省管县财政体制对县域经济的影响
详细信息    本馆镜像全文|  推荐本文 |  |   获取CNKI官网全文
摘要
改革开放以来,我国政府为了促进经济的发展,在财政体制方面也进行了试点和改革。例如1994年的分税制改革,把中央与省之间的财政关系从体制到事权和财权的划分都较为明确地框定下来。这次改革主要是基于中央和省这个层面的改革,对于省级以下的财政框架设置没有明确下来,从而导致县级政府的事权和财权界限的不明晰,不利于县级政府合理地运用财政手段发展县域经济,对于县域经济的发展造成了一定的阻碍。
     党的十六大提出了“壮大县域经济”的宏伟构想,并把加快县域经济发展作为国家的重要战略部署。全国很多省份都根据本省的实际状况,积极探索适应县域经济发展的财政体制。浙江省一直实行省管县财政体制,对县域经济的发展起到了良好的促进作用,使得浙江县域经济整体水平在全国名列前茅,从而对其他省份起到了良好的示范作用。自2003年以来,全国的多个省市也开始了省管县财政体制的试点。本文主要对省管县财政体制进行分析,探索它促进县域经济的运行机理并对此进行实证检验。最后结合理论和实践层面的分析,对省管县财政体制的完善和优化提出政策建议。
     本文第一部分说明研究省管县财政体制的缘由和意义,介绍本文的基本分析方法和框架以及本文的重点难点和创新点;第二部分简述省管县财政体制沿革并对本文所引用的理论文献进行基本评述;第三部分对省管县财政体制促进县域经济发展的运行机理从相关理论角度进行经济学分析;第四部分,在上述分析的基础上,着重阐述省管县财政体制在县域公共产品供给、产业结构升级、对小城镇建设的影响和对县域民营经济的影响这四个方面对于县域经济发展的促进作用;第五部分,通过建立理论模型,对浙江省57个县(市)自1994年至2006年的样本数据进行实证分析,并初步探讨省与县之间的最优分权比例问题;第六部分,结合前文的理论和实证分析,对省管县财政体制的完善提出政策建议;第七部分提出本文研究结论,指出本文研究不足并提出进一步的研究展望。
Since reform and opening up, China's government to promote economic development in the financial system has also conducted experiments and reform. These reforms in the mobilization of local economic development initiative will help rationalize the structure of our financial system has played a positive meaning, and achieved good results. For example, the reform of the tax system in 1994, the central and provincial from the financial relationship between the institutional and financial powers to the delineation of powers are relatively clear box set. This reform is based mainly on the central and provincial levels of this reform, the provincial level and below the financial framework set no clear down, resulting in county government powers and the limits of the financial authority are unclear, and not conducive to the rational use of county financial County economic development tool for the development of the county economy, causing a certain obstacles.
     The 16th National Party Congress put forward the "county economic growth" the grand vision, and accelerate the development of the county economy as the country's important strategic deployment. Many of the country's provinces with the province's realities, and actively explore the financial system to the development of the county economy. Zhejiang Province has been implemented the province-county directly-relating district financial system, which played a good role in promoting the county economy, making the overall level of the county economy in Zhejiang in the top of the other provinces played a good role model. Since 2003, the country's various provinces and cities have begun in the county's financial structure of the pilot. This paper mainly on the management of the province-county directly-relating district financial system, to explore its promotion of the county economy and the operation mechanism of empirical testing, and combine theory and practice aspects of analysis, put forward policy recommendations on how to improve and optimize the province-county directly-relating district financial system.
     In this paper, Chapter 1 is mainly on the management of the provincial origins of the province-county directly-relating district financial system and the significance of this paper on the basic analysis methods and the focus of this framework, as well as difficult and innovation; Chapter 2 is mainly on the theoretical literature ,with basic reviewed for this paper do a good job of foreshadowing the depth. Chapter 3 is about the financial system in the county to promote the development of the county economy from the financial operation of the separation of powers perspective and commissioned - Acting relations point of view of economics; Chapter 4 is on the basis of the above analysis , focuses on the management of the province-county directly-relating district financial system in the county from the county supply of public goods、upgrading of the industrial structure、the construction of small towns and the impact of the non-economic impact of these four aspects to promote the development of the county economy; Chapter 5, through to establish a theoretical model, Zhejiang Province 57 counties (cities) of the 1994-2006 data for a sample of empirical analysis; Chapter 6, with the former the theoretical and empirical analysis of the County of the province-county directly-relating district financial system gives policy recommendations and tries to ascertain the optimum proportion of the fiscal decentralization between the province and counties ; Chapter 7 will summarize the research method、research process and the conclusion.
引文
[1]:此段观点源自蔡红英《关于完善省管县财政体制的几点思考》,湖北财政发展与研究中心网站,发表时间:2006-02-23
    [1]:“两保两挂”政策来源于《完善省对县市财政体制——暨“两保两挂”等财政政策的分析研究》——浙江省财政厅课题组2003年10月
    [1]:降少秋.县域经济发展及结构优化的理论与实践[M].华南理工大学出版社,2006(10)
    [1]:朱柏铭.“省管县”财政体制的几点思考[J].中国财政,2006(6)。
    [1]Barro,Robert."Government Spending in a Simple Model of Endogenous Growth",Journal of Political Economy,1990,98:S 103-5125.
