【作者】 官永彬；

【导师】 易敏利；

【作者基本信息】 西南财经大学 ， 西方经济学， 2011， 博士

【摘要】 中国是一个地域辽阔、人口众多与地区差异显著的转型大国,从1978年开始了市场化导向的渐进式的经济体制改革,我国的财政体制也在计划经济向市场经济的转型过程中逐步由集权型态向分权型态演变。可以说,财政分权体制改革一直是我国经济转型的重要内容。这种具有中国特色的制度安排使地方政府逐渐拥有了财政收入的剩余索取权和剩余控制权,从而为地方政府发展经济提供了重要激励,促进了中国经济的持续增长与繁荣。但随着财政分权化改革正面效应的不断释放,地区政府为增长而竞争的负面效应也开始日益凸现。其中最令人关注的现象是,地区之间的基础教育、医疗卫生、社会保障等基本公共服务供给差距并未随着经济的增长而显著缩小,由此使得不同地区的居民在基本公共服务的享有机会上并不均等,这势必危及到中国和谐社会的构建、经济的稳定协调与可持续增长。从党的十七大报告可以看出,党和政府殷切期望通过区域基本公共服务均等化战略来实现区域协调发展的目标。在此背景下,我们必须对我国区域基本公共服务差距的特征事实加以动态认识,对此差距的生成机制加以合理阐释,以及对治理差距的政策路径加以系统构建。为此,本文遵循“提出问题、形成假说、建构框架、实证检验、解决问题”的逻辑思路与技术路线,在对区域基本公共服务差距进行综合评价的基础上,试图以新政治经济学为理论基础和分析范式,以地方政府行为模式为逻辑载体,在一个统一的框架中揭示出转型中的财政分权与区域基本公共服务差距的内在机制,并找到契合中国经济政治体制背景的治理区域基本公共服务差距的有效路径。第1章为导论。介绍本文的研究背景、理论价值和现实意义,在此基础上明确本文的研究主题,进一步提出本文的研究思路、研究途径和研究方法,以及本文研究的可能创新与不足。第2章基于基本公共服务产出的角度,运用综合评价方法的原理和步骤对区域基本公共服务差距进行了动态评价,旨在获取分税制改革以来区域基本公共服务差距的特征事实。缩小区域基本公共服务差距以实现基本公共服务均等化是一个动态的过程,必须建立一个较为科学、合理的评价指标体系来刻画这种进程。为此,本章在基本公共服务范围界定的基础上,充分考虑到地区间单位公共服务供给成本差异、辖区居民的消费需求以及地方政府的财政支出偏好,从基本公共服务产出的维度尝试构建了区域基本公共服务差距的综合评价指标体系。并选择分税制改革以来的省级面板数据,运用多指标综合评价方法对地区间基本公共服务总体和具体项目差距作出实证评价。研究结果表明,我国地区间基本公共服务的供给水平仍不均衡,东部地区整体上比中西部地区享有更多的基本公共服务资源；而各类基本公共服务项目间区域非均衡程度存在显著的差异,特别是备受社会成员高度关注的公共卫生、社会保障以及基础教育存在较大的地区差距。第3章运用新政治经济学的理论范式,按照“转型经济体制背景——财政分权——异质性的地方政府竞争行为——财政能力差距与支出偏好的地区差异”的内在逻辑构建了一个考察区域基本公共服务差距生成机制的理论框架。改革开放以来,我国的财政体制随着经济体制的转轨也逐渐由集权型向分权型演化。可以说,财政分权体制改革一直是我国经济转型的重要内容。此外,我国在经济领域分权的同时保持了政治领域的集权。因此,中国体制转轨时期政府多级财政分权与单一政治集权相融合的特殊分权模式,赋予了地方政府双重激励结构即财政激励和政治激励,共同驱使地方政府为推进本地区经济增长而展开异质性的财政竞争。地方政府推动经济增长需要相应要素特别是资本要素的持续投入,在要素稀缺约束下,理性的地方政府竞相采取税收优惠策略留驻本辖区的要素以及吸引辖区外要素的流入。落后地区由于经济规模、产业集聚水平以及市场化程度不及发达地区,在面临刚性的财以义出的约束下,地方政府不得不更多的依赖税收优惠途径吸引要素,结果在短期内毁灭了当地未来的税源；而发达地区一方面凭借其在资本市场上的相对垄断势力,可以保持相对较高的税率,另一方面又积极改善公共服务的质量以增强投资的吸引力。因此,地方政府的这种异质性的税收竞争行为将对不同地方政府的财政能力造成影响,可能导致初始财政就相对脆弱的落后地区陷入财政的困境,进而拉大地区之间财政收入的差距。此外,地方政府为获取更大的财政规模以增进集团自身的利益,纷纷向中央政府竞争具有再分配性质的转移支付资源。由于东部发达地区向中央政府施加的政治压力更大,使得转移支付资源的分配更多的向其倾斜,这将进一步扩大地区之间的财力差距。此外,在中国特有的财政分权体制的激励与约束下,承担多重任务的地方政府为加快经济增长可能调整其财政支出的结构,从而形成偏重于短期增长效应显著公共投资,相对忽视基本公共服务供给的扭曲型支出偏好,尤其是对于那些至今尚未建立起有效反映居民合理诉求的呼吁机制且地方政府拥有更强烈的经济增长动机的落后地区来说,可能更加重视财政支出结构中见效快的公共投资支出,忽略与民生息息相关的基本公共服务供给。因此,财政分权体制下地方政府的支出偏好具有空间异质性。总的来说,地方政府的间财政能力差距与支出偏好差异直接影响和决定了区域基本公共服务的供给差距,这就从理论上揭示了该差距的生成机制。第4章和第5章实证检验了财政分权、地方政府异质性的财政竞争行为与区域基本公共服务差距的关系。基于财政分权与地方政府竞争视角构建的理论假说是否具有解释力,有待于作进一步的经验实证,这正是本部分的研究工作。具体来说,第4章选择分税制改革以来省级辖区的财政数据,综合运用收入分配文献发展出的基尼系数分解方法,系统探究我国地区间财力差距的形成机制。研究发现,分税制改革后我国省际间人均总体财力差距依然较大。通过省际间财力差异各收入来源的分解表明,地方政府差异化的税收竞争策略导致了省际间本级财政收入差距的不断拉大,并且本级财政收入是造成省际间人均总体财力差异的主要因素；而省级财力来源的另一部分财政转移支付并未能有效发挥平衡地区之间财力差距的作用。这意味着,由发达地区、落后地区与中央政府利益博弈所产生的现行转移支付政策具有“逆向”调节功能。因此,分权体制下地方政府间异质性的财政竞争行为扩大了地区之间财力的差异。更为重要的是,区域基本公共服务差距不仅取决于地方政府的财政能力水平,还取决于地方政府的支出偏好。第5章运用省级面板数据实证考察了转型中的财政分权与地方政府财政竞争对不同地区地方政府支出偏好影响的方向和程度。研究发现,财政分权对地方政府财政支出中公共投资支出比重存在显著的正面影响,而对公共服务支出比重则是显著的负面影响。并且,这种影响在区域之间并不是同质的,而是表现出明显的空间差异性,特别是在公共服务支出比重方面,经济欠发达地区、中西部地区财政分权对公共服务支出比重的负面影响显著大于经济较发达地区和东部地区。这就意味着,地方政府的支出偏好具有空间异质性特征。总的来说,第4章和第5章的实证研究结论有效检验了第3章提出的理论假说,并为本文治理区域基本公共服务差距问题的政策建议提供了理论指导和经验支持。第6章和第7章在财政分权体制框架下构建了中央政府主导的多元协同的缩小区域基本公共服务差距的政策体系。本文的理论和实证研究结果表明,区域基本公共服务差距是地方政府财政能力和支出偏好共同作用的结果,而转型经济背景下的财政分权体制与地方政府财政竞争行为将深刻影响地方政府的财政能力和支出偏好。这就意味着,如何从根本上重塑地方政府特别是落后地区地方政府的支出偏好,增强对居民公共服务需求的回应性以及平衡地方政府之间的财政能力,将是中央政府未来政策的主要着力点。在此理念指导下,本文提出了契合中国经济政治体制背景的推进政府绩效评价制度、基层民主制度、户籍制度以及转移支付制度创新的可行路径,从而建构出中央政府为主导的多元的政策框架,以此加快地方政府从增长型政府向公共服务型政府的转型进程,增强转移制度财政均等化效应,从而逐步缩小区域基本公共服务差距,从真正意义上实现无论居住在任何地区的居民都能够享有大致相当的基本公共服务。第8章对全文的研究做一个系统性的总结,并对后续的研究做出展望。随着新政治经济学理论体系和分析方法的完善,如何在中国式财政分权的框架下,对“十二五”时期民众更为关注的基础教育资源、医疗卫生资源和社会保障资源的均衡配置问题作出系统的理论与实证研究,从而为政府实现基本公共服务均等化的政策制定提供更多的理论支持和实践参考。这将是需要引起我们高度关注并做出深化研究的富有挑战性的课题。更多还原

