区域财政支农资金配置绩效研究

【作者】 王胜；

【导师】 冉光和；

【作者基本信息】 西南大学 ， 农业经济管理， 2009， 博士

【摘要】 本文是关于区域财政支农资金配置绩效问题的研究。在当前中央政府高度重视农村发展、致力于解决“三农”问题的现实背景下,本研究围绕提升区域财政支农资金配置绩效这一命题,旨在为进一步深化我国农村经济体制改革,大力推进社会主义新农村建设和城乡统筹发展进程提供理论与实证支持。以下将本研究的主要内容、结论、政策建议以及可能的创新点摘要如下:一、研究的主要内容本研究首先借鉴经济绩效理论关于效率测度、公共产品理论关于公共产品的供给效率、公共管理理论关于组织绩效、公共选择理论关于政府失灵、区域经济理论关于生产要素的空间配置效率等等理论成果,从厘清区域财政支农资金配置的主体、对象和目标入手,通过对区域财政支农资金配置的基本原理、作用机理和绩效评价的探讨,构建起区域财政支农资金配置机理和绩效评价的理论分析框架。在此基础上,选取美国、加拿大、英国等联邦制国家和法国、英国、日本等单一制国家区域财政支农资金配置状况进行考察,归纳总结出区域财政支农资金配置的国际经验和启示。然后,对中国分税制改革以来中国地方和东中西区域财政支农资金配置的状况从政策、规模和结构等维度进行了全面考察和比较。随后对中国分税制改革以来区域财政支农资金配置效应进行了回归分析验证,并运用数据包络分析法(DEA)对中国各省份及东中西区域财政支农资金配置绩效从功能支出和分级支出两个视角进行了测度和评价,对影响中国区域财政支农资金配置绩效的内部和外部因素进行剖析和验证。据此,提出了优化中国区域财政支农资金配置绩效的机制设计方案和政策建议。二、研究的主要结论1、区域财政支农资金配置的基本要素包括配置主体、配置对象和配置目标,配置主体行为是否与既定目标一致决定了配置对象的使用效率。区域财政支农资金配置就是特定用途的财政资源在相关配置主体间分配、流动并最终通过各级地方政府支出,以此购买或者生产出支持农业发展的公共产品和服务来推动政府支农政策目标实现的一个体系和过程的总称,其基本要素包括配置主体、配置对象、配置目标。配置主体的行为与其对农业进行宏观调控的政策目标保持协调一致是实现区域财政支农资金高效配置的关键环节。2、中国区域财政支农资金配置存在资金投入规模不足与资金配置结构不合理的双重矛盾,而且地区差异比较明显。分税制以来中国地方政府财政支农资金配置总体上呈现出增长不稳定、强度下滑、农业科技投入比重过低、事业费支出刚性增长、省级和县乡政府支农支出比重一升一降等显著特征。进一步对东中西三大区域进行考察发现,中西部地区的支农规模、支农强度增长和基建农业支出比重、省本级支农比重的波幅都远远高于东部,受宏观政策影响明显。3、中国区域财政支农资金配置绩效总体低下,西部地区尤为突出,呈现出显著的区域特征和较大的波动性。第一,无论是基于功能视角还是分级视角,中国地方政府财政支农资金配置绩效总体偏低,其中,西部最为严重,中部次之。第二,就具体财政支农各功能项目而言,支农科技和支农基建资金配置低效情况普遍比较严重。第三,就省、地和县乡各级财政支农而言,中东部地区地级支农资金配置低效情况相对严重,而西部地区省级低效情况相对严重。第四,分税制以来基于功能视角的财政支农资金配置绩效总体略有提升,而基于分级视角的绩效总体呈下降态势。4、国家组织结构、区域财政管理体制、农业管理体制等内生因素从根本上决定了区域支农资金的配置和管理水平,而外部因素与之的协调配合程度影响着财政支农政策的绩效.第一,就全国而言,农村劳动力人均受教育年限、农户人均农业固定资产投资、城镇化率因子、上级对县财政的转移支付度因子影响显著。第二,对于西部而言,农村劳动力人均受教育年限、人均农机总动力均影响显著,但农户人均固定资产投资、上级对县财政的转移支付度仅对功能支出绩效影响显著,城镇化率因子仅对分级支出绩效影响显著。第三,对于东部而言,城镇化率因子呈显著负效应,而农村劳动力人均受教育年限仅对功能支出绩效影响显著,农户人均固定资产投资仅对分级支出绩效影响显著。第四,对于中部而言,农户人均固定资产投资和城镇化率因子影响显著。5、提升区域财政支农资金配置绩效的关键在于建立合理的机制,正确处理政府与市场、政府与农民、政府与社会以及政府内部之间的关系。一是要建立健全市场衔接机制,充分发挥市场机制在资源配置和利益分配中的基础性调节作用;二是要建立健全分工协作机制,明确不同层级、不同区域的政府支农责任边界,三是要建立健全激励引导机制,发挥政府财力对启动社会投资的杠杆作用;四是要建立健全内在约束机制,形成政府与人大、农民、专家相互之间、政府部门之间、村集体组织与村民农户之间的有效约束。五是要建立健全监督调控机制,形成事前调查审核、事中跟踪监控和事后专项检查相结合的全程监控。三、政策建议1、明确区域财政支农资金配置的责任。合理界定财政农业投入的事权和财权关系,明确各级政府在财政支农方面的责任及其边界,加强支农资金的整合力度。同时,对重大农业投资项目,要成立由多部门和跨行政区组成的领导小组,制订统一的规划,实现各级政策、项目和预算的协调统一。另一方面,财政支农资金应主要用于解决农村发展过程中市场解决不了的问题,即主要提供农业发展所需的公共产品,以支持农村社会事业、农村基础设施建设、农业综合开发、扶贫开发等方面建设为主。2、拓宽区域财政支农资金配置的渠道。一是建立国债专项基金。通过发行专项国债,吸纳社会闲散资金,再投入到农村地区,既可以增加财政资金运作实力,也提供了社会资金进入农村的渠道。二是引入新农村建设特种税,如耕地占用特别税、土地增值特别税等。三是通过“税式支出”进入。可通过税收优惠政策的间接资金注入,直接扩大农村的可支配资金规模。3、优化区域财政支农资金转移支付模式。建议改革和优化区域财政支农专项转移支付政策,推进基层财政支农专项资金的整合。一是建立以结果为导向的分配原则,增强财政支农专项转移支付政策的针对性。二是增强资金管理和立项审批的透明度,优化区域财政支农专项转移资金的管理。三是推进财政支农专项资金整合。现行试点基础上,进一步加大横向整合力度,扩大整合规模和范围,积极创新整合方式,逐步建立起省、市、县三级上下联动,财政与有关部门、项目单位协调配合的支农资金使用管理模式。4、提高区域财政支农资金的投入力度。一是从法律层面细化、硬化区域财政支农投入责任。建议制订《农业投入法》,将现有的重大支农政策和以后出台的扶农政策资金投入,作为经常性预算支出固定下来。明确各级政府在农业投入上的职责和支农投入分担比例,提高预算内农业投入占财政支出的比重,并建立约束机制。二是明确资金投入的使用重点,优化支农资金的投向,围绕保证粮食和农产品供给、农民持续增加收入和实现农业和农村经济社会可持续发展的目标,增加投入;建立政策性抵押贷款、资金互助等多形式、多层次、灵活机动的农业信贷体系。完善土地出让金制度,提高出让金中提取用于农业发展资金的比例。三是将财政支农投入与政府和财政、涉农部门领导绩效考评挂钩,明确对违法行为处罚的办法和标准,强化约束和激励。5、完善区域财政支农资金绩效评价体系。一是积极推进区域财政支农项目绩效和综合绩效两个层面的绩效评价。二是建立区域财政支农绩效评价制度,明确区域财政支农绩效评价工作程序、组织方式、业务分工及结果应用等。三是用活区域财政支农绩效评价手段。四是建立区域财政支农绩效评价指标库。五是制定区域财政支农绩效评价标准。六是编制区域财政支农绩效预算。七是创新区域财政支农绩效评价方法。八是设立区域财政支农绩效评价机构。6、加强区域财政支农资金配置的全程监管。第一,树立“抓资金管理就是抓资金投入、抓资金管理就是抓使用效益、抓资金管理就是抓资金安全”的新的理财观念,彻底改变重分配、轻监管的现象。第二,建立和完善公示制度。按照“公平、公正、公开”的原则,定期公布新农村建设资金落实情况,接受社会和农民直接监督。第三,创新支农资金全程监管机制。建立健全支农惠农资金监控网络,对资金运行的全过程进行动态监控和监督检查。第四,明确监管职责。各级监察、审计部门要督促有关部门加强对新农村建设资金安全使用的监管,强化对财政支农资金拨付、使用、收支和补偿报销受益情况的检查,严肃查处违纪违法行为。