平原农区新农村建设中地方财政体制研究
|
摘要
在新农村建设中如何消除公共品城乡二元供给结构、保障新农村建设顺利进行,各级政府财政支持任重而道远。当前,与探讨中央财政如何支持新农村建设的热烈程度相比,学术界和实务界对地方财政如何支持新农村建设关注较少。因此,本文在充分研读新农村建设相关文件和熟悉地方财政当前运行情况基础上,按照理论与实践、定性与定量分析相结合的方法,研究当前地方财政支持新农村建设的体制运行情况,以期对地方财政支持新农村建设起到应有的作用。
本文以河南温县为例,重点开展平原农区地方财政支持新农村建设的体制改革研究。平原农区,指以农业为主的平原地区,温县最具代表性。本文从国外最具代表性的财政联邦主义入手,结合国内相关理论的研究和温县实际情况,对平原农区财政支农政策理论和运行机制进行了相关探讨。
一是明确界定了地方财政支持新农村建设的具体范围。引入财政联邦主义中央—地方公共品划分理论,为地方财政支持新农村建设提供了充分的理论依据,根据受益范围将新农村建设涉及公共产品提供分为全国性公共产品、地方性公共产品和混合性公共产品,指出地方财政支持新农村建设应把范围重点放在地方性公共产品及混合公共产品上,结合新农村建设内涵,明确界定地方财政支持新农村建设的具体范围应包括农村基础设施、农田水利基本建设、农村公共服务、农村文化教育、农村医疗卫生、农村社会保障、农村生态环境建设、农村扶贫开发、农村基层机构运转等九类。
二是采用非结构性决策模糊集分析方法确立了地方财政支农资金支出结构。把有限的财政支农资金分配给多个财政支农项目是一个多指标决策问题,在结构优化过程中,需要综合考虑多种目标,而且各个支农项目的相对重要性均是定性判断,难以指导实践工作。非结构性决策模糊集分析单元系统理论在对系统进行分解和综合的基础上,充分运用人的经验与知识,对大量复杂的定性因素,反复就关于模糊概念一“重要性”进行二元相对比较与量化,有效解决了新农村建设中定性指标定量化问题,建立了地方财政支农资金的科学分配机制。
三是建立了地方财政支持新农村建设的绩效评价体系。依据第四章确立的地方财政支持新农村建设的具体范围,建立了以综合发展指数为核心的地方财政支持新农村建设绩效评价体系,全面考察了经济发展水平、生态环境水平、社会发展程度和民主发展程度四个方面,定量考核了新农村建设的实际效果,并以温县实际检验了指标体系的合理性,很好地充实了地方财政支持新农村建设在这方面的薄弱研究。
It is very important how to develop countries in China because the major of Chinese lives in rural areas. So in order to develop smoothly neo-country , it is a key measure how to take full advantage of local finance . At present, by contrast to most researches on finance of the Central Government, it is insufficient for the local finance when local fiscal expenditure system of supporting neo-country is mentioned.
Based on theory and practice of neo-country in the Central Government, the paper discusses local fiscal expenditure system of supporting neo-country by ways of qualitative and quantitative analysis . In order to take full advantage of theoretic analysis, the paper takes Wenxian County in Henan Province as an example because it is a typical region in rural areas of Chinese Plain, and the agriculture and economics in Wen County develops more rapidly than others in Henan Province.
There are several aspects_to be analyzed in the paper as follows:
Firstly, the paper defines clearly the scope supported by the local finance in Chinese neo-country construction. Sufficient theoretical basis is built for the neo-country construction supported by local finance by introducing fiscal federalism central-local public goods division theory into the paper. According to the range of benefit, this paper divides the public goods into national public goods, local public goods and mixed public goods, and also points out that the government should put more emphasis on local public goods and mixed public goods in the process of .constructing the neo-country in China. Considering the connotation of the neo-country construction, the paper defines the concrete scope for the local fiscal expenditure system of supporting neo-country should include rural infrastructure, cropland construction, public service, cultural education, medical service, social security, ecological environment construction, poverty alleviation, primary organization operation.
Secondly, the paper structures the local fiscal expenditure system of supporting agriculture by adopting the analysis method of non-structural decision-making fuzzy set. It is a multiple attribute decision making problem to allocate the limited fiscal expenditure to fund multiple agricultural projects. Comprehensive consideration of various goal, in this case, should be taken in the process structural optimization and the relative importance of each supported agricultural project are judged qualitatively and are not enough to guide the practical work. By using the unit system theory for non-structural decision-making with fuzzy set analysis the quantification of qualitative indexes is effectively realized and the scientific local fiscal funded system to support agriculture is established.
