【作者】 刘辉；

【导师】 武彦民；

【作者基本信息】 天津财经大学 ， 财政学， 2009， 博士

【摘要】 改革开放30年来,我国经济社会发展取得了举世公认的伟大成就,但是城乡差距有逐渐扩大的趋势,“三农”问题所带来的城乡社会发展失衡问题已成为制约中国全面建设小康社会、加快实现现代化的主要因素,成为中国经济可持续发展的“瓶颈”。2003年中共十六大第一次完整提出“统筹我国城乡经济、社会发展”战略。2008年,我国人均GDP超过3300美元,已基本具备“工业反哺农业”的能力。在这样的宏观背景下,研究实现中国农村社会和谐发展的财政政策选择具有重大的理论和现实意义。本文从农村社会和谐发展的基本理论出发,研究财政与农村发展的关系,确定当前社会经济条件下,影响农村社会和谐发展的关键因素,并定位财政政策的最有效作用点。在借鉴西方国家相关经验的基础上,采用定性与定量分析相结合、实证分析、计量分析等研究方法,较为深入地评价了我国目前城乡差距的现状,并从实现农业产业可持续发展、农村教育事业可持续发展、统筹城乡社会保障制度等三个方面提出财政政策建议。本文主要包括以下六个部分:第一部分:绪论通过总结前人研究成果,界定农村社会和谐发展的基本概念。国内外、特别是国内的大批学者都对此问题,从不同的角度提出了很多科学合理的政策建议。对这些研究成果的总结分析,为本文的研究奠定了坚实的理论基础。第二部分:农村社会和谐发展的相关理论问题和谐社会意味着可持续发展模式。所谓“和谐”就其本质来说,是公平和效率的统一,但以公平为先;经济社会通过提高资源使用效率和通过社会财富和收入的再分配来实现人与自然、人与人的和谐。然而,目前的城乡发展状况却是城市在几乎所有方面远远超越农村,差距的加速扩大使“城乡和谐发展”遥不可及。与城市相比,农村经济社会发展主要面临诸多困境:农业产业发展缓慢,科技含量不高,集约化经营水平低,产业结构不合理,农民收入增长缓慢、甚至负增长,城乡收入差距增大;农村义务教育、高中教育、职业教育发展不能满足需求,农业人口知识文化素质普遍较低,劳动力水平低下,不能满足现代化农业生产的需求;新型农村社会保障体系刚刚起步,困难重重。这些问题构成了影响城乡社会和谐发展的主要因素,而他们无一例外地均与政府公共财政有着密不可分的联系,没有公共财政的鼎力支持,这些问题都无法解决。这部分的研究,将搭建起本文的研究框架,起到提纲挈领的重要作用。第三部分:促进农村社会和谐发展的财政政策:国际经验和启示分析发达市场经济国家在实现农村社会和谐发展方面所做的努力,通过总结它们在农业保护政策,农村公共产品供给、农村社会保障制度建设等方面经验,找到对我国制定相关财政政策的有益启示。第四部分:支持农业产业可持续发展的公共财政政策选择在分析支持农业产业发展的公共财政政策选择的现实依据的基础上,通过构建经济数学模型,对中国财政支农政策投入规模、力度、结构和效益进行详细分析,特别是研究财政支农政策对于增加农民收入方面作用,从而提出中国支持农业产业发展的公共财政目标选择与政策取向。第五部分:支持农村教育事业可持续发展的公共财政政策选择农村教育可以说是建设社会主义新农村的根本,而现行的农村教育财政体制不能够真正解决农村教育经费供给问题,本部分首先对我国农村教育财政制度的历史沿革做了简要回顾,并在此基础上研究我国农村教育财政的现状,并提出重构农村教育财政体系的基本设想。第六部分:实现城乡社会保障制度统筹发展的财政政策选择随着城市居民社会保障体系的逐步建立完善,农村地区社保制度的构建逐渐成为人们关注的焦点之一。无论是新型农村合作医疗制度,还是农民养老保险、最低生活保障制度,都还有很长的路要走。本部分立足于建立城乡一体化的社会保障体系,在介绍我国社会保障制度的发展历程的基础上,指出当前城乡社会保障制度存在的主要矛盾,并提出了城乡基本养老保障一体化、城乡基本医疗保障一体化和城乡最低生活保障一体化的制度设计建议。更多还原

