我国县级财政可持续发展研究
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摘要
近些年,县级财政困难逐渐发展成为一个全国性问题,主要表现为财政负债高,财政风险高,财政收入偏低,财政空转现象和“空壳”化严重。县级财政作为我国财政体系的最基层的部分,一旦陷入困境必然会引起广泛的经济效应、社会效应和政治效应,特别是在广大的农村地区。因此,建设怎样的县级财政成为理论界和实际工作者都必须关注的课题。
为此,本研究跟踪和研读了相关文献。发现我国大多数相关文献都是将县级财政看作地方财政的一部分,即使有少量以县级财政为研究对象的文献也着眼于如何摆脱现有的财政困境,研究成果显得较为零散,没能对县级财政的未来模式进行系统的回答。本文在重新梳理前人相关理论的基础上,提出了我国的县级财政的建设目标应该是可持续的。考虑到县级财政效应的广泛性,本文的选题具有很强的现实意义和学术意义。
本研究是财政研究中的一个新领域。西方对财政的研究由来已久,即使在我国也经历了一段时间。虽然这些研究或是因为财政体制的差异,或是因为研究目的不同,减弱了对本研究的借鉴意义,但不妨碍其理论成果成为本文的理论基础。具体而言,这些理论主要是指:公共财政理论、财政分权理论以及可持续发展理论。同时,大量有关我国财政、地方财政特别是县乡财政以及相互关系的学术成果对本研究具有很高的参考价值。
为了了解我国县级财政的体制环境。论文首先对国际上主要发达国家的财政体制分别进行了阐述,试图作为分析我国财政体制的参照以及为未来的体制设计提供参考。其次对我国的财政体制进行了深入的分析,特别强调了财政制度中的分税制、转移支付制度。也对近些年我国财政政策走向,未来财政发展的重点进行了描述。基本上明确了县级财政未来建设的体制约束条件。
为了加深对本研究现实意义的认识,本文还对我国县级财政的运行情况进行了概括,认为县级财政建设不尽如人意,任重而道远。此后,对县级财政所带来的效应进行了研究,通过建立面板数据模型,利用重庆县际数据对县级财政的经济效应进行了实证研究,实证结果表明,良性发展的县级财政会对县域经济产生推动作用。此外,县级财政还会产生广泛的社会效应和政治效应,会直接冲击到我国和谐社会的建设。值得强调的是,县级财政的效应不仅仅限于县域范围内,而会在横向上和纵向上向外传播。由此加强了建设可持续发展县级财政的重要性,同时明确了建设可持续发展县级财政的现实基础。
针对目前的县级财政运行状况,本研究罗列了现有的县级财政可持续发展问题,坚持要实现县级财政可持续发展,必须着眼于县域经济、产业结构、社会发展、财政体制等居多因素。在居多因素之外,本研究还针对县级政府可能存在的夸大县级财政困难的冲动,建立了县级政府与上级政府的博弈模型。博弈分析的结果显示这种冲动是存在的,而上级政府的对应策略是降低对下级财政的支持,从而减弱了转移支付对建立可持续发展县级财政的贡献。
体制设计是本研究的核心部分,本文的现实意义和学术意义主要体现在这一部分。本文从政府层级和财政层级、县级政府财权与事权划分、转移支付制度等角度进行了制度设计。制度设计强调应多种手段、多种政策综合运用,各项改革同时进行,多管齐下,才有可能建立起可持续发展的县级财政。并对构建县级财政可持续发展评价系统提出了初步的设想,加强了本研究的政策含义。
建设可持续发展的县级财政是个系统工程,必须有大量的理论成果为工程建设提供智力支持。需要众多的学者从不同视角、方法、工具进行不断的创新,丰富县级财政可持续发展研究内涵。本文虽然试图初步构建起县级财政可持续发展的理论框架,但是限于作者的知识结构,本研究还留下了不少遗憾。在本文结尾,提出了几点建议,希望论文的研究成果能在县级财政可持续发展研究领域中起到抛砖引玉的作用。
In recent years, the county financial difficulty has gradually become a national problem, mainly showed in the big financial debt and risk , low financial revenue, serious issues of financial idle operation and the“skullization”.
As the most basic section of national financial system, if the county finance gets stuck in the difficulties, it must lead to a wide effect in economy, society and politics, especially in the rural area. Therefore, academic circles and the theory must pay attention to this issue that what kind of county finance should be constructed.
For this issue, the paper has read relevant literatures. It is found that most literatures defined county finance as a part of the regional finance, though some that made county finance as the research topic just focused on how to get rid of the difficulties ,of which research results were not systematic and did not make a systematical suggestion for the goal of county financial construction. On the review of the former relevant theories , this paper suggests that the goal should be sustainable. In term of wide effect of county finance, the paper has a great meaning in reality and academics.