四、研究的主要创新第一,拓宽了区域财政支农资金配置绩效的研究视角。在对区域财政支农资金配置绩效内涵进行深入分析的基础上,除了基于常规的财政支农功能性配置研究视角外,还从财政支农资金纵向配置维度剖析了财政支农资金运动的基本规律,从而丰富了区域财政支农资金配置的理论分析框架。第二,测度和勾勒出分税制改革以来中国区域财政支农资金配置绩效及其突出特征。运用数据包络分析法(DEA)发现:财政支农资金配置绩效区域差异明显,西部地区总体低下;支农科技支出、支农基建支出以及省本级财政支农是主要的绩效损失点;同样是规模效率损失,东部、中部地区是财政支农投入规模过度造成的,而西部则是由于财政支农投入规模不足引起的。第三,验证和揭示了提升中国区域财政支农资金配置绩效的具体路径。发现农村劳动力人均受教育年限、农户人均农业固定资产投资、农户人均农机总动力城镇化率因子、上级对县财政的转移支付度因子等外部因素与国家组织结构、区域财政管理体制、农业管理体制等内生因素的协调配合程度影响着区域财政支农政策的绩效,并且具有显著的区域性,从而揭示出不同区域财政支农资金配置绩效改进和提升的路径。更多还原

【Abstract】 The paper attempts to study on the allocation performance of regional fiscal support to agriculture (RFSA) . At present, central government pays much attention on rural development and is committed to solving the "Three-Agricultural" problems. This study focused on the proposition that how to improve the allocation performance of RFSA, in order to further deepen rural economic system reform of our country and provide theoretical and empirical support for vigorous promotion of building a new socialist countryside, as well as the development process of urban-rural integration. The following are the abstract of main contents, conclusions and policy recommendations as well as possible innovative points of this study:1. Main ContentsFirstly, this study utilized some theoretical achievements as: the efficiency measure of economic performance theory, the efficiency on the supply of public goods of public goods theory, the organizational performance of public management theory, government failure of public choice theory, and the allocation efficiency of regional economic theory, and then clarify the allocation of RFSA from the main subjects, target and objective, and finally build the theoretical analyzing framework of allocation mechanism and performance appraisal which based on some in-depth discussion. On this basis, this study selected some federal states as the United States, Canada, Britain and some other unitary states as France, Britain, Japan to inspect the RFSA, and summarized the international experience and enlightenment of RFSA. Then this study compared the performance of RFSA in provinces and regions (eastern, middle and western region) since from the Chinese Reform of Tax Distribution System, and analyzed the efficiency through a regression method, and then measured and evaluated the allocation performance of RFSA from prospect of function or grade through an application of Data Envelopment Analysis (DEA) of various provinces and three regions of China, the factors that impact the allocation performance are analyzed and validated. On the basis of the above, the design proposal of allocation mechanism and policy proposals for optimizing the RFSA of China are brought out.2. Main Conclusions2.1 Basic factors of allocation in RFSA include allocation subjects, allocation objects and allocation targets, the coherency between allocation subjects’ behaviors and set targets determines the efficiency of allocation objects. The fund allocation in RFSA is defined as: the general name of a system and process for government to support agriculture with the public products and services purchased or produced in virtue of the allocation and flow of fiscal resources with special purposes among relative allocation subjects and ultimately the expenditure by local government at various levels. The basic factors include allocation subjects, allocation objects