    [2]Davoodi,Hamid and Heng-fu Zou."fiscal Decentralization and Growth",Journal of Urban Economics.1998.43:244-257.
    [3]Frederic Pryor "Element of a Positive Theory of Pubic Expenditure",Finanzarchiv.1967.26.405-430.
    [4]Huther,Jef and Anwar Shah."A Simple Measure of Good Governance and Its Application to the Debate on the Appropriate Level of Fiscal Decentralization",Washington,Dc:World Bank.1996.97-107
    [5]J.Fred Giertz."Decentralization at the State and Local Level:An Empirial Analysis",Natio nal Tax Journal,1976.29,201-210.
    [6]Kee.W.."Fiscal Decentralization and Economic Development",Public Finance Quarterly 1997.5(1):79-97.
    [7]Musgrave,Rechard M,The Theory of Public Finance,New York,McGraw-Hill.1959.27-36
    [8]Oates,Wallance E.Fiscal Federalism.New York:Harcourt Brace Jovanovich.1972.113-118
    [9]Oates,Wallance."Search for Leviathan:A Reply and Some Further Reflection",American Economic Review.1989.75,748-757.
    [10]Wasylenco,Michael "Fiscal Decentralization and Economic Development",Public Budgeting and Finance.1987.7:57-71.
    [11]Zhang,Tao and Heng-fu Zou."Fiscal Decentralization,Pubilc Spending,and Economic Growth in China"Journal of Public Economics 1998.67,2:221-240.
    [12]Zou.H."Taxes,Federal Grant,Local Public Spending and Growth"Journal of Urban Economics.1996.39.307-317.
    [13]D·A·Ratkowskyzky著,洪再吉、韦博成、吴诚鸥等译,高金衡校.非线 性回归模型——统一的实用方法[M].南京:南京大学出版社,1986.9:1-3
    [14]白孝忠.中国产业结构调整中政府行为的博弈分析[D].硕士学位论文,武汉理工大学,2004
    [15]陈国富.委托-代理与机制设计——激励理论前沿专题[M].天津:南开大学出版社,2003.7:133-137
    [16]陈希孺编著.概率论与数理统计[M].合肥:中国科学技术大学出版社,2002.8:326-330
    [17]蔡红英.省管县财政体制与县域经济发展[J].区域经济,2006(7):17-21
    [18]蔡秀玲.县域经济发展的战略重点:小城镇建设[J].福建论坛·人文社会科学版,2003(6):19-22
    [19]陈石.地方政府在中小企业技术创新体系建设中的作用研究[D].硕士学位论文,南京大学,2000
    [20]陈国绪、李立新、武根启.促进民营经济发展的财税对策[J].财政研究,2002(5):44-47
    [21]储敏伟 杨君昌主编.财政学[M].北京:高等教育出版社,2000.8:367-373
    [22]戴维·罗默著.高级宏观经济学[M].王根蓓译.上海:上海财经大学出版社,2003.2:77-85
    [23]樊钢,胡永泰.“循序渐进”还是“平行推进”[J].经济研究,2005,(1):4-14
    [24]郭庆旺主编.公共经济学评论[M].北京:中国财政经济出版社,2006.6:122-135
    [25]龚冬生,谭学锋.增加公共产品供给的县乡财政机制探讨[J].理论界,2006(7):73-74
    [26]黄少安.关于经济制度及其层次性的分析[J].当代经济研究,1995(2):57-61
    [27]黄振平.地方政府债务风险成为头号威胁[N].中国财经报,2004-02-23.
    [28]胡新艳、罗必良、罗明忠.广东省县域经济发展的总体差距及其结构演化分析[J].农业技术经济,2006(6):76-80
    [29]湖北省财政厅.省管县财政管理模式改革探索[J].中国财政,2006(9): 33-37
    [30]贾康.地方财政研究[M].北京:经济科学出版社,2004.6:79-87
    [31]贾康,白景明.县乡财政解困与财政体制创新[J].经济研究,2002(9):3-9
    [32][捷克]Hana polackova brixi.财政风险管理:新理念与国际经验[M].梅泓译.北京:中国财政经济出版社,2003.3:57-69
    [33]姬明发,管荣开.省对县激励性财政政策效果及评价[J].河北经济研究,2006(2):30-31
    [34]金进喜.地方政府发展民营经济的动力和阻力分析[J].中共浙江省委党校学报,2006(3):94-98
    [35]金雪军、李江东、郭娅.地区科技竞争力综合评价——以浙江省为例[J].商业经济与管理,2004(5):24-28
    [36]靳贞来.县域经济综合竞争力的内涵及评估体系探讨[J].生产力研究,2006(3):118-119
    [37]梁明,张冉燃,孙春龙.地方政府债务比金融风险更加凶险[OL].新浪网,2004-10-03.