This creative research shows a new field in financial research. The western has a long history on financial research, though our nation has such an experience. Because of the difference of financial systems or research intention , it has reduced the contribution of these researches to this paper ,but they are theoretical basis of our research. To be specific, these theories are: public financial theory, the theory of financial divided power ,as well as the sustainable development theory. In the meantime , many academic achievements on nation finance,regional finance, especially county and country finance ,as well as inter-relation have a great reference value.
To get some information on systematic environment of our nation’s county finance, the paper firstly has expounded financial systems of the developed countries, as a parameter to analyze our nation’s financial system and a reference to our future system design. Then giving a deep analyses to our financial system, the paper specially emphasizes the tax distribution system and the shift payment system of finance.
We also makes a description on our nation’s financial policy trend and key issues of future financial investment. It has been mostly clear about the system restraint condition in the future county financial construction.
To be clear about the practical meaning of this research, we firstly generalized functioning situation of our nation’s county finance, and found it out of expectation and we have a long way to go. Then is the research to the effect of county finance. Through the establishment of data model board and research of promoting effect of Chongqing counties’data to county economy, it shows that the benign developed county finance has an impetus function to the county territory economy. Additional, county finance has a wide social effect and political effect, which also directly affected our harmonious society construction. What’s wroth emphasized, the county financial effect is not only restricted in county territory, but also spread longitudinally and crosswisely. This has strengthened the importance to construct sustainable county finance and clearly defines its practical basis
According to present operation of county finance, the paper showed the sustainable development problems of present county finance. To realize the sustainable development of county finance, we must focus on many factors, such as:county territory economy, industry construction, social development and financial system. Except these factors, the paper established a gambling model between county finance and its higher authority to cope with the impulse of exaggerating the county financial difficulty of county government. According to the analyses of the gambling model, result showed that the impulse existed, and the higher authority’s treatment is to reduce the financial support to county government, which weakened the contribution of the shift payment to establish sustainable development county l finance.
System design is the core section of the research, which shows the practical meaning and academic meaning of our paper. We conducted the system design from government level and the financial level, county government property rights and the governance divided, shift payment system and so on. The system design needs to carry on different mediums together with polices, many reforms in the meantime, only then has the possibility to establish a sustainable county finance. The preliminary tentative plan has also been raised for constructing the sustainable appraisal system of county finance, which strengthened the political meaning of the paper.
It is a system engineering to construct a sustainable county finance, we need many theoretical achievements provided for engineering construction as a mental support. More scholars are expected to create more in different angles, methods, instruments to enrich sustainable development researches of county finance. Here we intended initially to construct theoretical frame of sustainable county finance. But because of the limitation of the writer’s knowledge, there are some insufficiencies left in this paper. In the end, the paper gave some suggestions and hopes that its results can encourage more valuable ideas on the sustainable development research of county finance.
为此,本研究跟踪和研读了相关文献。发现我国大多数相关文献都是将县级财政看作地方财政的一部分,即使有少量以县级财政为研究对象的文献也着眼于如何摆脱现有的财政困境,研究成果显得较为零散,没能对县级财政的未来模式进行系统的回答。本文在重新梳理前人相关理论的基础上,提出了我国的县级财政的建设目标应该是可持续的。考虑到县级财政效应的广泛性,本文的选题具有很强的现实意义和学术意义。
本研究是财政研究中的一个新领域。西方对财政的研究由来已久,即使在我国也经历了一段时间。虽然这些研究或是因为财政体制的差异,或是因为研究目的不同,减弱了对本研究的借鉴意义,但不妨碍其理论成果成为本文的理论基础。具体而言,这些理论主要是指:公共财政理论、财政分权理论以及可持续发展理论。同时,大量有关我国财政、地方财政特别是县乡财政以及相互关系的学术成果对本研究具有很高的参考价值。
为了了解我国县级财政的体制环境。论文首先对国际上主要发达国家的财政体制分别进行了阐述,试图作为分析我国财政体制的参照以及为未来的体制设计提供参考。其次对我国的财政体制进行了深入的分析,特别强调了财政制度中的分税制、转移支付制度。也对近些年我国财政政策走向,未来财政发展的重点进行了描述。基本上明确了县级财政未来建设的体制约束条件。
为了加深对本研究现实意义的认识,本文还对我国县级财政的运行情况进行了概括,认为县级财政建设不尽如人意,任重而道远。此后,对县级财政所带来的效应进行了研究,通过建立面板数据模型,利用重庆县际数据对县级财政的经济效应进行了实证研究,实证结果表明,良性发展的县级财政会对县域经济产生推动作用。此外,县级财政还会产生广泛的社会效应和政治效应,会直接冲击到我国和谐社会的建设。值得强调的是,县级财政的效应不仅仅限于县域范围内,而会在横向上和纵向上向外传播。由此加强了建设可持续发展县级财政的重要性,同时明确了建设可持续发展县级财政的现实基础。
针对目前的县级财政运行状况,本研究罗列了现有的县级财政可持续发展问题,坚持要实现县级财政可持续发展,必须着眼于县域经济、产业结构、社会发展、财政体制等居多因素。在居多因素之外,本研究还针对县级政府可能存在的夸大县级财政困难的冲动,建立了县级政府与上级政府的博弈模型。博弈分析的结果显示这种冲动是存在的,而上级政府的对应策略是降低对下级财政的支持,从而减弱了转移支付对建立可持续发展县级财政的贡献。
体制设计是本研究的核心部分,本文的现实意义和学术意义主要体现在这一部分。本文从政府层级和财政层级、县级政府财权与事权划分、转移支付制度等角度进行了制度设计。制度设计强调应多种手段、多种政策综合运用,各项改革同时进行,多管齐下,才有可能建立起可持续发展的县级财政。并对构建县级财政可持续发展评价系统提出了初步的设想,加强了本研究的政策含义。
建设可持续发展的县级财政是个系统工程,必须有大量的理论成果为工程建设提供智力支持。需要众多的学者从不同视角、方法、工具进行不断的创新,丰富县级财政可持续发展研究内涵。本文虽然试图初步构建起县级财政可持续发展的理论框架,但是限于作者的知识结构,本研究还留下了不少遗憾。在本文结尾,提出了几点建议,希望论文的研究成果能在县级财政可持续发展研究领域中起到抛砖引玉的作用。
In recent years, the county financial difficulty has gradually become a national problem, mainly showed in the big financial debt and risk , low financial revenue, serious issues of financial idle operation and the“skullization”.
