【作者】 钱淑萍；

【导师】 王乔；

【作者基本信息】 江西财经大学 ， 财政学， 2009， 博士

【摘要】 改革开放以来,我们党十分重视经济发展方式问题。党的十七大明确提出了深入贯彻落实科学发展观,转变经济发展方式和完善社会主义市场经济体制的总体要求。加快转变经济发展方式,走中国特色新型工业化道路,重点在于促进经济增长由主要依靠投资、出口拉动向依靠消费、投资、出口协调拉动转变,由主要依靠第二产业带动向依靠第一、第二、第三产业协同带动转变,由主要依靠增加物质资源消耗向主要依靠科技进步、劳动者素质提高、管理创新转变。2009年我国经济工作的一项主要任务就是要加快发展方式转变,推进经济结构战略性调整。要以提高居民收入水平和扩大最终消费需求为重点,调整国民收入分配格局;以提高自主创新能力和增强三次产业协调性为重点,优化产业结构;以推进城镇化和促进城乡经济社会发展一体化为重点,改善城乡结构;以缩小区域发展差距和优化生产力布局为重点,调整地区结构;全面加强节能、节水、节地、节材和资源综合利用工作,突出抓好节能减排、生态环境保护重点工程建设。近年来,我国对经济发展方式的认识正在深化,但长期形成的经济结构不合理、经济增长质量不高的问题给经济发展方式的转变带来了不利影响。资源短缺、环境污染、生态失衡已成为我国在工业化和现代化发展道路中越来越严重的制约因素。消费、投资、出口不协调,收入分配不够合理,收入差距过大等问题已经显现。目前,我国正处于工业化进程之中,要实现经济增长方式由粗放型、速度型向集约化、效益型的转变,特别需要政府从国际竞争及国家经济发展的长远利益出发,适时地制定有关宏观经济政策,推动宏观经济增长方式由外延型向内涵型转变。而在政府所制定的宏观经济政策中,财政与税收政策的地位和作用正在日益提高和扩大,其对一国经济发展的制约和影响也越来越大。因此,探讨我国经济发展方式转变过程中存在的主要问题,寻求推进我国经济发展方式转变的主要路径,制定促进我国经济增长方式转变的财税政策是我国政府和学术界面临的重大课题,其对我国经济发展具有重要的理论意义和实践意义。本文运用马克思历史唯物主义和辩证唯物主义的研究方法,运用古典经济增长理论、现代经济增长理论和科学发展观的理论体系,采用规范分析与实证分析相结合、定量分析与定性分析相结合的研究方法,对经济增长理论、经济发展理论以及影响我国经济发展方式转变的主要因素和推进我国经济发展方式转变的主要路径进行了系统的研究,并对现阶段促进我国经济发展方式转变的财税政策进行了深入的探讨。主要研究内容和结果如下:(1)转变经济发展方式的理论分析。本部分首先分析了转变经济增长方式的理论基础,包括古典经济增长理论、哈罗德—多马经济增长理论、新古典增长理论和新经济增长理论,接着阐述了转变经济发展方式的理论基础——科学发展观理论体系,然后说明了从转变经济增长方式到转变经济发展方式的演变过程,探讨了转变经济增长方式的机理、发达国家经济增长方式的演变及启示,并着重分析了转变经济增长方式与转变经济发展方式的关系:经济增长是推动经济发展的首要因素和必要的物质条件,没有经济增长就没有经济发展:但经济增长又不同于经济发展,单纯的经济增长可能会出现“只增长不发展”的现象。“增长”变为“发展”具有三大意义:一是转变经济发展方式更好地体现了落实科学发展观的要求。经济增长方式主要是就经济增长本身的投入产出而言的。经济发展方式的内涵更丰富、全面。二是转变经济发展方式更好地体现了发展社会主义市场经济的要求,用“发展”来代替“增长”,有利于正确地区分政府和市场的作用,在社会主义市场经济条件下,要充分发挥市场配置资源的基础性作用,党和政府则要积极的引导市场,把扩大国内需求、调整优化经济结构、提高自主创新能力等作为编制规划、制定政策、安排政府投资、进行宏观调控和深化改革的出发点,推动经济又好又快的发展。三是转变经济发展方式更好地体现了抓住主要矛盾和突出问题的要求。就转变增长方式而抓转变增长方式很难收到预期的效果。必须从本源上抓好产业结构和需求结构的调整,抓好自主创新能力的提高,不断增强消费需求、服务业的发展以及科技进步对经济增长的带动作用。最后阐述了转变我国经济发展方式的目标。(2)我国经济发展方式转变过程中存在的主要问题。本部分主要分析在我国经济的快速增长过程中出现了一些矛盾和问题,这些问题对我国经济发展方式的转变产生了一定的影响。这些问题主要表现在以下几个方面:我国能源消耗过大,增长方式粗放,不利于产业结构的调整和优化;在我国经济的快速增长过程中没有把环境保护问题放在重要的位置,环境污染严重;长期以来我国主要依靠投资和出口拉动经济增长,消费长期不足,投资消费发展不协调;产业结构不合理,传统产业仍占主导地位,高技术产业比重低,存在农业基础薄弱、工业素质不高、服务业发展滞后问题;城乡和区域发展不平衡,居民收入差距加大;我国对科技人才、教育及研究与开发的投入偏低,影响了劳动力素质的提高,人力资本资源匮乏;自主创新能力不足,自主品牌缺失严重;企业海外投资困难重重等等。(3)推进我国经济发展方式转变的主要路径。本部分首先提出转变我国经济发展方式需要从多方面、采取多种政策措施入手,其中最重要的推进路径就是调整产业结构、增强自主创新能力、调整能源战略、实施“走出去”战略、发展循环经济、建设节约型政等。接着着重阐述了在推进我国经济发展方式转变过程中每一路径具体采取的措施。最后对上海市环境保护、能源消费与经济发展关系进行了实证分析,利用“环境库茨涅兹曲线”理论,采用上海市主要污染物排放量变化、城市环境基础设施发展趋势和环境质量指标三方面的数据,分析了上海市环境保护与经济增长之间的关系,并得出初步结论:1992年以后,上海经济和工业持续稳定快速发展,绝大多数的污染物排放量明显减少,环境基础设施大大加强,环境质量明显改善,上海大致在1993—2001年间已经走出“环境库茨涅兹曲线”的拐点,人均生产总值约在2000～5000美元之间,实现了环境与经济协调发展。同时,还对能源与经济增长之间的关系进行了理论分析,采用1978—2004年上海市能源消耗与GDP的历史数据对该理论进行了检验,检验结果符合理论的推论,并利用模型对上海市“十一五”时期能源消耗与经济增长问题进行了预测:预计“十一五”期间,上海市能源消费仍会较快增长,预计2010年上海市能源消费将达到1亿吨标准煤。(4)转变经济发展方式的财税政策选择的国际经验。本部分首先对美国、日本、德国、韩国和其他OECD成员国等发达国家以及印度、巴西等发展中国家在环境、能源、循环经济和自主创新中采取的财税政策措施进行了深入了分析,然后归纳得出我国在制定能源和环境财税政策中的启示:政府应给予能源财税政策高度重视;形成能源财税政策体系,为我国能源战略提供保障;加强法规建设,鼓励能效提高;建立专项基金,为能效提高提供资金保障;应尽可能取消对环境有害的补贴,同时寻求其它政策措施来解决补贴支持的社会问题;对自然资源的开采进行更好的定价措施,通过其他政策方法,解决随后的社会和分配问题等等。(5)我国当前经济发展方式下的财税政策选择。本部分首先阐述由于受国际金融危机的影响,我国经济增速持续下滑,已成为影响全局的主要矛盾,一些行业产能过剩,部分企业经营困难,就业形势十分严峻,财政减收增支因素增多,农业稳定发展、农民持续增收难度加大,同时,长期制约我国经济健康发展的体制性、结构性矛盾依然存在,消费需求不足,第三产业发展滞后,自主创新能力不强,能源资源消耗多,环境污染重,城乡、区域发展差距仍在扩大。因此提出在当前经济发展方式下,为了应对国际金融危机,促进我国经济发展方式的转变,政府应在刺激经济、提高自主创新、推动产业结构优化升级、促进资源有效利用、支持和鼓励节能、促进城乡、区域经济平衡发展、缩小收入差距、调节收入水平、推动企业“走出去”和构建节约型政府方面采取一系列财税政策措施。更多还原

【Abstract】 China has paid great attention to its economic development pattern since reformand opening-up. The 17th National Congress clearly set out the general requirementsof implementing the Scientific Outlook on Development, changing the pattern ofeconomic development and improving the socialist market economic system. Thekeynote of accelerating transformation of the economic development pattern andfollowing a new path of industrialization with Chinese characteristics lies intransformation from relying mainly on investment and exports to relying on awell-coordinated combination of consumption, investment and exports,transformation from secondary industry serving as the major driving force to primary,secondary and tertiary industries jointly driving economic growth, and transformationfrom relying heavily on increased