【Abstract】 China is a transforming country with vast territory, large population and significant regional differences.Since the gradual market-oriented economic reform in 1978,China’s financial system was changing from the centralization into decentralization. It can be said that fiscal decentralization reform has been an important part of China’s economic transformation. The institutional arrangements made local government have the powerof residual claim and residual control gradually, so as to provide important incentives for economic development. However, with the positive effect of fiscal decentralization reform continuously releasing, the negative effects of local government competition began to become more apparent. One of the most concerned phenomenon is that the supply gap of basic education, health care, social security and other basic public services has not significantly reduced with the economy’s growth, which leads residents of different areas have unequal basic public services, which is bound to endanger the construction of a harmonious society, coordinated and sustainable economic growth and stability. The Seventeenth Congress tells us that the Communist Party and the government eager to achieve the equalization of regional development by sharing basic public services equally. In this context, we must have the dynamic understanding of the disparity of regional basic public services; we must have a reasonable explanation of the formation mechanism of this difference; we must built the effective policy path to equalize basic public service. Therefore, this thesis follows the technical line of "ask questions, form hypotheses, construct the framework, empirical testing, problem solving",trys to reveal the internal mechanism of fiscal decentralization and regional disparities of basic public services in a unified framework, and finds the effective way of governing regional basic public service disparity which fits China’s economic and political background.Chapter 1 is Introduction. This chapter describes the background, theoretical and practical significance.Based on this, it gives a specific theme of this paper, further gives proposed ideas, research approaches and research methods, also innovation and weakpoints.Chapter 2 dynamically evaluate the regional disparities of basic public services using the comprehensive evaluation methods. Reducing regional disparities of basic public services to achieve the equalization of basic public services is a dynamic process, we must establish a more scientific and reasonable evaluation index system to describe this process. So, this chapter built a comprehensive evaluation index system basing on considering the dimensions of basic public service.residents demands and local government expenditure preferences.This chapter empirically evaluate the disparity of regional basic public services and specific projects. The results show that the supply of inter-regional basic public services remains in disproportion, the eastern have more basic public services resources than the central and the western,while the disproportion of basic public services between regions are significant differences, especially of the most concerned public health,social security and basic education.Chapter 3 built a theoretical frame in order to study the formed mechanism of the regional gap,using new theoretical paradigm of political economy, in accordance with the internal logic of "background of economic system-fiscal decentralization-the heterogeneity of the local government competition-the gap of the financial capacity and the differences of expenditure preferences," China’s financial system has gradually transited from the centralized model to the decentralized model with the econimy transforming. We can see that fiscal decentralization reform has been an important part of China’s economic transformation. In addition, China has both the separation of