【作者】 程岚；

【导师】 蒋经法；

【作者基本信息】 江西财经大学 ， 财政学， 2009， 博士

【摘要】 伴随着中国经济取得的飞速发展和社会发展阶段由生存型步入发展型的历史跨越,全社会公共需求已形成快速增长和全面调整的客观趋势,并与当前存在的公共产品相对短缺、公共服务提供的不到位和不均衡形成了尖锐矛盾。于是,如何根据现有的经济发展水平和社会成员的需求程度,合理确定公共服务中基本必要的部分加以优先考虑与提供,如何实现公平正义的分配,让社会成员平等地享受基本公共服务的权利,已经成为当前社会转型面临的重大问题,基本公共服务均等化的研究凸显出现实的必要性。进入21世纪后,党中央提出了科学发展的战略思想,开始高度关注社会发展过程中基本公共服务存在的现实问题,并通过十六大和十七大的相关决议和相应的财政预算安排、医疗卫生及义务教育体制的深化改革,使基本公共服务均等化成为政府新时期与科学发展观一脉相承的一种新的政治主张和政府执政理念,并逐步转化为政府公共财政的政策目标与改革实践。这样的政治和政策环境无疑为我国实现基本公共服务均等化提供了可行性条件。然而,在这一过程中,虽然我国现有的改革举措已经为基本公共服务均等化做了重要的铺垫,理论界和实践部门对实现基本公共服务均等化目标的必要性已达成共识,但对基本公共服务均等化的目标边界、实现手段、效果评价方法等问题的理解仍存在较大差异,还有一些问题亟待厘清并加以解决。为此,本文选择以“实现我国基本公共服务均等化的公共财政研究”为题,以冀从中国现实的经济、社会和制度环境出发,以中国公共财政制度建设为落脚点,为破解我国基本公共服务总量不足和结构失衡等问题、推动我国基本公共服务均等化的进程做出尝试与努力。本文研究的现实意义通过对以下问题的研究和回答来体现：我国现阶段基本公共服务的范围如何界定?基本公共服务均等化的标准怎么确定?应如何评价我国目前的基本公共服务均等化水平?如何分阶段确定服务实现目标?其提供职责在政府间如何划分?公共财政制度中实现基本公共服务均等化的可操作的手段有哪些?等等。本选题研究虽然属于应用经济范畴,但其内在的理论意义同样突出,表现在：从公共服务均等化的角度,丰富和完善公共财政理论体系。通过探讨与公共服务均等化相关的理论问题,一方面对现有的理论研究成果进行补充,合理阐述政府职能、财政职能和政府提供基本公共服务的关系,明确界定基本公共服务的界限,确立基本公共服务均等化的评价指标,为政策实践提供理论的保障；另一方面,积极探究公共财政制度的调整与优化对基本公共服务均等化实现的作用机理,直接为中国公共财政制度的完善提供理论支持。当然,逐步实现基本公共服务均等化,意味着基本公共服务均等化具有阶段性和层次性,初级阶段的目标可能更侧重于区域及城乡间的公共服务均等化,高级阶段的目标则为实现全民公共服务均等化主要表现为人与人之间的公共服务基本形成均等状态。为此,基本公共服务均等化的研究不仅对近期公共财政制度的调整与规范有着很强的针对性和引导性,对未来中国公共财政的进一步发展与完善也有十分重要的基础研究价值和现实意义。鉴于本文主要以基本公共服务为研究对象,研究的目标具有显著的实践应用性,因此在研究中始终坚持以马克思主义经济理论为指导,充分运用了现代经济学的研究方法,并注重各方法的配合和补充。包括：(1)抽象和具体相结合的分析方法；(2)规范和实证相结合的分析方法；(3)定性和定量相结合的分析方法；(4)比较与案例分析相结合的方法。其中：抽象、规范与定性分析主要应用在一般理论分析当中,用于确立分析的思路与框架、界定基本公共服务的基本内涵和现实边界、总结政府与财政在均等化实现中作用的一般规律、建立作用机制等各方面；而具体、实证、定量分析则主要用于影响均等化的因素分析、对我国基本公共服务均等化水平的现实考察,以及构建基本公共服务均等化评价指标、探求均等化实现的公共制度安排与可行性举措等方面。此外,针对我国城乡、区域间基本公共服务的差异研究和其它国家公共服务供给及均等化实践与经验的借鉴,本文则广泛采用比较分析与案例分析的方法,利用相关技术统计手段和均衡分析工具,为研究结论提供说明与佐证,增强研究的可信性和科学性。本课题以建立促进基本公共服务均等化的公共财政制度为主线,按三条线索与思路展开研究：一是,明确基本公共服务均等化的理论依据,以及政府与财政应承担的职责。充分借鉴西方福利经济学、公共经济学、社会正义等相关科学理论,结合科学发展观等我国社会主义市场经济建设和发展的理论创新成果,明确现阶段及未来中长期政府提供基本公共服务的范围和实现均等化的目标,构建本课题研究的理论基础。二是,通过对我国基本服务均等化的现实状况进行判断,明确基本公共服务均等化的实践依据。从需求总体和服务项目个体两个不同层面,全面分析和反映我国现实中基本公共服务存在的区域和城乡差异。三是,基于公共财政的视角,揭示我国基本公共服务非均衡的成因和改革路径。应用实证分析的结果,着重分析其与公共财政制度的关系,探究基本公共服务不均衡产生的原因,并在借鉴国际经验的基础上,积极探索促进我国基本公共服务均等化的公共财政制度建设。整个论文分为六章：第一章是导论,阐述基本公共服务均等化这一目标提出的背景及研究的意义,并通过回顾并梳理国内外已有的相关研究成果,为明确本文进一步研究路径与方向以及研究框架与方法奠定基础。第二章是基本公共服务均等化的理论分析框架,从理论上回答“什么是基本公共服务均等化”“为什么要实现基本公共服务均等化”“影响基本公共服务均等化的因素有哪些”“基本公共服务差异对社会经济有什么影响”“公共财政在实现基本公共服务均等化中有什么作用”等问题。由此构成了本研究课题的理论基础。第三章是我国基本公共服务均等化状况的实证分析。首先明确均等化的研究视角和评价方法；其次,从需求与供给的角度,全面分析我国现实条件下基本公共服务的需求变化和瓶颈制约,以及基本公共服务供给的投入和产出状况,分析基本公共服务水平的总体差异；最后运用案例分析方法对义务教育和公共卫生服务的个体服务项目差异进行分析。通过对总体和个体项目的水平分析与评价,为均等化研究提供现实的依据。第四章是我国基本公共服务非均衡的财政原因探究。本章从公共财政的角度,分政府行为与财政职能界定不清、二元结构下公共资源配置倾斜、政府间事权与财力不对称、地方政府竞争的变异行为,以及转移支付均等化不力等诸多层次,试图全方位探究造成我国基本公共服务非均衡的财政成因。第五章是国外基本公共服务提供与化均等的经验和借鉴。力求从国外政府实现基本公共服务供给及均等化的实践中,总结出成功的经验,为我国均等化目标的实现借鉴。第六章是促进基本公共服务均等化的公共财政思考。根据原则目标——评价指标体系——定位——基础——重点——配套这一基本思路,对如何完善公共财政以促进基本公共服务均等化进行研究与探讨。首先通过确立原则、目标模式及评价体系明确基本公共服务均等化方向；在此基础上合理确定政府及公共财政的定位,明确政府与财政的职责；进而着力调整中央与地方关系,为均等化目标实现奠定基础；核心解决基本公共服务均等化实现的机制安排,即转移支付制度。并在最后对实现均等化的外部环境与配套措施进行广泛的探讨。本文的主要观点是：1)基本公共服务均等化是一个动态的概念,其纳入的范围和均等化标准的确定应与一国的经济发展水平和政府财力相适应；2)目前我国基本公共服务的水平偏低,尚不能满足社会公众日益增长的需要,区域、城乡与居民之间的差异较大；3)基本公共服务差异形成的因素众多,公共财政因其涉及政府职能的界定、公共资源的配置、财政关系的处理、地方政府行为的变异以及财力调节机制成为其中重要的因素；4)应突破单一政策支持实现基本公共服务均等化目标的模式,明确现阶段均等化重点、构建科学的评价指标体系,以构建服务型政府和民生财政为定位、以理顺中央与地方财政关系为基础、以健全政府财政转移支付为重点、以改善社会环境为配套,全方位打造促进基本公共服务的公共财政制度体系与保障。