【作者】 董安民；

【导师】 王韬；

【作者基本信息】 华中科技大学 ， 工商管理， 2008， 博士

【摘要】 在新农村建设中如何消除公共品城乡二元供给结构、保障新农村建设顺利进行,各级政府财政支持任重而道远。当前,与探讨中央财政如何支持新农村建设的热烈程度相比,学术界和实务界对地方财政如何支持新农村建设关注较少。因此,本文在充分研读新农村建设相关文件和熟悉地方财政当前运行情况基础上,按照理论与实践、定性与定量分析相结合的方法,研究当前地方财政支持新农村建设的体制运行情况,以期对地方财政支持新农村建设起到应有的作用。本文以河南温县为例,重点开展平原农区地方财政支持新农村建设的体制改革研究。平原农区,指以农业为主的平原地区,温县最具代表性。本文从国外最具代表性的财政联邦主义入手,结合国内相关理论的研究和温县实际情况,对平原农区财政支农政策理论和运行机制进行了相关探讨。一是明确界定了地方财政支持新农村建设的具体范围。引入财政联邦主义中央—地方公共品划分理论,为地方财政支持新农村建设提供了充分的理论依据,根据受益范围将新农村建设涉及公共产品提供分为全国性公共产品、地方性公共产品和混合性公共产品,指出地方财政支持新农村建设应把范围重点放在地方性公共产品及混合公共产品上,结合新农村建设内涵,明确界定地方财政支持新农村建设的具体范围应包括农村基础设施、农田水利基本建设、农村公共服务、农村文化教育、农村医疗卫生、农村社会保障、农村生态环境建设、农村扶贫开发、农村基层机构运转等九类。二是采用非结构性决策模糊集分析方法确立了地方财政支农资金支出结构。把有限的财政支农资金分配给多个财政支农项目是一个多指标决策问题,在结构优化过程中,需要综合考虑多种目标,而且各个支农项目的相对重要性均是定性判断,难以指导实践工作。非结构性决策模糊集分析单元系统理论在对系统进行分解和综合的基础上,充分运用人的经验与知识,对大量复杂的定性因素,反复就关于模糊概念一“重要性”进行二元相对比较与量化,有效解决了新农村建设中定性指标定量化问题,建立了地方财政支农资金的科学分配机制。三是建立了地方财政支持新农村建设的绩效评价体系。依据第四章确立的地方财政支持新农村建设的具体范围,建立了以综合发展指数为核心的地方财政支持新农村建设绩效评价体系,全面考察了经济发展水平、生态环境水平、社会发展程度和民主发展程度四个方面,定量考核了新农村建设的实际效果,并以温县实际检验了指标体系的合理性,很好地充实了地方财政支持新农村建设在这方面的薄弱研究。更多还原

【Abstract】 It is very important how to develop countries in China because the major of Chinese lives in rural areas. So in order to develop smoothly neo-country , it is a key measure how to take full advantage of local finance . At present, by contrast to most researches on finance of the Central Government, it is insufficient for the local finance when local fiscal expenditure system of supporting neo-country is mentioned.Based on theory and practice of neo-country in the Central Government, the paper discusses local fiscal expenditure system of supporting neo-country by ways of qualitative and quantitative analysis . In order to take full advantage of theoretic analysis, the paper takes Wenxian County in Henan Province as an example because it is a typical region in rural areas of Chinese Plain, and the agriculture and economics in Wen County develops more rapidly than others in Henan Province.There are several aspects_to be analyzed in the paper as follows:Firstly, the paper defines clearly the scope supported by the local finance in Chinese neo-country construction. Sufficient theoretical basis is built for the neo-country construction supported by local finance by introducing fiscal federalism central-local public goods division theory into the paper. According to the range of benefit, this paper divides the public goods into national public goods, local public goods and mixed public goods, and also points out that the government should put more emphasis on local public goods and mixed public goods in the process of .constructing the neo-country in China. Considering the connotation of the neo-country construction, the paper defines the concrete scope for the local fiscal expenditure system of supporting neo-country should include rural infrastructure, cropland construction, public service, cultural education, medical service, social security, ecological environment construction, poverty alleviation, primary organization operation.Secondly, the paper structures the local fiscal expenditure system of supporting agriculture by adopting the analysis method of non-structural decision-making fuzzy set. It is a multiple attribute decision making problem to allocate the limited fiscal expenditure to fund multiple agricultural projects. Comprehensive consideration of various goal, in this case, should be taken in the process structural optimization and the relative importance of each supported agricultural project are judged qualitatively and are not enough to guide the practical work. By using the unit system theory for non-structural decision-making with fuzzy set analysis the quantification of qualitative indexes is effectively realized and the scientific local fiscal funded system to support agriculture is established.Finally, according to the scope established in Chapter four, the paper establishes the performance evaluation system for the local fiscal supporting neo-country construction, which takes the complex development index as core, gives an overall investigation on the economic development level, ecological environment level, social development and the extent of the democracy development, takes a quantitative evaluation of the actual effect of the neo-country. Besides, this paper tests the rationality of the index system in the actual background of Wen county, and thus makes slender constructions for the research on Chinese neo-country construction funded by the local fiscal expenditure.更多还原