【作者】 易洪海；

【导师】 刘冬荣；

【作者基本信息】 中南大学 ， 投融资决策与管理， 2010， 博士

【摘要】 按照公共产品的公共性强弱排序,新农村建设中的公共财政投入范围依次可以分为社会事业(主要包括教育、卫生、社会保障、文化等)、农业生产基础(主要包括农业补贴、农业综合开发、农业装备、贫困人口脱贫等)、生产基础设施(主要包括道路、水利、电力通讯设施等)、生活基础设施(主要包括安全饮用水、清洁能源等)等四大类。根据财政分权理论,中央财政应当负担受益范围广的社会性公共产品,地方财政应更多的承担地方性和社区性公共产品的供给。本文据此,以检验经典财政分权理论在我国财政支农领域的适用性为主线,对新农村建设公共财政投入进行了研究。首先,本文在对相关研究现状和相关理论基础进行梳理和述评,以及对发达国家财政支持农村发展的经验进行总结的基础上,结合理论模型考察我国新农村建设财政投入现行的分工制度。通过制度分析,发现我国中央政府和地方政府的新农村建设责任划分,是符合效用受益范围差别实行财政支出分工原则的。但是在农业生产基础方面,中央部委之间存在严重的“横向分权”不明的问题。在部分基础设施和社会事业方面,“纵向分权”也存在名义上责任清晰,实际分工不明的问题。这表明完善新农村建设财政投入分工的路径选择应当是通过整合新农村建设各级财政投入资金,合理确定农村公共产品的提供模式。其次,本文分别对我国新农村建设中,中央财政和地方财政投入现状进行了研究。研究表明中央财政投入呈现出支持范围不断拓宽、增量改革为主、比例逐渐量化、以项目方式推动资金投放等特点,但由于政府间财权事权的非均衡划分、缺乏有效的政策激励以及支农资金管理体制异常复杂等原因,其支持的范围,特别是支持的力度远远不能与农业、农村发展的实际相适应,存在资金来源渠道多,投入分散、偏重物质资本投资、忽视人力资本投资的问题。资金投入结构有待于进一步优化,使用效率有待于进一步提高。地方财政方面,受深层制度影响,县级财政呈现出“教育财政”的特征,其支持新农村建设的机制尚未形成,存在资金规模不足、结构失衡、缺乏积极性等问题。同时本文还分区域研究了“财力补助型转移支付”和“专项补助转移支付”对地方政府支农投入效应的差异,实证检验了财政分权理论中“粘蝇纸效应”假说。而作为平衡两种转移支付政策取向的产物是支农专项资金整合。再次,本文基于我国幅员辽阔,农村区域差异性大的国情,研究了在财政分权政策下不同区域在新农村建设中公共财政投入优先序问题。研究表明今后东部地区新农村建设财政投入的重点是加强规划方面的投入,改善公共性较弱的农民生活基础设施,同时要加强农民的社会保障；中部地区农村劳动力数量过于庞大是最主要的问题,未来财政支持重点是增加农民培训资金投入；西部地区财政支持新农村建设重点在于采取补助财力的转移支付方式；东北地区作为国家的粮食主产区,中央财政支持重点在于更大幅度提高种粮补贴,补偿其保障国家粮食安全而损失的机会收益。另外,本文通过典型案例,分析了在财政分权的政策下,县级财政资金的整合问题。案例揭示了建立支农资金整合统筹协调机制,通过以优势产业和重大项目为载体,积极开展整合支农投资实践,有利于资金统筹安排。但目前以县级整合为主的方式,还不足以在更高层次上提升资金投入效率,存在忽视小农户需求等问题。最后,本文根据上述研究,提出了优化新农村建设公共财政投入的基本思路和对策：一是明确财政支持新农村建设的目标是让农民分享经济增长成果,中央政府以稳粮增收促民生的全国性公共物品(服务)为主,地方政府以扶持社区建设和农民创业为主；二是要按照效用受益范围差异划分事权,利用各级政府的信息优势明确财政支出责任从而完善新农村建设公共财政投入的分权模式；三是近期优化新农村建设公共财政投入要加强公共财政支农资金预算管理,调整财政投入结构,整合各级财政投入资金,实施财政支持区域差别化政策；四是优化新农村建设公共财政投入,远期需支持制度性建设,发挥规划的引导和统筹作用,形成多元化支持农村建设政策框架体系,科学开展新农村建设公共财政投入绩效评估,坚持新农村建设投融资体系市场化取向。更多还原