Finally, according to the scope established in Chapter four, the paper establishes the performance evaluation system for the local fiscal supporting neo-country construction, which takes the complex development index as core, gives an overall investigation on the economic development level, ecological environment level, social development and the extent of the democracy development, takes a quantitative evaluation of the actual effect of the neo-country. Besides, this paper tests the rationality of the index system in the actual background of Wen county, and thus makes slender constructions for the research on Chinese neo-country construction funded by the local fiscal expenditure.
本文以河南温县为例,重点开展平原农区地方财政支持新农村建设的体制改革研究。平原农区,指以农业为主的平原地区,温县最具代表性。本文从国外最具代表性的财政联邦主义入手,结合国内相关理论的研究和温县实际情况,对平原农区财政支农政策理论和运行机制进行了相关探讨。
一是明确界定了地方财政支持新农村建设的具体范围。引入财政联邦主义中央—地方公共品划分理论,为地方财政支持新农村建设提供了充分的理论依据,根据受益范围将新农村建设涉及公共产品提供分为全国性公共产品、地方性公共产品和混合性公共产品,指出地方财政支持新农村建设应把范围重点放在地方性公共产品及混合公共产品上,结合新农村建设内涵,明确界定地方财政支持新农村建设的具体范围应包括农村基础设施、农田水利基本建设、农村公共服务、农村文化教育、农村医疗卫生、农村社会保障、农村生态环境建设、农村扶贫开发、农村基层机构运转等九类。
二是采用非结构性决策模糊集分析方法确立了地方财政支农资金支出结构。把有限的财政支农资金分配给多个财政支农项目是一个多指标决策问题,在结构优化过程中,需要综合考虑多种目标,而且各个支农项目的相对重要性均是定性判断,难以指导实践工作。非结构性决策模糊集分析单元系统理论在对系统进行分解和综合的基础上,充分运用人的经验与知识,对大量复杂的定性因素,反复就关于模糊概念一“重要性”进行二元相对比较与量化,有效解决了新农村建设中定性指标定量化问题,建立了地方财政支农资金的科学分配机制。
三是建立了地方财政支持新农村建设的绩效评价体系。依据第四章确立的地方财政支持新农村建设的具体范围,建立了以综合发展指数为核心的地方财政支持新农村建设绩效评价体系,全面考察了经济发展水平、生态环境水平、社会发展程度和民主发展程度四个方面,定量考核了新农村建设的实际效果,并以温县实际检验了指标体系的合理性,很好地充实了地方财政支持新农村建设在这方面的薄弱研究。
It is very important how to develop countries in China because the major of Chinese lives in rural areas. So in order to develop smoothly neo-country , it is a key measure how to take full advantage of local finance . At present, by contrast to most researches on finance of the Central Government, it is insufficient for the local finance when local fiscal expenditure system of supporting neo-country is mentioned.
Based on theory and practice of neo-country in the Central Government, the paper discusses local fiscal expenditure system of supporting neo-country by ways of qualitative and quantitative analysis . In order to take full advantage of theoretic analysis, the paper takes Wenxian County in Henan Province as an example because it is a typical region in rural areas of Chinese Plain, and the agriculture and economics in Wen County develops more rapidly than others in Henan Province.
There are several aspects_to be analyzed in the paper as follows:
Firstly, the paper defines clearly the scope supported by the local finance in Chinese neo-country construction. Sufficient theoretical basis is built for the neo-country construction supported by local finance by introducing fiscal federalism central-local public goods division theory into the paper. According to the range of benefit, this paper divides the public goods into national public goods, local public goods and mixed public goods, and also points out that the government should put more emphasis on local public goods and mixed public goods in the process of .constructing the neo-country in China. Considering the connotation of the neo-country construction, the paper defines the concrete scope for the local fiscal expenditure system of supporting neo-country should include rural infrastructure, cropland construction, public service, cultural education, medical service, social security, ecological environment construction, poverty alleviation, primary organization operation.
Secondly, the paper structures the local fiscal expenditure system of supporting agriculture by adopting the analysis method of non-structural decision-making fuzzy set. It is a multiple attribute decision making problem to allocate the limited fiscal expenditure to fund multiple agricultural projects. Comprehensive consideration of various goal, in this case, should be taken in the process structural optimization and the relative importance of each supported agricultural project are judged qualitatively and are not enough to guide the practical work. By using the unit system theory for non-structural decision-making with fuzzy set analysis the quantification of qualitative indexes is effectively realized and the scientific local fiscal funded system to support agriculture is established.
Finally, according to the scope established in Chapter four, the paper establishes the performance evaluation system for the local fiscal supporting neo-country construction, which takes the complex development index as core, gives an overall investigation on the economic development level, ecological environment level, social development and the extent of the democracy development, takes a quantitative evaluation of the actual effect of the neo-country. Besides, this paper tests the rationality of the index system in the actual background of Wen county, and thus makes slender constructions for the research on Chinese neo-country construction funded by the local fiscal expenditure.
