【作者】 史桂芬；

【导师】 刘力臻；

【作者基本信息】 东北师范大学 ， 区域经济学， 2009， 博士

【摘要】 改革开放以来，中国的经济持续快速的增长，实际国内生产总值以每年超过9．5％的速度攀升，社会财富得以快速积累。但是，改革的成果在地区间的分享是不公平的，虽然各地区的经济都得到了长足发展，但其步调是不协调的，地区间的差距呈现出扩大的趋势。缩小地区差距是纠正市场失灵的领域，也就自然成为政府干预的空间所在。在政府的诸多能力中，财政能力是基础，也是政府调节地区差距的物质保障。因此，如何合理配置政府间财力以促进区域间的协调发展就成为本论文的研究核心，而以下问题构成了本论文的研究路径，如何看待政府在区域经济发展中的作用?政府间财政关系的实质是什么?政府间财力配置的工具体系及相互关系如何?各工具分别作用于区域经济发展的效应如何?如何发挥政府间财力配置的诸工具，共同促进区域经济的协调发展?通过运用区域经济学、财政学、政治学的理论以及统计学、计量经济学的理论及方法，本论文得出如下结论：1．在政府能力系统的诸要素中，财政能力是政府实现其他职能的基础性前提和经济保障，而区域是社会经济发展的空间载体，所有经济发展战略的具体实施都是在一定的区域空间内展开的，区域也是是政府财力作用的地域空间。一个国家政府运用财力对经济干预的过程也可以理解为一种区域空间结构的演化过程，因此，政府间的财力配置状况影响着区域间的经济发展水平，而各区域的经济发展状况也决定了政府的财政能力，二者呈现出相互作用、相互制约的关系。2．税收收入划分是政府间财力配置的基础。分析得出，税收收入在地区间的分布是非均衡的，同时税收负担存在地区间横向转移，二者改变了政府财力在东、中、西及东北地区的分布，造成各区域的地方政府履行政府职能财政能力的不均衡。3．转移支付制度可以通过政府间资金的流动来对政府财力进行再分配，实现财力的横向及纵向均衡，进而实现公共服务均等化。通过构造地区均等化系数分析得出，转移支付制度在一定程度上缩小了地区间的差距，但中西部地区内部的差距加大，同时地区间的差距客观存在，说明转移支付制度所具有的平衡地区财力差距的作用未得到充分体现。4．区域经济政策的初衷是消除区域间利益矛盾，但在现实中区域经济政策往往也是区域利益矛盾的重要诱因。税式支出带动了地区乃至我国整体经济的发展，但同时也导致地区间差距的扩大。5．现实中，政府间财力配置的各要素构成一个完整的系统，各要素之间相互作用，具有联动性。通过定量分析各要素及各要素的交互项对地区差距的影响，可以发现：(1)外资对全国及东部经济增长的作用显著，而对西部及中部地区的经济增长并没有通过显著性检验，说明我国的税式支出政策一定程度上扩大了地区间的差距；(2)我国目前的政府间转移支付制度并没有沿着平衡地区财力—均等化各地区最低公共服务水平—促进地区经济增长这一路径发挥其作用，凸现出我国转移支付制度的不合理及改革的迫切性；(3)税收收入是政府的主要收入来源，税收收入为地方政府干预经济提供了有效的财力，带动了经济增长。税收收入的划分是政府间财力配置的基础，但税收负担过重及税收负担的地区分布不均衡制约了地区经济协调发展；(4)中国目前存在着预算外资金膨胀、“费挤税”的问题，主要在中西部地区凸显，说明我国目前的财政体制没有依据支出责任来配置政府间财力，在一定程度上扩大了中西部与东部地区的财力差距。更多还原

【Abstract】 Since the reform and opening policy, the economy in China has been increasing consistently with the annual GDP boost of 9.5%, hence the instant accumulation of social wealth. Meanwhile, this fruit of reform is unevenly distributed among different regions. The economy in various areas has improved on the whole, while their paces are badly coordinated with the being enlarged disparities. The competing market has failed to realize the even development among those regions. Therefore, it is the place where Chinese government should intervene. The financial capability is the foundation, as well as the material support, among the many forces of the government in order to deal with the problem of regional differences in economic development. This thesis is meant to research on the ways of intergovernmental fiscal allocation to coordinate the economic development among different regions, with the analyses of several issues as follows: what is the role of government in regional economic development? What is the essence of intergovernmental fiscal allocation? What systems of intergovernmental fiscal allocation should be consulted and what is the relationship among the systems? What are their respective effects on regional economic development? How to activate the systems properly to allocate the budgets among regional governments and to promote the coordinated economic development collectively?Through the theories of regional economics, public finance, politics as well as the theories and methods of statistics and econometrics, some conclusions have been drawn as follows:1. Among the several elements of the system of government capabilities, financial ability is the prerequisite and economic basis to realize its other functions. Regions are the cells for the economic development of the society because all the strategies to boost the economy are applied in a certain scope of regions. Therefore the regions are the geological spaces for the governmental finance to function. The process of the national government’s intervention in the economy by finance can also be understood as a process of the construction of a specific regional space. In this case, the situation of intergovernmental fiscal allocation determines the levels of interregional economic development, while the economic situations in the regions make the financial ability of the government. The two factors appear to be interacting and restricting each other.2. Division of the tax revenue is the basis of intergovernmental fiscal allocation. Through the analyses, the division among the regions is imbalanced, and their tax burdens go crosswise in the regions. These two phenomena changed the distribution of the governmental finance in the regions of the east, midst, west and the northeast, hence the imbalanced fiscal abilities for the different regional governments to be executive.3. Transfer Payment can realize the intergovernmental fiscal re-allocation through the capital flow in the regional governments, thus making the fiscal balance crosswise and lengthways, and the fair distribution of public service. Through the analysis of Regional Equalization Coefficient, Transfer Payment helps to reduce the disparities among regions, while the internal gaps increased and the fact of regional disparities still exists. This situation shows that the fiscal balancing function of Transfer Payment has not been fully utilized.4. The original purpose of making regional economic policies was to eliminate the economic disputes among regions, but in reality, the regional economic policies are always the reasons for their conflicts. Tax Expenditure has triggered the regional economic development, and also, it has enlarged the existing disparities.5. In reality, the several elements of Intergovernmental Fiscal Allocation constitute an integrated system, interacting with each other individually and collectively. Through quantitative analyses of the impacts of each element and its interactions on regional differences, we may find: (1) Foreign investments noticeably helped the economic development in eastern China and nationwide as well, while its assistance in improving the economy in middle and western China has not been up to significant test, which implies the Tax Expenditure policy in China increased the regional differences to a certain degree; (2) The present Intergovernmental Transfer Payment policy in China is not acting its role of balancing regional finances, i.e. to average the lowest levels of public service in different regions, which displays the policy of Transfer Payment being unreasonable and urgent to be reformed; (3) Tax income is the main source of government revenue, provides enough financial power for regional governments to interfere in the economy, and helps in economic progress. The division of tax income is the foundation of Intergovernmental Fiscal Allocation. However, the overweight of tax burden and its imbalanced distribution confined the coordinated development of regional economies; (4) There is a problem of the inflation of extra-budgetary funds as well as the fact of "fee-squeeze-tax", which goes worse in the middle and western China. This indicates the present financial system in China does not allocate intergovernmental finance according to expenditure duties, which widened the financial gap between the middle , western and the eastern China.更多还原