本文创新之处在于：一是实现理论基础的拓展。从基本公共服务均等化的经济学基础(福利经济学理论)、社会价值标准(社会正义理论)、实现机制的构建路径(公共财政理论)、实现主体的执政理念(科学发展观理论)等多个角度,保障基本公共服务均等化研究理论依据的全面性和层次性。特别将科学发展观纳入基本公共服务均等化的理论依据分析中,增强课题研究的现实性和针对性；注重各理论依据与基本公共服务均等化的内在逻辑关系的分析与梳理,提高了理论的指导意义。二是紧密结合中国现阶段的经济、社会和制度环境,按照服务性政府和民生财政的要求,界定基本公共服务及其外延边界,同时构建出具有针对性和可操作性基本公共服务均等化的衡量指标体系,为进一步全面准确研究和评估我国基本公共服务的实际水平奠定技术基础。三是提出了“政府为主导,多元参与、分阶段保障的基本公共服务供给”的均等化目标模式作为我国应有的现实选择。突破基本公共服务均等化实现机制和政策选择研究的单一性和局部性,全面探究和提出促进基本公共服务均等化的公共财政制度设计与政策建议。由于基本公共服务均等化研究范围广泛,涉及的内容复杂,加之数据采集的困难和作者本人研究能力的限制,本文的研究仍存在着诸多的缺陷和遗憾。如：对基本公共服务产出水平的分析仅限于义务教育、就业与保障、卫生医疗、公共文化与安全等主要项目而非全部；而且在基本公共服务均等化分析中更多关注的是“数量差异”,而对具有隐蔽性和难测度性的基本公共服务“质量差异”,如居民对基本公共服务的满意度差异等没能做出深入的分析与比较；而基本公共服务均等化评价指标体系也只是作为对策目标而建立,没能加以实际的运用,等等。这些都成为了后续跟进研究的方向与空间,本人将为此不断付出努力。更多还原

【Abstract】 As the economy has been growing fast and the social development has entered intodeveloping phrase from existing phrase, it is a tendency that social demands will be increased fast. Then the problem as shortage of public goods and services will arise accordingly. So it is very important to guarantee a fair distribution based on people’s demand and economic development and make sure all the social members have equal rights to enjoy public services. The study on equalisation of public services is very necessary.Since the 21st century, the central communist party has proposed scientific development concept and paid more attention on the equalisation of public services. By a series of reform on budgeting, medical care and compulsory education drafted in the 16th and 17th CPC meetings, the equalisation of public services has become a new political concept and governance concept. This policy environment provides feasibility for carrying out equalisation of public services in China.There are still many different ideas on the target, channel, and evaluation method of equalisation of public services, though the agreement on its necessity has been reached. So this paper set the topic as’study on realising the equalisation of public services in China’, based on the economic and social development. The practical meaning of this paper is reflected by the following questions:how to define the scope of our equalisation of public services, how to set the criteria for public services equalisation, how to set the phrase for realising targets, how to divide responsibilities among layers of governments and what methods could be used for realising equalisation of public services, etc.This topic belongs to applied economics, but its theoretical meaning is also obvious. It aims to enrich the public finance theory from the aspect of public services equalisation. It could provide guarantee for practice by complementing present study and clarifying the relations between government functions and public services providing. On the other hand, it could provide policy support to public finance system by studying on the functions of adjusting public finance system and realising equalisation of public service. However, to achieve the equalisation of public services needs step by step. The first target should be the regional equalisation