【作者】 邓燕；

【导师】 刘尚希；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2014， 博士

【摘要】 公路养护是具有强烈公益性和浓厚社会性的一项事业,因此国家财政对其负有不可推卸的责任。这种财政责任集中体现在对于公路养护的导向功能、协调功能、控制功能和稳定功能。当前,我们国家正处于改革开放的攻坚阶段和经济社会发展的关键时期,既面临难以预见的风险和冲击,也面临着难得的历史机遇。自2012年以来受欧债危机的影响,中国经济增长出现明显滑坡的趋势,地方政府由于负债余额逐年增加,资金紧张的迹象频频出现,这些不利因素直接导致各级政府对公路养护的资金投入有所放缓。截止2012年底,我国公路总量达到423.75万公里,其中高速公路9.62万公里,占比2.27%；等级公路360.96万公里,占比85.2%,公路养护资金投入约2000亿元。自2009年起,中央政府为拉动经济发展,投资4万亿元以扩大内需。随着投资项目的完工,预计在“十二五”期间,我国将有2-3万公里的高速公路陆续投入运营,国(省)道及农村公路网的建设将提高一个台阶。随着大量公路的建设和投入使用,随着公路磨损的增加,我国公路事业的工作重点也将进入公路生命周期的新阶段,也将由公路建设转向公路养护。从经验来看,公路的养护需要长期、持续、大量的政府资金支持,可是从我国现有的公路养护资金来源渠道中发现,由于政府还贷二级公路取消收费、养路费取缔、节假日收费公路对部分车辆免收过路费、收费公路经营期满后停止收费等一系列调整,使得公路养护资金的缺口逐年加大。另外,根据我国公路建设养护所规定的时间周期分析,在“十二五”期间,我国将迎来阶段性的公路养护波峰。公路养护将面临集中大修和改造的压力,养护任务极为艰巨。可是,由于有些地方政府对公路养护不重视,重建轻养、以建代养的问题依然大量存在,导致公路养护资金投入不足与养护任务繁重之间的矛盾日益突出。由此可见,在当前对我国公路养护的模式进行研究,就显得尤为必要且十分重要。如何在公路养护资金来源渠道与管理方式发生变化的背景下,加强养护资金的管理,拓宽筹资渠道,以减轻养护资金不足所带来的负面影响,尽最大可能保障公路养护工作顺利实施,成为当下我国公路养护工作急需解决的难点问题。本文在借鉴前人研究公路养护管理财政体制、投融资体制改革以及运营模式的理论与方法的基础上,来研究我国公路养护的政府财政责任。文章从历史沿革、养护现状来分析财政对我国公路养护的贡献度之后,通过剖析我国公路养护中存在的财政责任问题,借鉴国外的成功做法和管理理念,结合我国实际情况,对我国公路养护的财政责任进行重构,并提出相关建议。依照这个研究思路,本论文将包括以下几个部分：笔者阐述了选题的研究背景和目的,评述了国内外著名专家学者在公路养护的政府财政责任方面的研究进展,并明确了本文的研究重点。同时,还对本文的研究思路、相应的研究方法及创新不足之处进行了阐述。叙述公路养护的政府责任理论。先从政府与市场的关系理论、公共产品基本理论、公共收入理论以及公路网络功能理论四个方面来阐述政府责任理论。之后,基于财政支出理论、财政支出责任理论和融资理论来分析财政责任的理论基础。最后,从财政责任在公路养护中的定位,以财政直接筹资模式的公共性、市场直接筹资模式的社会性以及混合融资模式的区域性三个维度阐述财政责任在公路养护中的定位。叙述政府财政对于我国公路养护体制的贡献度。先从历史沿革的角度阐述我国公路养护体制的贡献度；之后,从养护现状的角度分析财政对我国公路养护的贡献度。最后,从养护管理财政体制方面、养护财政资金保障方面、养护财政运行机制方面以及其他财政责任方面阐述我国公路养护中存在的财政责任问题(筹资模式也包含在其中一并论述)。对国外公路养护体制中财政责任进行分析,并阐述其中的启示意义。先对国外公路养护体制(包括筹资模式,下同)进行研究,主要分析了美国、日本和欧盟的公路养护体制,之后对各种模式的利弊进行分析,并阐述了国外公路养护财政责任的启示。我国公路养护改革中财政责任的分析与构想。先对我国公路养护财政责任面临的形势进行分析。之后从政府间事权的划分、公路养护的市场化改革、公路养护项目管理模式以及公路养护财务投融资模式四个方面阐述我国公路养护财政责任改革的思路。并对我国公路养护体制中财政责任改革的原则进行分析。通过前面的叙述,最后得出结论：公路养护的财政责任总目标。主要阐述通过履行财政责任来分析构建新型公路养护体制,并给出了相应的建议。从我国公路养护体制财政责任改革的方向分析、构建我国公路养护财政责任的风险控制体系、构建我国公路养护财政责任的绩效评价体系来进行阐述。最后,本文提出了我国公路养护体制改革的财政责任的履行和保障对策。从构建公路养护管理层级、重塑管理架构、完善资金保障体系和创新管理模式等方面给出了相应的建议。并且,为了保障我国公路养护工作的实施效果和不断改进完善,本文设计了公路养护体制的风险控制体系和绩效评价体系。更多还原

