【作者】 彭丹丹；

【导师】 文峰；

【作者基本信息】 西南财经大学 ， 财政学， 2010， 硕士

【摘要】 改革开放30多年来,我国经济取得了突飞猛进的发展。例如近几年来中国GDP年均增长率达到10%、人均GDP已突破2000美元、财政收入高达5.13万亿,这些都说明我国已进入工业化中期,经济发展较之以前更加的平稳,但发展的同时也面临着新的挑战。其中最为突出的是中国的城乡二元经济结构,不管是从城乡居民收入差距、消费差距、储蓄差距、公共品供给差距、就业差距,还是从城乡居民享有的各种福利、补贴及教育卫生等方面的差距都是十分突出的。因此,本文从中国二元经济结构的现状出发,结合我国的’国情和国际发展的经验,制定出适合中国国情的政策建议。中国是典型的经济发展中国家,其二元经济结构的形成不仅有其历史原因,而且也存在着制度上的因素。近代中国殖民地工业和封建小农经济构成了我国二元经济结构形成的历史性根源：代表封建社会的小农经济虽已衰败但在广大农村地区仍占主体；而先进生产方式的工业则由外国资本、民族资本和官僚买办资本构成且分布在几个大城市,从而形成二元经济结构的开端。建国初期,受前苏联经济发展模式的影响,我国选择了以重工业优先发展为特征的赶超型经济发展战略。这种战略虽然使得工业产值比重迅速提高,但是以牺牲农业为前提,从而使我国城乡二元结构更加突出。这一历史和体制上的原因,使我国城乡二元经济结构目前表现以下特征：(1)城乡可支配收入差距增大：1978年城镇居民家庭人均可支配收入是农村居民家庭人均收入的2.57倍,到2007年这一比例达到3.33。(2)城乡消费水平差距扩大：从1978—2007年,城镇消费水平与农村消费水平的比从2.90增长3.60。(3)城乡社会保障差距明显：在我国农村社会保障和城镇社会保障是两个相对独立的体系,特别是城镇社会保障有严格的身份限定和准入制度,且城镇社会保障体系的建立和维持是以牺牲农业人口的保障权益为代价的,结果就出现了城乡之间福利保障收益差距的逐渐扩大。(4)义务教育、基础设施以及城乡政治文化生活等方面也有显著的差距。这一城乡二元济结构的存在严重的影响了我国经济发展的速度和质量,影响了资源的合理配置以及农业和农村经济社会的进步。财政作为政府发挥作用的重要方式和手段,有其不可替代的功能,纵观世界各国历史经验表明财政政策在城乡二元经济的形成-发展-遏制中有着至关重要的作用。本文着重从财政的角度来分析影响城乡二元经济结构转变的财政政策机制,通过实证数据来剖析我国财政政策对提高农民收入进而促进城乡二元经济转换的效果,分析存在的问题,从而寻求解决问题的对策。结合当前的财政体制我们发现,在促进城乡一体化的转变过程中还存在着一些问题：(1)财政对农业投入比例低下、投入结构不合理。国家财政对农村、农业、农民投入比例过低,远远满足不了农业的发展,导致农副产品供给波动,农业发展进程缓慢,农民增收困难,城乡差距扩大。同时,财政对农业科技三费投入不足和增速的过慢,在农业增产和农民增收方面没有起到应有的作用,不利于城乡二元经济结构的转换。(2)分税制改革不彻底,县乡财政的财权和事权不协调。1994年实行分税制财政体制改革,重新界定了中央和地方政府之间的财权和事权的范围,但落实不到位、财权和事权转移的现象仍存在。一方面,县乡的财力通过各种形式层层上划：一是通过税收,如增值税消费税上缴增长比例大于税收返还县乡的增长比例；二是中央财政控制着能够带来更多财政收入的税种,并将税种的开征权、减免权上收。另一方面,上级在集中财力的同时,事权却在下移,县乡财政承担着大量公共品供给的责任,如农村义务教育、基础设施建设等。这种财权事权的严重不对称,造成县级政府财政困难,然后又强加于农民分摊,使得农民负担加重。(3)农村基本建设支出有效供给匮乏。农业基本建设支出投入的总量不足,且投入的结构不合理;农业基建投资管理体制尚未理顺,资金浪费和低效并存。(4)城乡保障政策不协调以及教育体制不合理等。国家对农村养老保险的重视程度远远不够,农村保障覆盖率低且管理体制不健全。要想使我国目前的城乡二元经济结构得到改善和消除,我们必须将短期、量化、政策目标与长期目标结合起来,从统筹的思路出发,改革现行的财政体制并提出新的财政政策：(1)加大对农业投入力度,调整支农的结构。财政应该承担起农业道路、通讯设施的建设管理,水电、农产品市场的基础设施的建设、承担农业科学技术研究与推广,教育文化体系的构建,为农业的稳步发展提供财力保障。同时,调整对农业支出的结构,增加财政对农业的科技投入和农业基本建设投资。具体包括：加强农田水利设施、大江大河治理、科研投入、气象服务等基础设施的建设；强化生态环境治理、水土保持,改善农业生产条件；加快农村社会化服务体系建设,加强农业科技推广等产前产中产后服务；重视农村义务教育、农民素质的提高。(2)深化分税制改革,合理确定各级政府的财权和事权。首先,尽快转变政府职能,明确区分中央与地方政府之间的事权。其次,健全地方税体系,扩大地方对地方税收的立法权和执法权。最后,建立地方公债制度。(3)促进农业基础建设支出,改善农业科技的现状。提高财政对农业基本建设投资总水平,调整资金使用方向和重点,优化政府对农业基本建设投资结构；合理界定中央与地方政府对农业基建投资的职责范围,加快农业投资立法、克服政府投入的随意性。(4)建立城乡一体化的社会保障制度。在农村构建包括养老保险、社会救济和最低生活保障在内的三道社会保障线,让农民也能老有所养、病有所医和医有所济。(5)切实加强财政对农业教育的投入,废除城乡教育双轨制。在大幅度增加农村教育经费投入的同时,废除城乡教育双轨制,确立城乡公平的公共教育体系和机制；完善农村基础教育经费管理体制,提高财政预算约束力度。我国已进入工业化中期阶段,正是工业反哺农业、城市带动农村发展的时期。目前,我国已有完善的理论基础和相对成熟的实践经验,为我国实现二元经济结构的转化、构建和谐统一的社会提供了条件更多还原