of public services, then higher target should be providing public services for all people. Therefore, this study is important for basic research as well as future practice of China’s public finance development. This paper targets on basic public services, which has obvious practical meaning. So various methods are used in this note including combination of concrete and abstract, normative and empirical, qualitative and quantitative, comparison and case study. The abstract, normative and empirical analysis will be applied on theoretical study to define the general thought and make conclusion on the function of governments and public finances on equalisation of public services. While the concrete and quantitative analysis will be used for factors study to structure the institutions and evaluation indices. The paper will also applied comparison and case study to enhance its feasibility and credibility.The study followed public finance institutions of realising equalisation of public services, and is carried out with three orientations.Firstly, make clear of the theoretical basis of equalisation of public services, and the responsibilities of governments and public finance. It should borrow from western welfare economics, public economics and social justice to define the target and scope of equalisation of public services.Secondly, make clear the practical basis of equalisation of public services by judging practical situation. It should totally reflect the regional difference and difference between urban and rural by analysing general demand and individual item.Thirdly, expose the reason for imbalance of public services equalisation and its reform routine. Emphasis should be put on the relations between equalisation and public finance. It should borrow from international experiences to promote our construction on equalisation of public services.The paper will be divided into six chapters.First part is introduction on the background and the practical meaning of equalisation of public services. By reviewing on present studies, it will lay a foundation for this paper’s study and structure.Second part is theoretical structure of equalisation of public services. It will answer the questions as what equalisation of public services is, why it should be realised, what factors will affect it, what impact it brings for society, what functions the public finance play, etc. This comprised the theoretical structure of this note.Third chapter is qualitative analysis on the equalisation of public service. First should be make clear the research method; then the restraints of public services demand should be analysed; finally the case study should be put on to analyse the difference of compulsory education and medical care. It will provide foundation for the study of equalisation of public services.The fourth chapter will focus on the reason for imbalance of public services. This chapter will find out the reason for imbalance of public services by analysing the functions of governments and public finance, the imbalance between accountability and financial resources, the distorted local government competition, etc.Fifth chapter will borrow from international