【作者】 唐丽；

【导师】 贺文慧；

【作者基本信息】 安徽大学 ， 财政学， 2013， 硕士

【摘要】 财政分权体制改革一直都是我国经济研究的重要课题,而省直管县财政体制改革作为具体财政体制改革形式,也受到国内多数学者的关注。国内外学者就财政分权体制改革达成了比较广泛的共识,即财政分权体制能够为地方各级政府提供发展经济的动力,提高地方公共物品的供给水平。随着“分税制”思想逐步深化,我国逐渐形成了各级政府分工合作提供地方公共物品的模式。然而,由于财权与事权划分不够清晰,地方政府缺乏对地方公共物品有效供给的激励,造成地方政府公共物品供给结构扭曲,公共物品的供给也不能完全反映特定区域的特色。所谓的“省管县”财政体制改革模式就是改变以前的省-市-县管理模式为省-市、县模式,并且最理想的模式是实现财政分配、人事任免和项目审批三个方面全面实施省直管市、县。但总体来说我国仍处于探索阶段,除浙江和海南两地较早实施改革外,其余省份都还处于试点改革。因此,学术界称目前的改革是“强县扩权”。本文在省直管县财政体制改革这个特定的背景下,以安徽省县域公共物品供给作为研究对象,深入探讨省直管县改革前后县级政府公共物品供给在总量和结构上出现的变化。结合前人的研究的方法,分析省直管县改革对县域公共物品供给水平的影响,并在此结论的基础上提出完善“省直管县”体制的政策建议,为了更好的发挥省直管县财政体制改革在县域公共物品供给方面的积极作用,寻求更加合理的公共物品供给结构,促进县域经济健康有序的发展。本文首先将搜集到的专著、学位论文等文献资料进行梳理总结,在前人研究的基础上寻找可研究之处。研究主要是基于省直管县改革的背景,先从各级政府之间的关系、县级政府可支配资源以及县域经济发展动力三方面分析改革前后公共物品供给面临的环境变化；然后从一般分析和实证分析两个方面对省直管县背景下安徽省公共物品供给的影响进行研究。本研究将公共物品供给分为基本建设等生产性公共物品供给和科教文卫等服务性公共物品供给两大类。一般分析主要从公共物品供给的总量和结构两个方面进行分析,初步得出结论,即改革之后县级政府重视基本建设生产性公共物品供给,轻视服务性公共物品供给；再结合安徽省县级政府财政及县域经济发展存在的问题,对改革前后安徽省县域公共物品的供给水平的变化进行实证分析,主要涉及2003-2010年安徽省除地级市以外的60个县(市),其中30个为省直管的县,以省直管县改革为自变量,以公共物品供给水平为因变量,以其他若干因素作为控制变量,建立面板数据模型,分别进行统计分析、全样本回归分析及子样本回归分析,得出“省直管县”改革对公共物品供给的影响和存在的问题。实证分析与一般分析得出的结论一致。安徽省在实施省直管县改革之后,县域公共物品供给依然呈现出重视生产性公共物品供给,轻视生产性公共物品供给的尴尬局面,而且省直管县改革对县域生产性公共物品供给的促进作用,对服务性性公共物品供给的抑制作用还受到县域人口规模的影响,但经济发展水平的影响作用较小。借此,本文从以下几方面提出政策建议,要加快政府职能转变及县级服务型政府建设、积极推进省直管县财政体制与行政体制改革配套进行、强化县级政府行为约束机制和加强对县级政府财政预算监督和管理。更多还原

【Abstract】 The reform of the fiscal decentralization system has always been an important research topic of Chinese economic. As a specific form of fiscal reform, the Province-Governing-County Fiscal system attracted much concern of the majority of domestic scholars. Domestic and foreign scholars have reached a broad consensus which is fiscal decentralization can provide the power of local governments at all levels of economic development, and enhance the level of local supply of public goods. The country, however, due to the division of powers and financial authority is not clear enough, the supply of public goods not only does not reflect the specific area of the preferences of the residents of public goods, but also lack of effective supply of local public goods incentives.So-called Province-Governing-County reform of the financial system is to change the previous Province-City-County management mode into the province-city, county. The best result is full implementation of the province-city, county mode involving in the allocation of financial, personnel appointment and project approval. Under specific background--the provincial governing county financial system reform, this paper deeply discuss the change about public goods on the amount and structure of counties of Anhui province. And on the basis of research conclusion, we provide a complete set of policy recommendations of the province-governing-county system in order to better play the positive role of the province-governing-county fiscal system reform in public goods supply of the county, and seek more rational public goods supply structure.The study is mainly based on the context of the reform of provincial governing county. Firstly, analyzing the change after reform from three perspective,such as the relationship between levels of government, county government disposable resources as well as the motion of county’s economic development; Secondly, using the empirical analysis of two aspects of the supply of public goods in Anhui Province under the provincial governing county background. In conclusion, county government attaches importance to the basic construction of the production of public goods supply and neglects service supply of public goods. Therefore, we raise few policy recommendations to solve irrational structure, such as speeding up the transformation of government functions and the construction of county-level service-oriented government, actively promoting the provincial governing county financial system, strengthening county government behavior restraint mechanisms, and the county level of government budget supervision and management.更多还原