我国财政体制对城市规模的影响分析

【作者】 郑鑫；

【导师】 谭秋成；

【作者基本信息】 中国社会科学院研究生院 ， 农业经济管理， 2010， 博士

【摘要】 1980年我国制定了“控制大城市规模”的城市化政策,1990年《城市规划法》把该政策上升到法律高度。我国1984年的50个大城市发展到2006年,人口规模增长了80.7%,大城市发展与城市化政策存在矛盾。财政体制通过城市政府的财政收支影响城市发展,本文旨在分析和验证我国财政体制存在与城市化政策相反的作用,从而为协调城市发展的相关政策提供参考。文章对国外城市规模相关研究进行了总结,以便较系统地把握各种影响城市规模的因素。生产力和宜居性是城市发展的动力,通勤成本和住房价格抑制城市的扩张,它们通过居民的空间效用函数使城市实现均衡规模。随着城市化的推进,外生因素:农产品供给、原材料供给、产品销售市场和自然宜居性的边际影响不断降低,内生因素:集聚经济、地方公共物品、通勤成本和住房价格的边际影响不断提高,财政体制通过内生因素影响城市发展。我国财政体制经历了三个主要阶段。1950-1979年,我国实行“统收统支”财政体制。中央政府集中了财权和事权,地方政府缺少安排财政支出的权利。中央政府扭曲价格体系转移经济剩余到工业领域,通过直接控制工业企业获得经济剩余。中央政府对工业企业的投资和控制有利于形成大城市的工业基础,城市居民主要集中在大城市。1980-1993年我国实行“分级包干”财政体制。地方政府获得了财权和事权,财政收入增长的较大份额归地方政府,地方政府发展本地经济的积极性被极大调动。各种规模城市的产业发展,规模扩大。农村劳动力进城限制逐级放松,规模较小的城市的人口规模较早实现快速增长。1994年,我国实行“分税制”财政体制。中央政府与地方政府的财政分权被进一步规范,地方政府的收入来源和支出偏好被改变。地方政府放弃了对企业的控制,转而关注对企业的服务;地方政府改变对农民进城的态度,转而关注对城市居民公共物品的提供。城市发展的机制由劳动力需求型,逐渐向生活水平吸引型转变。企业竞争和集聚,大城市能提供更多就业机会;财权逐级上收,大城市能为居民提供更高宜居性,“分税制”有利于大城市发展。文章实证部分用城市工资、人均财政支出和人均财政收入等因素解释城市的增长率,分别用1984-1985年、1991-1992年和2006-2007年来反映三个财政体制阶段,使用一般线性方法进行回归分析。回归结果显示,人均财政支出一直对城市增长率具有显著正效应;人均财政收入对城市增长率在“分级包干”阶段,剔出人均财政支出后有显著正效应,反映城市财政收入与支出具有较强一致性,“1984-1985年”阶段具有显著负效应,反映了当时财政收入上解存在“鞭打快牛”现象;工资在前两个阶段具有显著负效应,第三阶段具有显著正效应,反映出我国逐渐放松了对居民进入城市的限制。文章最后讨论了财政收支与城市级差地租的关系,作者持级差地租应该用于公共服务支出的观点;土地批租曾经对我国城市发展发挥了积极作用,但从我国的现实情况、资源利用和城市发展的角度考虑,土地批租转变到物业税有利于城市持续发展。更多还原

【Abstract】 China’s urbanization policy was made in 1980 and wrinten in the City Planning Law in 1990.“Restraining the big city’s population”is a key part of the urbanization policy, but the big cities` population have grown 80.7% form 1984 to 2006. Fiscal system has effect on the city growth through city government’s revenue and expenditure. The aim of this paper is to analyz it.In the second part, the studies abroad about city size have been reviewed. The productivity and amenities are the foundmental of city growth and the commuting and house costs constrain the city growth. When the city population has been equilibrium all the residents get the same locational utility. With the urbanization, the exogenous factors such as food supplying, material supplying, market scale and natural amenities have a decreasing miginal influence. On the other hand, the engenouse factors such as agglomeration, local expenditures, commuting cost and house price have an increasing miginal influence. Fiscal system affects the city growth by the engenous factors.The fiscal system of PRC has three statges. In first stage the central government monopolized the revenue and expenditure from 1950 to 1979. The price relation was twisted and all most the economic surplus has been transferred to the manufacturing sector. The central government invested and controlled the manufacture factories to pursuit revenue. The central government prefers to invest large factories that form the industry basis of big cities.In second stage the local government had expenditure right for their own finiance from 1980 to 1993. The local governments can get the high ratio from the revenue growth so the local government has been incentive to focus on local development. The local government can get fiscal resouse from investing and controlling manufacture factories. The residents who live in rural are allowed living in small town so the town grows more quickly. The locational utility in the small town and the rural has no difference, but the residents in the big citis have a high locational utility. In third stage the central government shares the taxes with the local governments from 1994.The local governments focus on the infrastructure and the local public goods demand. The local governments give up the controlling right of the local enterprise, then the competition and agglomeration will be hanppen. The city governments welcome the rural residents to live in, but they must buy the house, because the city government can get much revenue from the property price. The central government centralizes local fiscal resources and the smaller city gets the fewer fiscal resourses. Residets prefer to the big city to get more income and high amenities. The relationship between city population growth and the fiscal characteristics are used to examine the influence of fiscal system. The regressions confirm the theoretic analysis. The per capita expenditure always has a significance positive effect. The per capita revenue only in the second stage has a significance positive effect and the influence is weaker than the expenditure. The wage has a significance negative effect in the first and second stage that means the rural resident were not allowed living and working in citis. In the third stage, the wage has a positive effect that means residents easily move to city now.The local expenditure can improve the property value so the city government should get the differential land rent to finance the local public goods. Now the city governments get the rent from grand of land, which induce many problems. Property tax is a better way, which is a direction of city land rent collectiong pattern.更多还原