【Abstract】 In accordance with the degree of the public nature of public goods, public financial investment in New Countryside Construction can be divided into four categories:social service (mainly concerned with education, health, social security, culture, etc.), agricultural production basis (mainly concerned with agricultural subsidies, comprehensive development of agriculture, agricultural equipment, and helping the poor eradicate poverty, etc.), production infrastructures (mainly including roads, water conservancy, electrical power and communications facilities, etc.), life infrastructures (mainly including drinking water, clean energy, etc.). According to fiscal decentralization theory, the central government should supply public goods with a wide range of social benefits, while the local government should mainly provide local and community-oriented public goods. Thus, focusing on testing the applicability of the classic fiscal decentralization theory to China’s financial support for agriculture, this dissertation does research into the public financial investment in New Countryside construction.Firstly, this dissertation surveys and makes comments on the related research status and theory basis. By summarizing the experience of financial support for agriculture in developed countries and combining theoretical models, it explores China’s division system of financial investment in New Countryside construction. By analysis of the system, it discovers that the division of responsibilities between China’s central government and local governments in New Countryside construction is in line with the principle that division is made in accordance with the range of social benefits. However, in respect of agricultural production basis, there is a serious problem of unclear "horizontal power division" among the central ministries and commissions. Concerning some infrastructures and social service, there is also the problem of seemingly clear but actually unclear "vertical power division". This indicates that the way to perfect the division of responsibility for financial investment in New Countryside construction is to integrate all levels of financial investment funds for New Countryside construction and to reasonably determine the models of supplying rural public goods.Secondly, this dissertation does research on the status quo of central and local government investment in New Countryside construction. It shows that the central government financial investment is characterized by increasingly widening scope of support, incremental reform, gradually quantifying proportions, promoting project investment, etc. Due to the unbalanced power division between governments, the shortage of effective incentive policies, and extremely complicated system of management of funds for supporting agriculture, the support scope and strength, in particular, cannot keep pace with the development of agriculture and rural areas whatsoever. Although there are many ways of raising funds, the investment of them is excessively diversifying. In addition, too much emphasis is put on physical capital investment and therefore human capital investment is neglected. Investment structure of funds needs to be epitomized and efficiency in using them also needs to be boosted. In respect of local finance, county finance corresponds to "education finance" because of the influence of the essential system. The mechanism for supporting New Countryside construction has not yet been formed. Problems exist such as insufficient scale of funds, unbalanced structure, lack of enthusiasm, etc. Meanwhile, the dissertation does research on the disparity between "transfer payment of financial subsidies" and "transfer payment of subsidies for special purposes" for the local governments to support agriculture by investment. It has empirically tested the "Flypaper Effect" hypothesis in fiscal decentralization theory. The way to balance the two kinds of transfer payment is to integrate agricultural supporting funds.Thirdly, given the vast territory and the wide regional disparity in rural areas, this dissertation has done research on the priority order of public financial investment in New Countryside construction in different regions under the fiscal decentralization policy. It shows that emphasis of financial investment should be placed on planning, improving rural infrastructures of weak public nature and strengthening social securities of farmers in New Countryside construction of eastern China. Due to the excessively large number of rural labor force in central China, the focus of financial support is to increase funds investment in farmer training. In western China, financial support for New Countryside construction should focus on adopting the method of transfer payment of subsidies. In northeastern China, one of the main grain production area of China, the financial support of the central government should focus on increasing grain subsidies on a larger scale and compensate the loss resulted from ensuring the nation’s grain security.Furthermore, with typical cases the dissertation analyzes the issue of funds integration of county finance under the fiscal decentralization policy. The cases indicate that it is good for overall funds arrangement that building overall coordination mechanism for the integration of agricultural supporting funds and actively doing practice of integrating agricultural supporting funds in advantageous industries and key projects. Neveitheless, the present county integration serving as the major method which neglects the demand of small rural households is not good enough to boost the efficiency of funds investment.Finally, based on the above research, the dissertation puts forward some general ideas and strategies of constructing the New Countryside via optimizing the public financial investment. First, set clear targets of financial support for New Countryside construction. The central government should focus on developing national public properties (services) by way of steadily increasing grain production and promoting people’s livelihood, while the local government should concern more about supporting the community construction and farmer business initiations; second, perfect decentralized model of constructing the New Countryside with the public financial investment, and define scope of investment via the New Countryside construction supported by the public financial. As benefit from the different scopes of the effectiveness divide affairs and powers, and utilize the informational advantages of each rank of government to make sure the responsibilities of financial expenditure; third, in recent time, optimize the New Countryside construction in which public financial investment should play a leading and coordinating role, strengthen the budget management of the public finance earmarked to agriculture, adjust the pattern of public financial investment & expense in New Countryside construction, and implement policies of regional differentiation in financial-aiding; forth, optimize public financial investment in New Countryside construction, give support to institutional construction in the long run, form a system of framework of diversified policies to back up construction in rural areas, develop a scientific evaluation on how public financial investment performs in New Countryside construction, and uphold the market-oriented investment & financial system in New Countryside construction.更多还原