【Abstract】 More than 30 years of reform and opening up, china’s economy has achieved rapid development. For example, average annual GDP growth rate is 10%, per capita GDP has exceeded 2000 dollars and the fiscal revenue is of up to 5.13 trillion. All this show that our country has entered a mid-level of industrialization, more stable than ever in economy development, but the same time, our is also facing new challenges. One of the most prominent is china’s urban-rural dual economic structure, its character:a large gap among in income, consumption, savings, job, the supply of public goods,etc. This paper finds policy recommendations from china’s present economic structure’s situation and international experience.China’s economy is a typical developing country; the formation of its binary economic structure has not only its historical reasons, but also the existence of institutional factors. The historic roots of china’s dual economic structure is the modern china colonial industrial and feudal peasant economy, it promotes the formation of the binary economic structure. Founding of New China, our country has chosen to give priority to the development of heavy industry. While this strategy makes the rapid increase in the proportion of industrial output, but at the expense of agriculture as the premise, so that china’s urban-rural dual structure more prominent.Due to historical and institutional reasons, china’s urban-rural binary economic structure presents the following characters:more disposable income gap between urban and rural areas, rural-urban income ratio is from 2.57 to 3.33 between 1978 and 2007; widening gap between urban and rural consumption levels, in 1978 to 2007,.this rate is from 2.90 to 3.60;significant gap between urban and rural social security; Compulsory education, infrastructure and political and cultural life of urban and rural areas are also significant gaps. This phenomenon seriously affects china’s economic development speed and quality, affecting the rational allocation of resources and agricultural and rural economic and social progress.The public economy has its irreplaceable function as an important role in the ways and means of the government, looking at history in the world shows that financial system and polices play an important role in formation-development t-containment of the urban-rural binary economic. Combination of the current financial system, we find that there are still some problems in the promotion of urban-rural integration process of change:the proportion of low agricultural input finance and investment structure if irrational; tax system reform is not complete, county and township fiscal powers the financial and uncoordinated.; lacking of effective supply of capital expenditure in rural areas; urban and rural protection policies as well as the educational system inconsistent and unfair.To improve and eliminate the current china’s urban-rural dual economic structure, we have to reform of the existing financial system:to increase the intensity of agricultural inputs and adjust the structure of agriculture, deepen the reform of the tax system and reasonable determine the financial and powers of government, promoting the infrastructure construction of agricultural and improving the status of agricultural science and technology, the establishment of an integrated social security system in urban and rural areas, effectively strengthen the financial agricultural investment in education and abolition of dual-track system of urban and rural education.China has entered the middle stage of industrialization; it is time that industry support agriculture, urban driving rural development period. At present, china has a sound theoretical basis and the relative maturity of the practice and development conditions. I believe that in the near future, we will complete the transformation of the dual economic structure in order to achieve the grand goal of building a harmonious society.更多还原