共产品和混合产品构成，但主体是混合产品，两者的界限是看其是否存在内部收益。公共事业的基本范围，主要是教育、科学、卫生、体育、人口、资源与环境保护，以及通讯、邮电、铁路和公共交通、水、电、煤气组成的公用事业等。 混合产品的范围不是一成不变的，也不是绝对的，它具有一定的灵活性和可选择性。混合产品范围的变化，是指由于若干因素的影响使混合产品的特征或属性发生了变化，某些混合产品可能因丧失了某些特征变成了纯公共产品或私人产品，某些纯公共产品和私人产品也可能因各种原因获得了混合产品特征而加入到混合产品的行列中来。 影响混合产品特征的因素主要有科学技术水平、经济发展水平、居民的文化素质和消费习惯、政府和公众的公共选择等方面。由于这几个因素都具有动态性，因此，在不同国家和不同时期，混合产品的范围也会发生变化。 根据不充分的非排他性、非竞争性的不同组合，可以把混合产品分为具有非排他性且非竞争性不充分的混合产品，具有非竞争性且非排他性不充分的混合产品，以及非排他性和非竞争性都不充分的混合产品三类。内容提要 根据边际生产成本和边际拥挤成本的大小不同，可以将混合产品分为边际生产成本和边际拥挤成本都为零的产品、边际生产成本为零边际拥挤成本不为零的产品、具有利益外溢性特征的产品三类。 2.混合产品的基本类型 有学者将混合产品概括成两类:一是义务教育、预防接种、公共图书馆、博物馆、公园等公益产品;二是电信、电力、自来水、管道燃气等公用事业产品，也称为自然垄断性产品。 如果与事业单位提供的事业产品相联系，则我国实践中将混合产品具体划分为教育事业活动、科技事业活动、卫生事业活动、文化事业活动、体育事业活动、公用事业活动六类。 混合产品提供主体主要有政府、私人企业、事业单位、非营利组织和社区等。不同混合产品的外部性是有所区别的，依据不同混合产品所具有的不同的外部性，可以对其进行排列。将混合产品提供主体和混合产品外部性分布结合起来进行分析，可以对混合产品进行如下分类: 政府主导型混合产品:这类混合产品的提供主体主要是公共部门，其外部J睦大，在性质上接近纯公共产品。其具体内容主要包括:初等教育;基础研究、人文社科研究、公益性技术研究;基础医学研究，卫生产品，突发事故救护;公共图书馆、博物馆、纪念馆、群众文化馆;大众体育活动、公众体育设施、场馆;城市排水、公共交通标志等。 私人部门主导型混合产品:这类混合产品的提供主体主要是私人组织，其外部性小，在性质上接近私人产品。其具体内容主要包括:高等教育;应用技术研究;超出基本医疗需求的医疗产品和卫生产品;娱乐业、影视音像、演出业;职业俱乐部;现代移动通讯、电讯等。 公私合作型混合产品:这类混合产品是由政府和私人或其他组织共同提供的，其外部性不象政府主导型混合产品那样大，也不象私人部门主导型混合产品那样小，可以说大部分的混合产品都属于这一类。其具体内容主要包括:中等教育:技术推广;某些临床研究、某些医疗产品;一般新闻出版、电视台、或新闻节目，某些电视台或电视节目、刊物、国家艺术团;半职业俱乐部、业余运动俱乐部;自来水、电、煤气、城市公共运输、邮政等。内容提要 3.混合产品成本补偿:一般原理 瑞典经济学家林达尔1919年提出被称之为“林达尔均衡”的概念，林达尔均衡是局部均衡的分析;它讨论的是公共支出水平和税收负担决定的问题，实际上也是对市场价格理论和数量决定的扩展;它是一种市场解法，尽管林达尔努力设计一个机制去满足维克塞尔一致同意的要求，并对公共决策的实际过程进行描绘;它实际上面临着偏好显示的问题。由此出发，税收和公共产品产出的准确图形应该依赖于参加者的偏好和策略行为以及制度环境的性质。 马斯格雷夫沿着林达尔“自愿交易”的思想，试图对林达尔的局部均衡进行改造，引进更多还原

【Abstract】 The system of public finance in china is built on the theory of public goods. It is generally agreed that the cost of pure public goods can be compensated through taxation. However, there are many academic disagreements about the form of compensating the cost of many diversified mixed goods, which has a close and direct relationship with the reform of the government-funded institutions of China and the transition from fee to taxation in rural area. The paper attempts to theoretically analyze the forms of compensating the cost of mixed goods. To be exact, it studies the reform of the government-funded institutions on the basis of the theory of mixed goods and it also studies the transition from fee to taxation in rural areas from the angle of normalizing the form of public finance income. The paper analyzes in detail the scope, category and the alternative forms of compensating the cost of public goods, on the basis of which, the general theory of cost compensation for mixed goods is presented, and the specific choices of cost compensation are also discussed based on some concrete examples. In the last part of the paper, there is a preliminary discussion about the quantitative relationship between the supply and cost compensation of mixed goodsThe paper consists of six chapters:Chapter one is a brief introduction to the basic theories of mixed goods, which mainly includes the definition, the characteristics and the effective supply of mixed goods.Chapter two lists the scope of mixed goods. The paper defines the scope of mixed goods from the corresponding relationship of institutional goods and mixed goods, excluding the pure public goods in all institutional goods. Themixed goods in this paper include education, science and technology, public health, culture, sports, public utilities. The scope of mixed goods varies and it is never clear-cut. Therefore there is a certain degree of flexibility and alternativeness in defining the scope of mixed goods. The basic pattern for the change of the scope of mixed goods is that the scope of mixed goods is usually small when a country has very behindhand technology and economically underdeveloped; the scope of mixed goods will expand when the country is in a period of rapid economic development; the scope of mixed goods will relatively shrink when the country enjoys a very high level of productive technology and economic development because mixed goods will become pure public goods or private goods at this time.Chapter three classifies mixed goods. The providers of mixed goods mainly include government, private businesses, government-funded institutions, non-profit organizations and community. Different mixed goods have different externalities. On the basis of the main providers and the externalities of mixed goods, all mixed goods can be divided into three categories: government-sponsored mixed goods, privately-sponsored mixed goods and public and private combined mixed goods.Chapter four discusses the choices of the forms of cost compensation for mixed goods, that is the source of fund to support the supply of mixed goods. The cost of mixed goods, a special type of public goods, can be compensated partially through taxation, which is the usual form of cost compensation for all public goods; fee collection, the price of mixed goods, also play a vital part in cost compensation; in addition, there are other forms of cost compensation such as government bond, lottery, mutual fund and price.Chapter five is the general theory of cost compensation for mixed goods.In terms of the supply of pubic goods, the realization of optimal resource allocation is, at the same time, the process of eliminating the burden of taxation automatically. Mixed goods is a buffer zone between public goods and private goods, therefore it is necessary to classify all mixed goods in detail so that different form of cost compensation can be adopted. The basis of classification is the degree of purity of mixed goods, which can be measured by analyzing its externality; in othe更多还原