experiences on equalisation of basic public services. It will draw the successful experiences to provide lessons for our equalisation target.Final chapter is the thought on promoting equalisation of public services. Based on principles-evaluation system-locating-basis-emphasis-matching system, it will study on how to prefect the public finances to promote equalisation of public services. The government’s functions should be further defined so as to adjust the relations between central and local governments. The mechanism of equalisation of public services, which is the transfer payment system, should be set up to analyse the external environment and matching system of public services.Main proposals of this paper includes:firstly, the equalisation of public services is a dynamic concept, so it should fit for our economic and social development; secondly, at present the level of public services is very low and could not meet the social demand. And the demand of different regions, urban and rural areas is also different; thirdly, there are many factors affecting public services, especially the government functions, the distribution of public resources, the relations of layers of governments are very important; fourthly, it should not set an unified equalisation mode, but to make clear a scientific evaluation system to construct public finance system, aiming to improve social environment and perfect governmental transfer payment.The innovation of this paper includes the below points.Firstly, realising the innovation on theory. The equalization of basic public services from the economics-based (welfare economics), social values (social justice theory) to ensure a comprehensive study on equalisation of public services. In particular the scientific concept of development has been added into the equalisation of basic public services, which could help to enhance the feasibility of the study.Secondly, closely follow the present economic, social and policy environment. According to the demand of serviced government and livelihood finance, a targeted evaluation system should be set up to lay a technical foundation for further analysing and assessing the public services level in China. Thirdly, propose the equalisation mode of’government led, wide participation, step-by-step provision of basic public services’. The single mode and single policy will be broke through, while the design of public finance should be comprehensive so as to promote the equalisation of public services.Because the scope of equalisation on public services is very broad, the data collection is somewhat restricted, and personal capacity has limitations, this study still has some faults, such as the analysis on public service level was constrained within compulsory education, employment, medical care, public culture and security. Besides, more focus was put on quantitative difference rather than qualitative difference which is more obscure and difficult including the comparison on consumers’satisfaction of public services. The evaluating system on public services has been set up but was not applied. These faults will leave more space for follow-up study and worth my continuous supports.更多还原