【Abstract】 After thirty years’reforming and opening up to the whole world, the development of economy and society in rural areas had gained a great achievement. However, there is still huge gap between the urban and rural areas (BUR gap), which is widening through that time. The problems of“three rural issues (agriculture, village and farmers)”had been the restriction of the whole national economy development. The CCP 16th congress proposed the strategy of“plans the city and countryside economy and social development as a whole”for the first time in 2003. China’s GDP per capita is over 3,300 US dollars in 2008, which means it is time for industry to feed back agriculture. Under such macroscopic background, there are significant theory and practical significance on the research about financial policy of realizing our rural community accord development.This article commence from elementary theory of the city and countryside’s accord development, research the relationship between public finance and countryside development, determined the key factors which affect the rural community accord developing, locate the effective action points of public finance policy. The main methodologies are qualitative and quantitative analysis, empirical and econometric study. In profits from related experience of Western countries, the status of BUR gap has been evaluated, and put forward the financial policy proposal on realizing the agricultural sustainable developing, the rural education enterprise sustainable development, and plan the city and countryside social security system as a whole.The thesis can be summarized as follows:PartⅠIntroductionAfter summarizing the predecessor’s research results, the article define the basic concept of the city and countryside accord development. Domestic and foreign, especially a lot of domestic scholars put forward many scientific and reasonable policy proposals from different aspects. The summarization on those research results has laid the solid rationale for this article research.PartⅡTheories of Rural community accord developmentThe harmonious society means the pattern of sustainable development. So-called“harmonious” is unification of fair and the efficiency on its essence, but taking fairly as first; The society realizes the harmony between the human being and the nature by improving the resources use efficiency and redistributing the public wealth and the income. However, the condition is that the city is head and shoulder above the countryside in nearly all aspects and the expansive disparity makes“the city and countryside accord development”reachless. Compares with the city, the rural social development must face many difficult problems. These problems are the primary factors which have affected the city and countryside society accord development, and they unlimitedly interrelate with the public finance. Without the support of public finance, these questions are inextricable. This part will build the research frame, and plays the influential role which concentrates on the main points.PartⅢPublic financial policy of promoting the rural community accord development: International experiences and enlightenmentsThis part analyzes the developed marketing countries’efforts of realizing the rural community accord development. Through summarizing their experiences in the agriculture protection policy, the supply of countryside public product, and the construction of rural social security, we can find some beneficial enlightenment to our country.PartⅣPublic financial policy of supporting agriculture sustainable developmentFirstly this part analyzes the reasons of public finance policy supporting agricultural development. Secondly, this article research the Chinese public financial supporting agriculture policy’s investment scale, the structure and the benefit, specially the benefit of increasing the farmers’ income. Thus the author proposes the target selection and the policy orientation of Chinese support agriculture development public finance.PartⅤPublic financial policy of supporting the rural education enterprise sustainable developmentWe can tell the rural education is the basis of socialism new countryside, but the present rural education finance system cannot solve the funds supplies problem of rural education. This part first makes the brief review to the history of our country rural education financial system, based on these studies our country rural education finance’s present situation, and proposes the basic tentative plan which restructures the rural education fiscal system. PartⅥPublic financial policy of planning the city and countryside social security systems development as a wholeAlong with the city social security system’s gradual establishment, the construction of countryside society security system becomes one focus. There is a long way to go , whether in the new rural cooperative medical service system, in the farmer old-age insurance, or in the lowest social security system. This part bases on establishing the integrative social security system in city and countryside, introduces the history of our country social security systems’ development, points out the current principal contradiction in city and countryside social security systems, and makes suggestions on the integration system of city and countryside basic endowment insurance, the city and countryside basic hospitalization insurance and the city and countryside minimum living guarantee.更多还原