consumption of material resources to relyingmainly on advances in science and technology, improvement in the quality of theworkforce and innovation in management. One major task of China’s economic workin 2009 is to speed up the transformation of development pattern and push forward thestrategic readjustment of economic structure. Specific tasks include adjusting incomedistribution pattern with focus on improving people’s income levels and expandingconsumer demand, optimizing the industrial structure with focus on enhancingindependent innovation capacity and the coordination of three industries, improvingthe urban and rural structure with focus on promoting urbanization and balanceddevelopment in both economic and social sectors in urban and rural areas, conductingregional restructuring with focus on narrowing the gap among different regions andoptimizing the distribution of productive forces, and pushing ahead with key energyefficiency projects and ecological and environmental protection projects with focus onsaving energy, water, land and materials and the comprehensive utilization ofresources.In recent years, China has gained a better understanding of its economic development pattern, but the irrational economic structure and poor quality of economic growth has had a negative impact on the transformation of economic development pattern. Shortage of resources, environmental pollution, and ecological imbalance poses serious constraints to China’s industrialization and modernization. It also leads to problems like ill coordination between consumption, investment and exports, unreasonable distribution of income, and enlarging income gaps. China is in the process of industrialization presently. To transform from an extensive and speedy type of economic growth to an intensive one focusing on economic returns, the government should, in view of international competition and the long-term interests of national economic development, develop relevant macroeconomic policies in due time to boost this transformation. Among the macroeconomic policies formulated, fiscal and tax policies are playing an increasingly important role and having a greater impact on a country’s economic development. Therefore, it is a major task of theoretical and practical significance for the government and the academic community to explore the main problems in this transformation process, to seek the main path and to draw up fiscal and tax policies to push forward this transformation.In this thesis, combining Marx’s dialectical and historical materialism, applying classical as well as modern economic growth theory and the Scientific Outlook on Development, using a research methodology of empirical analysis and normative analysis combined, quantitative analysis and qualitative analysis combined, the author has conducted a systematic study on the economic growth theory, economic development theory, major factors influencing the transformation of China’s economic development pattern and major path to push forward the transformation, and has explored fiscal and tax policies that boost this transformation. The main research content and results are as follows:1. Theoretical analysis of transforming the economic development pattern. This section first analyzes the theoretical foundation of changing the economic growth mode, including classical growth theory, Harrod-Domar growth theory, neo-classical growth theory and new economic growth theory, then expounds upon the theoretical basis of changing the economic development patter, i.e. the Scientific Outlook on Development, and illustrates the evolution process from changing the economic growth mode to changing the economic development pattern, explores the rationale and the evolution of growth pattern in developed countries and its implications, and focuses on an analysis of the relationship between the two: economic growth is the primary factor and necessary condition to boost economic development and there would be no economic development without economic growth; however, economic growth is different from economic development in