引文
[1] Bahl,R.W.& Linn,J.F., Urban Public Finance in De-veloping Countries[M]. England:Oxford University Press, 1992.
[2] Barro & Gordon, Rules, Discretion and Reputation in a Model of Monetary Policy, National Bureau of Economic research, 1983
[3] Bird, R.M. and Smart, M. "Intergovernmental fiscal transfers: international lessons for developing countries". World Development, 2002, 30(6), 899-912
[4] Bird, R.M., Ebel,R.D., Wallich,C., Decentralization of the Socialist State: Intergovernmental Finance in Transition Economies, World Bank Discussion Paper No. 271.1995
[5] Bird,Richard M and Vaillancout,Francois, "Fiscal Decentralization in developing countries: an overview", in Richard M . Bird,Francois Vaillancout eds , Fiscal Decentralization in Developing Countries . Cambridge: Cambridge University Press, 1998,1-48
[6] Blanchard,O.and Shleifer,A., Federalism with and without political centralization, China Versus Russia, October 15,2000
[7] Break, G.F. "Intergovernmental Fiscal Relations in the United States", Washington: Brookings Inst., 1980
[8] Buchanan J.M.. "An Economic Theory of Clubs", Economica , 1965,23 ,pp ,1 - 141
[9] Buchanan ,J.M.."A test for allocative efficiency in the local public sector". Journal of Public Economics. 1980,19, 311-331
[10] Chernick, Howard,"A Model of the Distributional Incidence of State and Local Taxes", Public Finance Quartly,1992,10, 572—585
[11] Coase, R.H., "The Problem of Social Costs ", Journal of law and Economicx, 1960.3,20
[12] Cole , M. and G. Boyne, "So You Think You Know What Local Government Is?", Local Government Studies, 1995,21, 191-202
[13] Comes, R. & T. Sandier, "The Theory of Externalities , Public Goods and Club Goods", Cambridge University Press, 1986
[14] Dahlby , B., "Fiscal Externalities and Design of Intergovernmental Grants ", International Tax and Public Finance, 1996, 3,397-412
[15] Daphne A. Kenyon, "Tax Policy in An Intergovernmental Settings: Is it Time for the US to Change?", 1998
[16] Davoodi, H.. and Zou, H.., "Fiscal Decentralization and Economic Growth: A Cross-Country Study", Journal of Urban Economics, 1998,43,244-257
[17] Devarajan, D. etal, "The Composition of Public Expenditure and Economic Growth", Journal of Monetary Economics, 1996, 37: 313-344
[18] Epple, D. and A. Zelenitz, "The Roles of Jurisdictional Competition and of Collective Choice Institutions in the Market for Local Public Goods", American Economic Review, 1981,71, 87-92
[19] Ferris,James M ,Donald R. Winkler, "Agency Theory and Intergovernmental Relationships" in Remv Prud homme eds. Public Finance with Several Levels of Government . The Hague / Koenigstein: Foundation Journal of Public Finance, 1991
[20] Fischel,W.A., Property Taxation and the Tiebout Model: Evidence for the Benefit View from Zoning and Voting, Journal of Economic Literature,1992,30,171-177
[21] Fisman,R.,Reberta Gatti, "Decentralization and Corruption. evidence across countries",Joumal of Public Economics 2002,83, 325—345.
[22] Frey,B., and Eichenberger,R., "To harmonize or to compete? That's not the question" Journal of Public Economics, 1996, Vol 60, 335—349
[23] Gamkhar, S. and Oates, W., Asymmetries in the Response to Increases and Decreases in Intergovernmental Grants, National Tax Journal, 1996,12
[24] Hyman, D. N., "Public Finance", The Dryden Press, 1983
[25] Inman,Robert & Rubinfeld, Danie L. , "Making Sense of the Antitrust State—Action Doctrine:Balancing Political Participation and Economic Eficiency in Regulatory Federalism ",Texas Law Review, 1997, Vol 75,1203—1299
[26] Inman,Robert P ,Danie L. Rubinfeld, "Designing Tax Policy in Federalist Economies: An Overview", Journal of Public Economics, 1996,Vol 60 (3),307—314
[27] Johnson, W.R., "Decentralized Income Redistribution Reconsidered", Economic Inquiry, 1991,29,69-78
[28] Johnson, W.R., "Income Redistribution in a Federal System ", American Economic Review, 1988,78,570-573
[29] Jones, C., "Introduction to Economic Growth", New York: W. W. Norton & Company. Inc., 1998
[30] Kai-yuen Tsui, "Local Tax System , Intergovernmental Transfers and China's Local Fiscal Disparities", Journal of Comparative Economics, 2005, 33,173-196
[31] Kalaitzidakis, P. etal., "Measures of Human Capital and Nonlinearities in Economic Growth",Journal of Economic Growth, 2001, 6,229-254
[32] King, D., "Local Government Economics in Theory and Practice", London: Rontledge, 1992
[33] King, D., "Fiscal Tiers-the Economics of Multi-Level Government", George Allen & UnwinLtd,1984
[34] Kirchgassner,G and Pommerehne,W. , "Tax harmonization and tax competition in the European Union:lessons from Switzerland", Journal of Pubic Economics,1996:351—371