and allocation targets, among which, the coherency between allocation subjects’ behaviors and its policy target to macro-control on agriculture is the crucial link of fund allocation with a high efficiency in RFSA.2.2 There exist double contradictions in fund allocation of Chinese RFSA: insufficiency of fund investment amount and irrationality of fund allocation structure, as well as an obvious regional disparity. Generally, there are some outstanding features as following: the growth of local fiscal support to agriculture is unstable since from Chinese Reform of Tax Distribution System, the most of years the growing rate is lower than local fiscal revenue, the proportion of agricultural science and technology investment is too low, the share of Administrative and Institutional Expenditure increases rigidly, the proportion of aid-agriculture expenditure from provincial government increases while the proportion of the county and town(township) governments at the basic level decreases etc. further inspects show that the amplitude of fluctuation of the central and western regions is far higher than the east on scale, strength increasing, proportion of capital construction and proportion of expenditure from provincial government to agriculture, it is impacted obviously by the macro-control.2.3 On the whole, in terms of Chinese RFSA, the fund allocation performance is unsatisfied and the regional difference is remarkable. Firstly, not matter from the prospect of function or grade, the fund allocation performance of Chinese local government is on the low side. Western region is the most serious, central region takes the second place. Secondly, in terms of the specific functional projects in fiscal aid-agriculture, it is prevalent of the low efficiency when allocating fund to aid-agriculture technology and aid-agriculture capital construction. Thirdly, in terms of the fiscal support to agriculture at the levels of province, prefecture, county, and township, the low efficiency of fund allocation at prefectural level is relatively more serious in eastern and central regions, while in western region is the province level. Fourthly, based on the perspective of function, the pure technology efficiency of fund allocation in fiscal aid-agriculture has a marginal improvement in general. However, based on the perspective of grade, there is a descending profile since from the Chinese Reform of Tax Distribution System.2.4 Endogenous factors, such as national organization structure, regional fiscal administration system, agriculture administrative system and so on, fundamentally determines the level of fund allocation and management in fiscal support to agriculture. Moreover, the degree of coordination and cooperation between endogenous and exogenous factors affect the achievement of government agriculture policy goal and government its own utility. According to the result of empirical experience, in terms of the whole country, school life expectancy of rural labor force, fixed assets in agriculture of household per capita, and urbanization (URB) own an overall significant influence. In terms of the different regions, the factors are different, it has an obvious regional characteristics.2.5 The key to promote fund allocation performance in regional financial support to agriculture is to establish the reasonable mechanism and correctly deal with the relationships between government