that economic growth alone may lead to the occurring of "no development at all". The significance of transforming from "growth" to "development" is threefold. First, changing the economic development pattern is a better reflection of the Scientific Outlook on Development. Economic growth mode is mainly viewed in terms of input and output of economic growth whereas economic development pattern has more and richer connotations. Second, changing the economic development pattern better reflects the requirements of developing the socialist market economy. With focus on "development" instead of "growth", it will help distinguish between the role of government and of market. In the socialist market economy, we should let market fully play its basic role of resources allocation whereas the government will actively assume a guiding role and take domestic demand expansion, economic structure readjustment and optimization, and independent innovation capacity enhancement as the starting point for drawing up plans, formulating policies, arranging government investments, carrying out macro-control and deepening reform so as to promote sound and fast economic development. Third, changing the economic development pattern better reflects the requirements to resolve the principal contradiction and outstanding problems. Changing the growth mode only will not achieve the desired results. We must start from the origin the readjustment of industrial structure and demand structure, enhance self-innovation capacity and constantly strengthen the role of consumer demand, service industry development as well as scientific and technological progress in driving economic growth. Finally, the objective of transforming China’s economic development pattern is then set in this section.2. Main problems existing in the transformation process. This section analyzes that some conflicts and problems arise amid the rapid growth of China’s economy, which is having certain impact on the transformation of its development pattern. The major problems include: too large energy consumption and extensive economic growth which is not conducive to the adjustment and optimization of industrial structure; serious environmental pollution resulted from inadequate attention to environmental protection during the rapid growth process; insufficient consumption and uncoordinated development between investment and consumption due to heavy reliance on investment and exports as the main driving force of economic growth; irrational industrial structure which is still dominated by traditional industries, with low proportion of high-tech industry, weak agricultural infrastructure, poor industrial quality and backward development of service industry; imbalanced development between urban and rural areas and among regions and enlarging income gaps among citizens; inadequate human capital because of low proportion of investment in education, R&D; inadequate independent innovation capacity and few self-owned brands; amounting difficulties for enterprises to invest overseas; and etc.3. Main path to push forward the transformation of China’s economic development pattern. This section first points out that China’s economic development pattern could be changed in many ways, starting with a variety of policy measures, the most important of which are to conduct industrial restructuring, enhance self-innovation capacity, adjust energy strategy, implement the strategy for businesses to "go global", develop circular economy, and build a conservation-minded government. Then, the author goes on to elaborate, the specific measures to change China’s economic development pattern. Finally, the thesis conducts an empirical analysis of the relationship between environmental protection, energy consumption and economic development in Shanghai. In application of the Environmental Kuznets Curve theory, using data in changes in emission levels of major pollutants in Shanghai, development trends of urban environmental infrastructure and environmental quality indicators, it analyzes the relationship between environmental protection and