[35] Luizr.de mello jr. "Fiscal decentralization and intergovernmental fiscal relation: a cross country analysis". Economic Development. 2000,28(2)
[36] McKinnon,Ronald ,"Market—preserving Fiscal Federalism in the American Monetary Union",in Mario Blejer and Teresa Ter— Minassian eds , Macroeconomic Dimensions of Public Finance: Essays in Honor of Vito Tanzi, London: Routledge, 1997,73—93
[37] McLure, Charles E. , "Vertical Fiscal Imbalance and the Assignment of Taxing Powers in Australia" ,Stanford:Hoover Institution, 1993
[38] Mieszkowski,P.& Zodrow,G., Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents, and Property Taxes, Journal of Economic Literature, 1989,27,1098-1146
[39] Montinola, G., Qian, Y. and Weingast, B.R. "Federalism, Chinese Style: The Political Basis for Economic Success in China". World Politics. 1995,48(1)
[40] North, D.C. "Institutions, Institutional Change , and Economic Performance", Cambridge : Cambridge University Press, 1990
[41] Oates ,W. E. "An eassay on fiscal federalism", Journal of Economic Literature,1999,(19):1120—1149.
[42] Oates, W .E. , "The Economics of fiscal federalism and local finance"[M]. Chellenham, UK,and Northampton,MA, USA:Edward Elgar Publishing Limited, 1988
[43] Oates, W. E., "Fiscal Decentralization and Economic Development", National Tax Journal 1993.46.237-243
[44] Oates, W., "Toward a Second—Generation Theory of Fiscal Federalism", International Tax and Public Finance,2005,12(4),349-373
[45] Oates, W.E. & Schwab, R.M. " The Allocative and Distributive Implications of Local Fiscal Competition," in Kenyon, D.A.& J. Kincaid , eds., Competition anong States and Local Governments: Efficiency and Equtiy in American Federalism, Washington, D.C: The Urban Institute Press, 1991
[46] Oates, Wallace E., "The Economies of Fiscal Federalism and Local Finance"[M]. Northampton, MA: Edward. Elgar,c1998.
[47] Oates,W. E. "Fiscal federalism"[M]. New York:Harcourt Brace Jovanovich, 1972
[48] Olson,M, "The 'Principle of Fiscal Equivalence': The Division of Responsibilities among Different Levels of Government ", American Economics Review, 1969,59, 479-487
[49] Pauly, M., "Optimality , Public Goods ,and Local Government: A General Theoretical Analysis", Journal of Political Economy, 1970,78,572-585
[50] Qian, Y. and Weingast, B.R. "Federalism as a Commitment to Preserving Market Incentives". Journal of Economic Perspective. 1997, 11(4)
[51] Qian,Yingyi & Roland,G.,Federalism and the Soft Budget Constraint, The American Review, 1998,vol. 88,No. 5, P1143 — 1162
[52] Qian,Yingyi and Barry R Weingast,"Federalism as a Commitment to Preserving Market Incentives",Journal of Economic Perspectives, 1997,Vol 11. No 4,83—92.
[53] Rubinfeld, The economics of the local public sector, In: Handbook of Public Economics, 1987
[54] Salway and Ahmad , The Role of Metaphors in Financial Texts, Journal of Public Economics 1997,83,325—345
[55] Samuelson P. A., "Diagrammatic Exposition of a Theory of Public Expenditure", The Review of Economics and Statistics, 1955,37,350-356
[56] Samuelson, "The Pure Theory of Public Expenditure", Review of economics and statistics, 1954,387
[57] Sanguinetti,P. & Tommasi,M., Intergovernmental transfers and fiscal behavior insurance versus aggregate discipline, Journal of International Economics 62,2001, 149-170
[58] Sanguinetti,P. & Tommasi,M.. "Intergovernmental transfers and fiscal behavior insurance versus aggregate discipline". Journal of International Economics. 2004, 62(1), 149-170
[59] Shah, A., "The Reform of Intergovernmental Fiscal Relations in Developing and Emerging Market Economics", Policy Research Series Paper 23, Washington, D.C.: World Bank, 1994
[60] Stegarescu,D., "Public Sector Decentralization:Measurement Concepts and Recent International Trends," Fiscal Studies:London: 2005,9,Vol. ,26
[61] Stigler, George. "Tenable Range of Functions of Local Government. In Federal Expenditure Police for Economic Growth and stability" (Washington D.C.: Joint Economic Committee. Subcommitee on Fiscal Plicy, 1957,213-219
[62] Tanzi, v., "Fiscal Policy and Long-Run Growth", IMF Working Papers, 1996
[63] Ter-Minassian.T, "Fiscal federalism in theory and practice". IMF, 1997
[64] Tiebout. Charles M . "A pure theory of local expenditure",Journal Of Political Economy,1956,(64):416-424
[65] Wallich, C., "Russia and the Challenge ofFiscal Federalism", Washington, D.C.: World Bank. 1994
[66]Wildasin,D.E.,"The Institutions of Federalism:Toward an Analytical Framework",National Tax Journal 1991,57,247-272
[67]Zhuravskaya,EV.,"Incentives to Provide Local Public Goods:Fiscal Federalism Russian Style",Journal of Public Economics,2000(76):338-340.