and market, government and peasants, governments and society, and within government itself. Build the mechanism of market cohesive, coordination and distribution, market incentive and guide, inner restraint and monitoring and regulation of fund allocation in RFSA.3. Policy proposals3.1 Make a clear responsibility of allocation of regional fiscal fund for agriculture. There should be a reasonable definition of relations between fiscal authority and power, specifically the Government’s responsibilities and borders of fiscal support to agriculture. The same time, a leading group that is multi-sector and cross-administrative is needed to be set up for some of the major agricultural investment projects, the group can formulate a unified plan and achieve harmonization at all levels of policy, projects and budget. On the other hand, fiscal fund for agriculture should be mainly used to solve the problem in the process of rural development which the market failed, that is the main provider of public goods required for agricultural development to support rural social undertakings, rural infrastructure construction, comprehensive agricultural development and poverty alleviation.3.2 Broaden the channels of allocation of regional fiscal fund for agriculture. Firstly, establish a special fund of national debt. The issuance of special national debt can attract social idle capital, and then into rural areas, not only can increase the strength of the operation of fiscal resources, but also provides a channel of social capital into the rural areas. Secondly, introduce special tax of new rural construction such as special tax of cultivated land occupation and land value increment tax etc. Thirdly, enter through "tax expenditures" as indirect funding tax incentives to expand the scale of available funds in rural areas directly.3.3 Optimizing the special transfer payment models of regional fiscal fund for agriculture. Propose to reform and optimize the policy of special transfer payment of regional fiscal fund for agriculture, and to promote integration of special funds of grass-roots fiscal support to agriculture. Firstly, establish a results-oriented principle of distribution to enhance directivity of the policy of special transfer payment of RFSA. Secondly, enhance the transparency of fund management and approval to optimize the management of special transfer of RFSA. Thirdly, promote the integration of the special funds of fiscal support to agriculture. Further increase the horizontal integration and expand the scale and scope of integration" and actively innovate the means of integration, approach to gradually establish a management model of provincial, municipal, and county levels from top to bottom linkage, and unites the finance, the relevant departments and the project coordination of the use of funds for agriculture.3.4 Ensure the spending of RFSA. Firstly, refine and intensify the responsibility of RFSA from a legal perspective. Recommend the development of "agricultural inputs Law, " to put the major existing and future agriculture policy into the national budget subjects, as a regular budget expenditure fixed to ensure policy stability, continuity and long-term. Clear the responsibility and proportion of every level of government to improve the proportion of budget accounting of fiscal expenditure and establish a restraint mechanism. Secondly, clear focus on the use of