economic growth in Shanghai and comes to the preliminary conclusion that after 1992, Shanghai’s economy and industry experienced steady and rapid development, with significant reduction in major pollutants emissions, greatly strengthened environmental infrastructure, and notable improvement in environmental quality. Shanghai has passed the inflection point of environmental Kuznets curve in 1993-2001 with per capita GDP between 2000 and 5000 U.S. dollars, and achieved a coordinated development in both environment and economy. This section also conducts a theoretical analysis of the relationship between energy and economic growth. Using historical data in energy consumption and GDP in 1978-2004 in Shanghai, this paper conducts a verification of the theory, the results of which are in line with the inference. Then using a model, the paper has a forecast of energy consumption and economic growth in Shanghai during the "Eleventh Five-Year" period (2006-2010), with the results being that energy consumption in Shanghai will continue to increase rapidly during this period, reaching 100 million tons of standard coal in 2010.4. International experience of fiscal and tax policy options for changing the economic development pattern. This section first has an in-depth analysis of fiscal and tax policy measures taken in environment, energy, circular economy and self-innovation in the United States, Japan, Germany, Korea and other OECD countries as well as India, Brazil and other developing countries, and then obtains some implications for making fiscal and tax policies regarding energy and environment in China, which are: the government should give high priority to fiscal and tax policies on energy; fiscal and tax policies on energy should be formed to provide guarantee for China’s energy strategy; relative laws and regulations should be established to encourage improvement in energy efficiency; special funds should be established to provide funding for improving energy efficiency; subsidies which undermine environmental protection should be removed and relevant social problems should be addressed through other policy measures; the exploitation of natural resources should be better priced, and the subsequent social and distribution problems should be resolved through other policy approaches.5. China’s fiscal and tax policy options under the current economic development pattern. This section first elaborates that the continued economic slowdown triggered by the global financial crisis has become the principal contradiction to the overall situation in China. Some industries are having surplus production capacity, some enterprises are experiencing difficulties in their business operation, employment situation continues to worsen, more and more factors are contributing to decreased fiscal revenue and increased fiscal spending, and it has been made more and more difficult to achieve steady development of agriculture and continuous increase in peasants’ income. Meanwhile, systematic and structural contradictions constraining the healthy development of China’s economy still exist, insufficient consumption remains a big problem, tertiary industry is still lagged behind, self-innovation capacity is still weak, large energy and resource consumption is still accompanied by serious environmental pollution and the gap between urban and rural areas and among regions is still enlarging. The thesis therefore proposes that, in order to address the global financial crisis and promote transformation of China’s economic development pattern under the current economic development pattern, the government should adopt a series of fiscal and tax policy measures to stimulate the economy, strengthen self-innovation, promote the optimization and upgrading of industrial structure, promote the efficient use of resources, support and encourage energy conservation, promote balanced economic development between urban and rural areas and among regions, narrow the income gap, adjust the income level, improve the policies for businesses to "go global" and build a conservation-minded government.更多还原