powers in the economic field and maintaining centralized political field.This special decentralization model gives a double incentive structure to local government-financial incentives and political incentives, which together drive the local government to promot economic growth. Local governments compete to adopt a rational strategy of tax incentives to attract the inflow of external factor jurisdiction. This scarcity heterogeneity of local government tax competition will be different affection to the financial ability of local governments, which may makes relatively weak initial fiscal backward region into financial difficulties, thus widening the gap between regions revenue. Furthermore, the local government ask for transfer payments and resources from central government to get greater financial scale. The result of competition between regions will further expand the financial gap. In addition, local government spending preferences have spatial heterogeneity under the fiscal decentralization. Overall, the local government fiscal capacity and expenditure preferences directly affect the regional supply gap of basic public services, which in theory reveal the formation mechanism of the gap.Chapters 4 and 5 examines the relationship between the fiscal decentralization, local government fiscal competition heterogeneity and regional gap of basic public services gap. Specifically, Chapter 4 selects financial data of provincial areas after the reform of tax system, uses the Gini coefficient decomposition method, find out the formation mechanism of the regional fiscal gap. This research found that the overall inter-provincial fiscal disparities are still large. The decomposition of inter-provincial fiscal disparity shows that the local government tax competitive strategy wides the gap of inter-provincial fiscal revenue, and fiscal revenue is the main factor which caused the inter-provincial fiscal disparity.Fiscal transfers regions have not effectively balanced the financial gap. Therefore, the fiscal heterogeneity competition between local governments expanded the regional fiscal disparity. Chapter 5 uses provincial panel data to evidence the direction and extention.which fiscal decentralization and local government competition affect the local government expenditure preferences. We found that local government spending preferences has a spatial heterogeneity.Chapters 6 and 7 builds a policy system of reducing basic public services gap basing on the framework of fiscal decentralization system. The theoretical and empirical results show that the gap between basic public services is caused by local governments’ fiscal capacity and expenditure preference, and the fiscal decentralization and local government competition behavior will profoundly affect the local governments’ capacity and expenditure preferences. This means that, how to fundamentally reshape local governments, and enhance the response to the needs of the residents of public services and balance the financial ability of local governments, will be the main focus of the central government policy. In this concept, this chapter proposed practable ways to reform government performance evaluation system, in order to gradually narrow the regional basic public services’ gap, and let residents living in any region are able to enjoy almost the same basic public services.Chapter 8 makes a systematic summary of the research and makes a prospect of the follow-up. With the new political economy theory and methods improving, how to make a theory and empirical research on the equalization of basic education resources, health resources and social support resources, will be a challenging subject which need us concern and deepen the study.更多还原