[68][美]理查德.A.马斯格雷夫.比较财政分析.上海:上海三联书店出版社,1996
[69][英]安东尼.B.阿特金森,[美]约瑟夫.E.斯蒂格利茨.公共经济学.上海:上海三联书店出版社,1992
[70]G.J.斯蒂格勒.产业组织和政府管制.上海人民出版社,上海三联书店,1996
[71]安徽省人大财经委课题组.建立健康稳定的县级财政.经济研究参考,2006.62
[72]财政部科研所财税改革调研小组.进一步转变财政职能的基本设想.财政研究,1993.10
[73]财政部农业司.公共财政覆盖农村问题研究.公共财政覆盖农村问题研究报告,农业经济问题,2004.7
[74]陈小平.我国财政支出合理范围的理论界定.东南学术,2001.3:62-70
[75]邓子基.公共财政与建设社会主义新农村.福建论坛,人文社会科学版,2006.7
[76]冯兴元,任卫峰.新农村建设时期的财税问题和对策思路.税务研究,2006.7
[77]郭春丽.公共财政保障新农村建设的若干问题研究.宏观经济管理,2006.4
[78]郭代模.深化财税改革的思考.财政研究,1994.4
[79]郭代模,杨舜娥,李婷.工业反哺农业,城市支持农村的财政思考.经济研究参考,2006.45
[80]郭晓帆,林芳兰.新农村建设模式思考.海南广播电视大学学报,2006(2)
[81]韩俊.新农村建设钱从哪里来[N].瞭望新闻周刊,2006.1.30
[82]郝继明.建设新农村的内涵.动力及阻力探析.现代经济探讨,2006(2)
[83]蓝海涛.我国部分地区新农村建设的经验与启示.农业经济问题,2006(3)
[84]李昌平,马建春.海外农村建设启示录.畜牧市场,2006(7)
[85]李明贤,周红梅.社会主义新农村建设的财政支持问题研究.农业现代化研究,2006.7
[86]刘志仁.日本新农村建设启示录[J].北京观察,2006(5)
[87]吕炜.构建推进社会主义新农村建设的财政保障体制.财贸经济,2006.3
[88]马晓河.建设社会主义新农村需要把握几个重大问题,2006.(4)
[89]马晓河,黄汉权,蓝海涛.关于我社会主义新农村建设若干问题的研究.经济研究参考,2006(50)
[90]牛先锋.我国新农村建设的基本力量.科学社会主义,2006(1)
[91]邱晓华.关于社会主义新农村建设的几个问题.宏观经济管理,2006.3:6-13
[92]沈百福.义务教育投入的城乡差异分析.教育科学,2004(6)
[93]孙开.地方财政若干理论问题研究.东北财经大学学报,2002.3
[94]孙开.我国地方财政面临的问题与改革思路.财政金融,2005.6
[95]孙开,彭健.农村公共财政体制建设问题探析.财经问题研究,2004(9)
[96]王军.中国财政支出结构的国际比较.计划与市场,2002.5:13-15
[97]王敏.税费改革对农村公共财政的影响及对策.税务研究,2006.7
[98]巫继学.建设社会主义新农村:从“三农”困境到坦途.学习论坛,2006(6)
[99]吴俊培.怎样认识市场经济下的财政职能.财政研究,1993.10
[100]肖建华.财政视野下的社会主义新农村建设.中央财经大学学报,2006.4
[101]于建嵘.社会主义新农村建设需要建立新型组织.河南社会科学,2006(5)
[102]张晓山.浅析“后农业税时期”中西部地区的农村改革与发展.农村经济,2006.3:3-7
[103]张晓山.深化农村改革再思:考.农业经济,2003.3:3-9
[104]赵鸣骥.创新财政支农机制支持新农村建设,农村财政与政务,2005.12
[105]赵鸣骥,张岩松等.“十一五”时期财政支农工作的总体思路和政策建议.农村财政与政务,2006.4
[106]郑有贵.建设社会主义新农村的目标与政策突破.教学与研究,2006(1)
[107]周波,陈昭玖.韩国新村运动的实践及对我国新农村建设的启示,农业经济问题,2006(2)
[2] Barro & Gordon, Rules, Discretion and Reputation in a Model of Monetary Policy, National Bureau of Economic research, 1983
[3] Bird, R.M. and Smart, M. "Intergovernmental fiscal transfers: international lessons for developing countries". World Development, 2002, 30(6), 899-912
[4] Bird, R.M., Ebel,R.D., Wallich,C., Decentralization of the Socialist State: Intergovernmental Finance in Transition Economies, World Bank Discussion Paper No. 271.1995
[5] Bird,Richard M and Vaillancout,Francois, "Fiscal Decentralization in developing countries: an overview", in Richard M . Bird,Francois Vaillancout eds , Fiscal Decentralization in Developing Countries . Cambridge: Cambridge University Press, 1998,1-48
[6] Blanchard,O.and Shleifer,A., Federalism with and without political centralization, China Versus Russia, October 15,2000
[7] Break, G.F. "Intergovernmental Fiscal Relations in the United States", Washington: Brookings Inst., 1980
[8] Buchanan J.M.. "An Economic Theory of Clubs", Economica , 1965,23 ,pp ,1 - 141
[9] Buchanan ,J.M.."A test for allocative efficiency in the local public sector". Journal of Public Economics. 1980,19, 311-331
[10] Chernick, Howard,"A Model of the Distributional Incidence of State and Local Taxes", Public Finance Quartly,1992,10, 572—585
[11] Coase, R.H., "The Problem of Social Costs ", Journal of law and Economicx, 1960.3,20
[12] Cole , M. and G. Boyne, "So You Think You Know What Local Government Is?", Local Government Studies, 1995,21, 191-202
[13] Comes, R. & T. Sandier, "The Theory of Externalities , Public Goods and Club Goods", Cambridge University Press, 1986
[14] Dahlby , B., "Fiscal Externalities and Design of Intergovernmental Grants ", International Tax and Public Finance, 1996, 3,397-412
[15] Daphne A. Kenyon, "Tax Policy in An Intergovernmental Settings: Is it Time for the US to Change?", 1998
[16] Davoodi, H.. and Zou, H.., "Fiscal Decentralization and Economic Growth: A Cross-Country Study", Journal of Urban Economics, 1998,43,244-257