capital investment, increase investment and to provide protection around the objectives that to ensure the supply of food and agricultural products, continue increasing farmers’ income and achieve rural economic and social of sustainable development; liquidize multi-form, multi-level, flexible system of agricultural credit. Improve the land transfer system, and raise the proportion of land transfer payments from the collective of funds for agricultural development. Thirdly, link the leadership of the fiscal sector performance appraisal with the investment of fiscal support to agriculture, strengthening discipline and motivation, clear the penalties and standards for illegal practices.3.5 Establish implement system for performance evaluation of RFSA. Firstly, promote the performance evaluation in both projects and comprehensive fiscal support to agriculture. Secondly, establish performance evaluation system of RFSA, and formulate a uniform system of performance evaluation procedures, organization, divisions and results applications. Thirdly, utilize regional performance evaluation as a flexible tool. Fourthly, establish indicator system of performance evaluation. Fifthly, establish the criteria of regional performance evaluation. Sixthly, produce performance budgeting. Seventhly, innovate in the methods for performance evaluation. Eighthly, establish a specific sector for performance evaluation.3.6 Strictly supervision on allocation of RFSA. Firstly, establish a new concept that "improving the input, efficiency and safety of funds is the key points of improving the funds management", and completely changing the fact that paid too much attention on allocation but little on supervision. Secondly, establish and improve the publicity system, regularly publish the implementation of new rural construction funds in accordance with the principle "fair, just and open", accept the direct supervision of the community and farmers. Thirdly, innovate in the supervision mechanism of fiscal support to agriculture. Establish and improve supervise network to dynamic monitor and inspect the entire process of running of the funds. Fourthly, clear the responsibility of supervise. Supervisory authorities should urge relevant departments to enhance regulation of the safe use of new rural construction fund, strengthen the inspection of appropriation, use, payments and compensation claims that benefits of fiscal support to agriculture fund, violate the activities against law and discipline to ensure the highly efficient and safe operation of the funds.4. Innovative pointsFirstly, establish a theoretical analyzing framework of allocation mechanism and performance appraisal which is based on the analysis of the connotation and running mechanism of RFSA..Secondly, based on the completely and systematically inspects on the allocation performance of RFSA of China, utilized the non-parameter method (DEA) to measure the performance of the RFSA in provinces and regions (eastern, middle and western region) since from the Chinese Reform of Tax Distribution System.Thirdly, in the process of measurement and evaluation of allocation of the RFSA, this study not only based on conventional functional allocation perspective, but also analyzed from the perspective of the vertical grade allocation for the fiscal decentralization analysis, which broadening the perspective of research in performance of RFSA.更多还原