    [38]李学华.小城镇建设是推动地方经济发展的有效途径[J].中国农村经济,2001(3):70-71
    [39]李香兰,冯玲玲.县域经济发展的深层次思考[J].国土与自然资源研究,2006(4):14-15
    [40]李坤.对完善省管县财政体制的思考[J].山东经济,2007(5):77-79
    [41]林其屏.发展小城镇:我国城市化的重要增长极[J].发展研究,2001(6):27-29
    [42]刘俊华.省以下财政体制改革的制度经济学分析[J].西北大学学报,2005(7):139-143
    [43]刘尚希.财政风险:一个分析框架[J].经济研究,2003(5):23-31
    [44]刘静,曾超.基于产业结构优化升级的县域经济发展战略研究[J].生产力研究,2006(12):130-131
    [45]刘俊杰.县域经济发展与小城镇建设[M].北京:社会科学文献出版社,2005.10:75-82
    [46]隆少秋.县域经济发展及结构优化的理论与实践[M].广州:华南理工大学出版社,2006(10):37-57
    [47]罗素·戴维森、詹姆斯·G.麦金农著,沈根祥译.计量经济理论与方法[M].上海财经大学出版社,2006(4):233-263
    [48]马云泽著.产业结构软化理论研究[M].北京:中国财政经济出版社,2006(8):47-65
    [49]马金书,马国芳.地方政府推动民营经济发展的机制和途径[J].云南行政学院学报,2006(6):170-172
    [50]钱颖一.现代经济学与中国经济改革[M].北京:中国人民大学出版社,2003.8:122-135
    [51]秦美娇.影响我国产业结构调整的主要因素分析[D].硕士学位论文,复旦大学,2002
    [52]青理东.县域发展研究[M].北京:中共中央党校出版社,2006.9:37-61
    [53]乔宝云.增长与均等的取舍——中国财政分权政策研究[M].人民出版社,2002.9:5-37
    [54][日]青木昌彦.比较制度分析[M].周黎安译.上海:上海远东出版社,2004.12:47-79
    [55]让-雅克·拉丰,大卫·马赫蒂摩.激励理论:委托-代理模型[M].北京:中国人民大学出版社,2002.6:87-122
    [56]斯蒂格利茨.经济学[M].北京:中国人民大学出版社,2005.7:92-125
    [57]孙开.地方财政学[M].北京:经济科学出版社,2002.6:53-86
    [58]王怀岳.中国县域经济发实论[M].北京:人民出版社,2002.8:63-79
    [59]温娇秀.中国的财政分权与经济增长——基于省级面板数据的实证[J].当代经济科学,2006(5):109-113
    [60]吴殿廷主编.区域经济学[M].北京:科学出版社,2003(9):157-179
    [61]吴胜隆.加快小城镇建设的动力机制探讨[J].国土资源,2006(3):18-19
    [62]许娇.产业集群与浙江区域经济[D].硕士学位论文,复旦大学,2003
    [63]杨云彦主编.区域经济学[M].北京:中国财政经济出版社,2004(6):178-213
    [64]杨公朴.产业经济学[M].上海:复旦大学出版社,2005.6:237-259
    [65]闫锡杰、卢丙文.新时期县级财政支持民营经济发展的政策选择[J].农村财政与政务,2006(5):32-33
    [66]詹姆斯一布坎南.民主财政论[M].北京:商务印书馆,2002.1:89-136
    [67]张维迎.博弈论与信息经济学[M].上海:上海三联书店、上海人民出版社,2006.8:77-92
    [68]张召娣,贺忠厚.财政分权与公共产品的供给效率[J].财会月刊,2005(3):32-33
    [69]张召娣.地方性公共产品分权式供给研究[J].地方财政研究,2006(2):26-30
    [70]张耀辉.产业发展中的公共产品作用[J].暨南学报(哲学社会科学版),2006(4):41-45
    [71]张恒龙、陈宪.我国财政均等化现状研究:1994—2004[J].中央财经大学学报,2006(12):12-16
    [72]赵新娟、石光.民营经济实现又快又好发展的问题及对策[J].商场现代化,2007(8):85-85
    [73]浙江省财政厅.浙江:财政助推民营经济发展[J].中国财政,2005(1):24-25
    [74]浙江省财政税务科学研究所课题组.浙江省公共财政在协调社会利益中所起作用的现状评价[J].财政研究,2007(4):53-56
    [75]郑序.浙江民营企业发展的六大演进特点[J].浙江经济,2006(22):60-60
    [76]朱勇.构建农村公共财政体系 统筹城乡经济社会发展[J].农村财政与财务,2006(8):9-11
    [77]朱柏铭.公共经济学案例分析[M].杭州:浙江大学出版社,2004.12:157-165
    [78]朱柏铭.民营经济与区域经济发展[M].经济科学出版社,2005.10:89-107
    [79]朱柏铭.“省管县”财政体制的几点思考[J].中国财政,2006(6):36-38
    [80]朱柏铭.浙江财政体制改革得与失[J].中国新闻周刊,2006(16):48-49
    [81]朱柏铭.公共经济学理论与应用[M].北京:高等教育出版社,2007.4:57-71

© 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