[17] Devarajan, D. etal, "The Composition of Public Expenditure and Economic Growth", Journal of Monetary Economics, 1996, 37: 313-344
[18] Epple, D. and A. Zelenitz, "The Roles of Jurisdictional Competition and of Collective Choice Institutions in the Market for Local Public Goods", American Economic Review, 1981,71, 87-92
[19] Ferris,James M ,Donald R. Winkler, "Agency Theory and Intergovernmental Relationships" in Remv Prud homme eds. Public Finance with Several Levels of Government . The Hague / Koenigstein: Foundation Journal of Public Finance, 1991
[20] Fischel,W.A., Property Taxation and the Tiebout Model: Evidence for the Benefit View from Zoning and Voting, Journal of Economic Literature,1992,30,171-177
[21] Fisman,R.,Reberta Gatti, "Decentralization and Corruption. evidence across countries",Joumal of Public Economics 2002,83, 325—345.
[22] Frey,B., and Eichenberger,R., "To harmonize or to compete? That's not the question" Journal of Public Economics, 1996, Vol 60, 335—349
[23] Gamkhar, S. and Oates, W., Asymmetries in the Response to Increases and Decreases in Intergovernmental Grants, National Tax Journal, 1996,12
[24] Hyman, D. N., "Public Finance", The Dryden Press, 1983
[25] Inman,Robert & Rubinfeld, Danie L. , "Making Sense of the Antitrust State—Action Doctrine:Balancing Political Participation and Economic Eficiency in Regulatory Federalism ",Texas Law Review, 1997, Vol 75,1203—1299
[26] Inman,Robert P ,Danie L. Rubinfeld, "Designing Tax Policy in Federalist Economies: An Overview", Journal of Public Economics, 1996,Vol 60 (3),307—314
[27] Johnson, W.R., "Decentralized Income Redistribution Reconsidered", Economic Inquiry, 1991,29,69-78
[28] Johnson, W.R., "Income Redistribution in a Federal System ", American Economic Review, 1988,78,570-573
[29] Jones, C., "Introduction to Economic Growth", New York: W. W. Norton & Company. Inc., 1998
[30] Kai-yuen Tsui, "Local Tax System , Intergovernmental Transfers and China's Local Fiscal Disparities", Journal of Comparative Economics, 2005, 33,173-196
[31] Kalaitzidakis, P. etal., "Measures of Human Capital and Nonlinearities in Economic Growth",Journal of Economic Growth, 2001, 6,229-254
[32] King, D., "Local Government Economics in Theory and Practice", London: Rontledge, 1992
[33] King, D., "Fiscal Tiers-the Economics of Multi-Level Government", George Allen & UnwinLtd,1984
[34] Kirchgassner,G and Pommerehne,W. , "Tax harmonization and tax competition in the European Union:lessons from Switzerland", Journal of Pubic Economics,1996:351—371
[35] Luizr.de mello jr. "Fiscal decentralization and intergovernmental fiscal relation: a cross country analysis". Economic Development. 2000,28(2)
[36] McKinnon,Ronald ,"Market—preserving Fiscal Federalism in the American Monetary Union",in Mario Blejer and Teresa Ter— Minassian eds , Macroeconomic Dimensions of Public Finance: Essays in Honor of Vito Tanzi, London: Routledge, 1997,73—93
[37] McLure, Charles E. , "Vertical Fiscal Imbalance and the Assignment of Taxing Powers in Australia" ,Stanford:Hoover Institution, 1993
[38] Mieszkowski,P.& Zodrow,G., Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents, and Property Taxes, Journal of Economic Literature, 1989,27,1098-1146
[39] Montinola, G., Qian, Y. and Weingast, B.R. "Federalism, Chinese Style: The Political Basis for Economic Success in China". World Politics. 1995,48(1)
[40] North, D.C. "Institutions, Institutional Change , and Economic Performance", Cambridge : Cambridge University Press, 1990
[41] Oates ,W. E. "An eassay on fiscal federalism", Journal of Economic Literature,1999,(19):1120—1149.