【Abstract】 At present, our country is at a critical period of economic and social development as well as the crucial stage of reform and opening up and is faced with a rare historical opportunity and challenges. Having been influenced by the European debt crisis since2012, China’s economic growth witnessed a decline. Owing to the increase of local government debt balance year by year, unfavorable cash-strapped signs are seen frequently, which led directly to the governments at all levels slowing down their investment in road maintenance. By the end of2012, Chinese road total has reached4.2375million kilometers, in which the96200kilometers highway, accounted for2.27%and3.6096million kilometers level road, accounted for85.2%. The road maintenance investment was about200billion yuan. Since2009, the central government has invested4trillion yuan to expand domestic demand for the economic development. As the investment projects completed, it is expected that China will have2-30000-km expressway put into operation in succession during the "twelfth five-year" period, and the construction of the rural and national road network will be greatly improved.Accompanied by a large number of highway construction, the focus of the highway construction in our country have been the shifted to highway maintenance. Highway maintenance needs long-term, sustaining, and abundant support. However, the highway maintenance funds gap increased year by year for a number of factors. In addition, according to the time analysis of the highway construction maintenance in China, in the "twelfth five-year" period, China would usher in a new stage of the highway maintenance peaks. Highway maintenance will be under great pressure, and the maintenance task is extremely difficult. But because some local governments pay more attention to construction rather than maintenance, which leads to a conflict between inadequate highway maintenance investment and the heavy task of maintenance, the current study of the highway maintenance mode in China is particularly necessary and important. The main thing at present is to find out how to strengthen the management of maintenance funds, broaden the financing channels, to alleviate the negative effects brought up by insufficient funds, and ensure the smooth implementation of highway maintenance workBy referring to the previous research on highway maintenance financing system reform, the thesis tries to study the highway maintenance mode in China. This thesis will include the following several parts:1. The background of the selected topic as well as the significance of the research. The thesis reviews the research progress at home and abroad, and clears the research emphasis. This research also points out the corresponding research methods and innovation deficiency.2. The highway maintenance financing mode in China.The thesis first analyzes the public goods theory and the theory of fiscal expenditure, then define the highway maintenance and financing channels.3. The contribution made to the highway maintenance system in China.The thesis analyzes each stage of highway construction and maintenance, the problem of highway maintenance mode in our country, and study the root cause and effect.4. The study of foreign highway maintenance mode.The thesis mainly analyzes the highway maintenance mode in the United States, Japan and the European Union, figures out the pros and cons of various models, and then suggests enlightenment to Chinese highway maintenance funds financing pattern adjustment.5. The overall condition of Chinese highway maintenance pattern adjustment design, including the principle of adjustment, the thinking of policy adjustment, and the adjustment of the highway maintenance mechanism in China and the analysis of responsibility.6. The concrete measures of reform regarding highway maintenance.更多还原