As the most basic section of national financial system, if the county finance gets stuck in the difficulties, it must lead to a wide effect in economy, society and politics, especially in the rural area. Therefore, academic circles and the theory must pay attention to this issue that what kind of county finance should be constructed.
For this issue, the paper has read relevant literatures. It is found that most literatures defined county finance as a part of the regional finance, though some that made county finance as the research topic just focused on how to get rid of the difficulties ,of which research results were not systematic and did not make a systematical suggestion for the goal of county financial construction. On the review of the former relevant theories , this paper suggests that the goal should be sustainable. In term of wide effect of county finance, the paper has a great meaning in reality and academics.
This creative research shows a new field in financial research. The western has a long history on financial research, though our nation has such an experience. Because of the difference of financial systems or research intention , it has reduced the contribution of these researches to this paper ,but they are theoretical basis of our research. To be specific, these theories are: public financial theory, the theory of financial divided power ,as well as the sustainable development theory. In the meantime , many academic achievements on nation finance,regional finance, especially county and country finance ,as well as inter-relation have a great reference value.
To get some information on systematic environment of our nation’s county finance, the paper firstly has expounded financial systems of the developed countries, as a parameter to analyze our nation’s financial system and a reference to our future system design. Then giving a deep analyses to our financial system, the paper specially emphasizes the tax distribution system and the shift payment system of finance.
We also makes a description on our nation’s financial policy trend and key issues of future financial investment. It has been mostly clear about the system restraint condition in the future county financial construction.
To be clear about the practical meaning of this research, we firstly generalized functioning situation of our nation’s county finance, and found it out of expectation and we have a long way to go. Then is the research to the effect of county finance. Through the establishment of data model board and research of promoting effect of Chongqing counties’data to county economy, it shows that the benign developed county finance has an impetus function to the county territory economy. Additional, county finance has a wide social effect and political effect, which also directly affected our harmonious society construction. What’s wroth emphasized, the county financial effect is not only restricted in county territory, but also spread longitudinally and crosswisely. This has strengthened the importance to construct sustainable county finance and clearly defines its practical basis
According to present operation of county finance, the paper showed the sustainable development problems of present county finance. To realize the sustainable development of county finance, we must focus on many factors, such as:county territory economy, industry construction, social development and financial system. Except these factors, the paper established a gambling model between county finance and its higher authority to cope with the impulse of exaggerating the county financial difficulty of county government. According to the analyses of the gambling model, result showed that the impulse existed, and the higher authority’s treatment is to reduce the financial support to county government, which weakened the contribution of the shift payment to establish sustainable development county l finance.
System design is the core section of the research, which shows the practical meaning and academic meaning of our paper. We conducted the system design from government level and the financial level, county government property rights and the governance divided, shift payment system and so on. The system design needs to carry on different mediums together with polices, many reforms in the meantime, only then has the possibility to establish a sustainable county finance. The preliminary tentative plan has also been raised for constructing the sustainable appraisal system of county finance, which strengthened the political meaning of the paper.
It is a system engineering to construct a sustainable county finance, we need many theoretical achievements provided for engineering construction as a mental support. More scholars are expected to create more in different angles, methods, instruments to enrich sustainable development researches of county finance. Here we intended initially to construct theoretical frame of sustainable county finance. But because of the limitation of the writer’s knowledge, there are some insufficiencies left in this paper. In the end, the paper gave some suggestions and hopes that its results can encourage more valuable ideas on the sustainable development research of county finance.
引文
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