[42] Oates, W .E. , "The Economics of fiscal federalism and local finance"[M]. Chellenham, UK,and Northampton,MA, USA:Edward Elgar Publishing Limited, 1988
[43] Oates, W. E., "Fiscal Decentralization and Economic Development", National Tax Journal 1993.46.237-243
[44] Oates, W., "Toward a Second—Generation Theory of Fiscal Federalism", International Tax and Public Finance,2005,12(4),349-373
[45] Oates, W.E. & Schwab, R.M. " The Allocative and Distributive Implications of Local Fiscal Competition," in Kenyon, D.A.& J. Kincaid , eds., Competition anong States and Local Governments: Efficiency and Equtiy in American Federalism, Washington, D.C: The Urban Institute Press, 1991
[46] Oates, Wallace E., "The Economies of Fiscal Federalism and Local Finance"[M]. Northampton, MA: Edward. Elgar,c1998.
[47] Oates,W. E. "Fiscal federalism"[M]. New York:Harcourt Brace Jovanovich, 1972
[48] Olson,M, "The 'Principle of Fiscal Equivalence': The Division of Responsibilities among Different Levels of Government ", American Economics Review, 1969,59, 479-487
[49] Pauly, M., "Optimality , Public Goods ,and Local Government: A General Theoretical Analysis", Journal of Political Economy, 1970,78,572-585
[50] Qian, Y. and Weingast, B.R. "Federalism as a Commitment to Preserving Market Incentives". Journal of Economic Perspective. 1997, 11(4)
[51] Qian,Yingyi & Roland,G.,Federalism and the Soft Budget Constraint, The American Review, 1998,vol. 88,No. 5, P1143 — 1162
[52] Qian,Yingyi and Barry R Weingast,"Federalism as a Commitment to Preserving Market Incentives",Journal of Economic Perspectives, 1997,Vol 11. No 4,83—92.
[53] Rubinfeld, The economics of the local public sector, In: Handbook of Public Economics, 1987
[54] Salway and Ahmad , The Role of Metaphors in Financial Texts, Journal of Public Economics 1997,83,325—345
[55] Samuelson P. A., "Diagrammatic Exposition of a Theory of Public Expenditure", The Review of Economics and Statistics, 1955,37,350-356
[56] Samuelson, "The Pure Theory of Public Expenditure", Review of economics and statistics, 1954,387
[57] Sanguinetti,P. & Tommasi,M., Intergovernmental transfers and fiscal behavior insurance versus aggregate discipline, Journal of International Economics 62,2001, 149-170
[58] Sanguinetti,P. & Tommasi,M.. "Intergovernmental transfers and fiscal behavior insurance versus aggregate discipline". Journal of International Economics. 2004, 62(1), 149-170
[59] Shah, A., "The Reform of Intergovernmental Fiscal Relations in Developing and Emerging Market Economics", Policy Research Series Paper 23, Washington, D.C.: World Bank, 1994
[60] Stegarescu,D., "Public Sector Decentralization:Measurement Concepts and Recent International Trends," Fiscal Studies:London: 2005,9,Vol. ,26
[61] Stigler, George. "Tenable Range of Functions of Local Government. In Federal Expenditure Police for Economic Growth and stability" (Washington D.C.: Joint Economic Committee. Subcommitee on Fiscal Plicy, 1957,213-219
[62] Tanzi, v., "Fiscal Policy and Long-Run Growth", IMF Working Papers, 1996
[63] Ter-Minassian.T, "Fiscal federalism in theory and practice". IMF, 1997
[64] Tiebout. Charles M . "A pure theory of local expenditure",Journal Of Political Economy,1956,(64):416-424
[65] Wallich, C., "Russia and the Challenge ofFiscal Federalism", Washington, D.C.: World Bank. 1994
[66]Wildasin,D.E.,"The Institutions of Federalism:Toward an Analytical Framework",National Tax Journal 1991,57,247-272
[67]Zhuravskaya,EV.,"Incentives to Provide Local Public Goods:Fiscal Federalism Russian Style",Journal of Public Economics,2000(76):338-340.
[68][美]理查德.A.马斯格雷夫.比较财政分析.上海:上海三联书店出版社,1996
[69][英]安东尼.B.阿特金森,[美]约瑟夫.E.斯蒂格利茨.公共经济学.上海:上海三联书店出版社,1992
[70]G.J.斯蒂格勒.产业组织和政府管制.上海人民出版社,上海三联书店,1996
[71]安徽省人大财经委课题组.建立健康稳定的县级财政.经济研究参考,2006.62
[72]财政部科研所财税改革调研小组.进一步转变财政职能的基本设想.财政研究,1993.10
[73]财政部农业司.公共财政覆盖农村问题研究.公共财政覆盖农村问题研究报告,农业经济问题,2004.7
[74]陈小平.我国财政支出合理范围的理论界定.东南学术,2001.3:62-70
[75]邓子基.公共财政与建设社会主义新农村.福建论坛,人文社会科学版,2006.7
[76]冯兴元,任卫峰.新农村建设时期的财税问题和对策思路.税务研究,2006.7
[77]郭春丽.公共财政保障新农村建设的若干问题研究.宏观经济管理,2006.4
[78]郭代模.深化财税改革的思考.财政研究,1994.4
[79]郭代模,杨舜娥,李婷.工业反哺农业,城市支持农村的财政思考.经济研究参考,2006.45
[80]郭晓帆,林芳兰.新农村建设模式思考.海南广播电视大学学报,2006(2)
[81]韩俊.新农村建设钱从哪里来[N].瞭望新闻周刊,2006.1.30
[82]郝继明.建设新农村的内涵.动力及阻力探析.现代经济探讨,2006(2)
[83]蓝海涛.我国部分地区新农村建设的经验与启示.农业经济问题,2006(3)
[84]李昌平,马建春.海外农村建设启示录.畜牧市场,2006(7)
[85]李明贤,周红梅.社会主义新农村建设的财政支持问题研究.农业现代化研究,2006.7
[86]刘志仁.日本新农村建设启示录[J].北京观察,2006(5)
[87]吕炜.构建推进社会主义新农村建设的财政保障体制.财贸经济,2006.3
[88]马晓河.建设社会主义新农村需要把握几个重大问题,2006.(4)
[89]马晓河,黄汉权,蓝海涛.关于我社会主义新农村建设若干问题的研究.经济研究参考,2006(50)
[90]牛先锋.我国新农村建设的基本力量.科学社会主义,2006(1)
[91]邱晓华.关于社会主义新农村建设的几个问题.宏观经济管理,2006.3:6-13
[92]沈百福.义务教育投入的城乡差异分析.教育科学,2004(6)
[93]孙开.地方财政若干理论问题研究.东北财经大学学报,2002.3
[94]孙开.我国地方财政面临的问题与改革思路.财政金融,2005.6
[95]孙开,彭健.农村公共财政体制建设问题探析.财经问题研究,2004(9)
[96]王军.中国财政支出结构的国际比较.计划与市场,2002.5:13-15
[97]王敏.税费改革对农村公共财政的影响及对策.税务研究,2006.7
[98]巫继学.建设社会主义新农村:从“三农”困境到坦途.学习论坛,2006(6)
[99]吴俊培.怎样认识市场经济下的财政职能.财政研究,1993.10
[100]肖建华.财政视野下的社会主义新农村建设.中央财经大学学报,2006.4
[101]于建嵘.社会主义新农村建设需要建立新型组织.河南社会科学,2006(5)
[102]张晓山.浅析“后农业税时期”中西部地区的农村改革与发展.农村经济,2006.3:3-7
[103]张晓山.深化农村改革再思:考.农业经济,2003.3:3-9
[104]赵鸣骥.创新财政支农机制支持新农村建设,农村财政与政务,2005.12
[105]赵鸣骥,张岩松等.“十一五”时期财政支农工作的总体思路和政策建议.农村财政与政务,2006.4
[106]郑有贵.建设社会主义新农村的目标与政策突破.教学与研究,2006(1)
[107]周波,陈昭玖.韩国新村运动的实践及对我国新农村建设的启示,农业经济问题,2006(2)
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |