中国式财政分权对城乡居民收入差距的影响研究
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摘要
近年来,随着国民经济高速增长,我国城乡居民收入差距不断扩大。2002年我国城镇居民人均可支配收入与农村居民人均纯收入之比首次突破了3：1,达到了3.11：1,此后的每年,城乡居民收入之比都在此基础上持续扩大,2007年-2009年城乡收入比均出破了3.3：1；到2010年回落到3.23：1。如果将住房、医疗、教育、交通以及公共服务等非货币因素考虑进去,城乡居民间的收入差距还要大。
世界范围的研究表明,我国城乡居民的收入差距已经达到高位,必须想方设法缓解这种差距,防止差距的进一步扩大对经济社会的稳定与发展带来的不利影响。
近年来,为了缩小日益扩大的城乡收入差距,我国政府采取了许多措施。进入二十一世纪以来,中央政府出台了一系列“惠农”措施,广大农民从这些措施中获得了许多实实在在的好处,但随着各项惠农政策的深入实施,我国城乡居民收入差距不仅没有缩小,反而出现了进一步恶化的趋势。政府对缩小城乡收入差距所做出的各种努力并没有取得预期的效果,这说明我国城乡收入差距可能还存在某些分配政策难以解决的深层次原因。
选择以中国式财政分权对城乡收入差距的影响作为研究的主题,可以进一步丰富现有的关于城乡收入差距影响因素的研究,并为进一步缓解城乡居民收入差距提供一些新的理论思路。本文试图在借鉴国内外关于财政分权理论研究和城乡居民收入差距理论研究的基础上,重点研究中国式财政分权对我国城乡居民收入差距的影响。本文的主要内容和研究结论如下：
首先分析了城乡收入差距发展现状及影响因素,并验证了中国式财政分权对城乡居民收入差距变动的显著影响。在分析城乡居民收入差距的发展现状时,重点分析了城乡居民收入差距中各项来源结构的差异,并实证检验了各项来源结构差异对城乡居民总体差异的影响,得出了工资性差异和转移性收入差异是城乡居民收入差距的主要原因；在分析传统的影响城乡居民收入差距因素的基础上,重点分析了财政体制的变动——中国式分权对城乡居民收入差距的影响,研究结果表明中国式财政分权对城乡居民收入差距产生了显著的影响。
其次,探讨中国式财政分权对城乡居民收入差距的作用机理。首先阐述了中国式财政分权影响城乡收入差距的相关理论；接下来分析了中国式财政分权影响城乡居民收入差距的路径。中国式财政分权通过强化地方政府经济建设职能,加剧了地方政策城市偏向的行为,引起地方财政支出中各项支农支出占财政总支出的比重不断下降、农村教育和医疗支出所占比例不断减少、转移性支出长期流向城市居民,从而影响农村居民的增收能力；最后,分析了中国式财政分权影响城乡居民收入差距的效果：中国式财政分权加剧了城乡公共服务差异,导致城乡人力资本存在较大差异,并最终加剧了城乡工资性收入差距；中国式财政分权引发了城乡基础设施差距加剧了城乡生产经营环境差异,导致城乡家庭经营性收入的不断缩小；中国式财政分权引起城乡各项收入结构差异的变动,最终加剧了城乡居民总收入的差距。
再次,先后从全国层面和地区层面上,实证分析了中国式财政分权对城乡居民收入差距的影响。在全国层面上,通过建立联立方程实证分析了中国式财政分权对城乡居民总收入差距的影响,验证了中国式财政分权通过扭曲财政支出结构,影响城乡居民工资性收入差距和转移收入差距。此外,还分别分析了中国式财政分权对城乡工资性收入差距、经营性收入差距、财产性收入差距和转移性收入差距的影响；通过实证研究发现,中国式财政分权度的降低,即地方预算内收入占全国预算内收入比重的下降,会引起农村基础教育和医疗卫生供给比例、农业基本建设支出占基本建设总支出的比重、农业科技三项费支出占科技三项费总支出的比重,以及支农支出占财政总支出的比重的下降,而这些支出比例的下降加剧了城乡居民收入差距,尤其加剧了城乡居民工资性收入差距和转移性收入差距。因此,中国式财政分权度的降低,加剧了城乡居民收入差距。
最后,在前面几章分析的基础上,从财政政策角度,提出了进一步缓解我国城乡居民收入差距的财政对策。建议通过改革现行考核机制,强化地方政府公共服务职能；完善现有的财政分权体制,提高基层政府的财政自给能力；强化支农支出,提高农民增收能力以及完善财政管理体制,提高支农支出的使用效率来缓解城乡居民收入差距。
本研究主要在以下几个方面做出了创新：
(1)研究视角上的创新。本文突破了传统的研究视角,在传统的研究城乡居民收入差距影响因素的基础上,分析了财政体制的变动对城乡居民收入差距的影响。本文将中国式财政分权作为一个重要的影响因子纳入分析框架,对我国的城乡居民收入差距的作用机理和影响路径进行了分析；
(2)研究内容上的创新。不仅研究了中国式财政分权对城乡居民收入差距的总体影响,还研究了中国式财政分权对城乡居民收入结构差异的影响；不仅从全国层面上分析了中国式财政分权对城乡居民收入差距的影响,还以江西省为例,研究了中国式财政分权对中部欠发达地区城乡居民收入差距的影响；
(3)研究方法上的创新。本文构建了联立方程模型,对城乡居民收入差距进行了分析,从收入分权的角度,分析中国式财政分权对地方财政支农支出结构变动以及城乡基本公共品与服务供给差异变化的影响,重点分析了中国式财政分权通过引起上述各项指标的变动,对城乡居民收入差距产生的影响。
In recent years, the income gap between urban and rural residents is widening with the rapid growth of the national economy. In2002, the ratio of China's urban residents' per capita disposable income and rural net income was more than3:1for the first time and reached3.11:1. Since then, the ratio of the income between urban and rural residents continued to expand on this basis. The ratio of the urban-rural income broken3.3:1from2007to2009, which droped back to3.23:1in2010. If taking the housing, health care, education, transport and public services and other non-monetary factors into account, the income gap between urban and rural residents will be larger. Studies on the world-wide tells that the income gap of urban and rural residents in our country has reached high, we must find ways to mitigate this gap to prevent it playing the adverse effects from the further expansion of the gap on the continued stability of the economic and social development.
Recently, the government has taken many measures in order to narrow the widening gap of the urban-rural income. Since twenty-first century, the central government has issued a series of measures to benefit farmers, and the majority of farmers get a lot of tangible benefits from these measures. But, with the depth implementation of the preferential agricultural policy, the urban-rural income gap has not been narrowed but been further worsen. Although the government take more efforts to narrow the income gap between urban and rural areas, it did not achieve the desired results. So we surmise that there will be deeper reasons in the China's urban-rural income gap which the allocation policies can not resolve.
Selecting the study on the influence of the Chinese-style fiscal decentralization to the urban-rural income gap as the theme, we attempt to further enrich the existing research, and provide some new theoretical ideas to further ease the gap of the urban-rural income. In this paper, we first learn the theoretical study on fiscal decentralization and urban-rural income gap at home and abroad, then, we focus on studying the impact of the Chinese-style fiscal decentralization on urban-rural income gap in China. Specifically, we get the main conclusions in this paper are as follows:
First, we analyzed the development status and influencing factors on the urban-rural income gap, and verify the assumptions that the variation of the Chinese-style decentralization will take a significant effect on the change of the income gap between urban and rural residents. We analyzed the current development of the urban-rural income gap, and analyzed the structural differences in the income gap between urban and rural residents, take empirical test of the impact of the different source on the overall difference in income between urban and rural residents. Then we get the conclusion that the difference in wage and transfer income are the main reason causing the urban-rural income gap. We studied how did the change of the financial system--Chinese-style fiscal decentralization affect the income gap between urban and rural residents based on the analysis of the traditional influence on urban-rural income gap, and found that Chinese-style fiscal decentralization has caused a significant influence on the income gap between urban and rural residents.
Second, we explored the mechanism of action of the Chinese-style fiscal decentralization on the income gap between urban and rural residents. At first, we expounded the theory of urban-rural income gap and Chinese-style fiscal decentralization. Then, we analyzed the path of the Chinese-style fiscal decentralization that affect the income gap between urban and rural residents. The changes in the structure of local fiscal revenue and expenditure influence the income gap between urban and rural residents. Chinese-style fiscal decentralization exacerbated the local policies by the urban bias behavior to strengthen the functions of the local government in economic construction, declined the proportion of total financial expenditure of the agriculture spending in the local fiscal expenditure, and declined the proportion of rural education and medical expenses, led the transfer expenditure long-term flowing to the urban residents, which affected the income capacity of the rural residents. Finally, we analyzed the the final result of affection from the Chinese-style fiscal decentralization on the income gap between urban and rural residents. Chinese-style fiscal decentralization exacerbated the differentiation of the public service between urban and rural, which led to a big difference in human capital existing in urban and rural areas and exacerbated the wage income gap of rural-urban residents. Chinese-style fiscal decentralization exacerbated the infrastructure gap between urban and rural, which led to the larger gap of production and management environment between the urban and rural and reduced the gap of operating income between urban and rural households. Eventually, the total income gap between urban and rural residents have been expanded.
Third, we took the empirical analysis of the impact of the Chinese-style fiscal decentralization on the income gap between urban and rural residents from across the country and the central region. We validated the conclusion that Chinese-style fiscal decentralization infuence the gap of wage income and transfer income between urban and rural residents by distorting the structure of fiscal expenditure. We took the empirical analysis of the impact from the Chinese-style fiscal decentralization on the total income gap of urban and rural residents by establishing simultaneous equations model at the national level. We also analyzed the impact of Chinese-style fiscal decentralization on the wage income gap, business and property income gap and transfer income gap between urban and rural, according to the structural sources of urban and rural incomes. Through the empirical research, we discovered that with the reduction of the degree of fiscal decentralization, that is the proportion of the local budget revenues accounted for the total budget revenue decline, which will lead to the lower supply proportion of rural basic education and health care, the lower supply proportion of agricultural infrastructure, the lower supply proportion of the agricultural technology promotion expenditures, and the lower supply proportion of the agricultural spending. The reduction of these expenditures will exacerbate the income gap between urban and rural residents, and especially exacerbate the wage income gap and transfer income gap of urban and rural residents. Therefore, the lower the degree of fiscal decentralization, the lager the income gap between urban and rural residents.
Finally, we suggest taking some fiscal countermeasures to alleviate the urban-rural income gap on the basis of the analysis in the previous chapters. We suggest that we should reform the existing performance appraisal system to strengthen the public service functions of local government, improve the existing fiscal decentralization and improve the efficiency of fiscal spending; strengthen the agriculture spending to improve the capacity of farmers'income to ease the income gap between urban and rural residents.
In this paper, we make the following innovation:
First, we make the innovation on the research perspective. We break through the traditional research perspective, analyze the impact of financial system changes on the income gap between urban and rural residents. We take Chinese-style fiscal decentralization into an important factor that affect the urban-rural income gap in the analytical framework.
Second, we make the innovation on the research contents. We not only study the impact of Chinese-style fiscal decentralization on the overall income gap between urban and rural residents, but also discuss the influence of Chinese-style fiscal decentralization on the income gap in structural differences between urban and rural residents. We not only consider it from the national level, but also research it in the less developed areas such as Jiangxi Province.
Third, we make innovation in research methods. In this paper, we constructed a simultaneous equation model and take analysis of the income gap between urban and rural residents. In our study, we analyzed the impact of Chinese-style fiscal decentralization on the changes of the structure of the local fiscal expenditure, which will influence the difference in public goods'and services'supply between the urban and rural residents from the perspective of revenue decentralization. We analyzed how does the impact of the Chinese-style fiscal decentralization on the change of these indicators cause the alteration of the income gap between urban and rural residents.
世界范围的研究表明,我国城乡居民的收入差距已经达到高位,必须想方设法缓解这种差距,防止差距的进一步扩大对经济社会的稳定与发展带来的不利影响。
近年来,为了缩小日益扩大的城乡收入差距,我国政府采取了许多措施。进入二十一世纪以来,中央政府出台了一系列“惠农”措施,广大农民从这些措施中获得了许多实实在在的好处,但随着各项惠农政策的深入实施,我国城乡居民收入差距不仅没有缩小,反而出现了进一步恶化的趋势。政府对缩小城乡收入差距所做出的各种努力并没有取得预期的效果,这说明我国城乡收入差距可能还存在某些分配政策难以解决的深层次原因。
选择以中国式财政分权对城乡收入差距的影响作为研究的主题,可以进一步丰富现有的关于城乡收入差距影响因素的研究,并为进一步缓解城乡居民收入差距提供一些新的理论思路。本文试图在借鉴国内外关于财政分权理论研究和城乡居民收入差距理论研究的基础上,重点研究中国式财政分权对我国城乡居民收入差距的影响。本文的主要内容和研究结论如下：
首先分析了城乡收入差距发展现状及影响因素,并验证了中国式财政分权对城乡居民收入差距变动的显著影响。在分析城乡居民收入差距的发展现状时,重点分析了城乡居民收入差距中各项来源结构的差异,并实证检验了各项来源结构差异对城乡居民总体差异的影响,得出了工资性差异和转移性收入差异是城乡居民收入差距的主要原因；在分析传统的影响城乡居民收入差距因素的基础上,重点分析了财政体制的变动——中国式分权对城乡居民收入差距的影响,研究结果表明中国式财政分权对城乡居民收入差距产生了显著的影响。
其次,探讨中国式财政分权对城乡居民收入差距的作用机理。首先阐述了中国式财政分权影响城乡收入差距的相关理论；接下来分析了中国式财政分权影响城乡居民收入差距的路径。中国式财政分权通过强化地方政府经济建设职能,加剧了地方政策城市偏向的行为,引起地方财政支出中各项支农支出占财政总支出的比重不断下降、农村教育和医疗支出所占比例不断减少、转移性支出长期流向城市居民,从而影响农村居民的增收能力；最后,分析了中国式财政分权影响城乡居民收入差距的效果：中国式财政分权加剧了城乡公共服务差异,导致城乡人力资本存在较大差异,并最终加剧了城乡工资性收入差距；中国式财政分权引发了城乡基础设施差距加剧了城乡生产经营环境差异,导致城乡家庭经营性收入的不断缩小；中国式财政分权引起城乡各项收入结构差异的变动,最终加剧了城乡居民总收入的差距。
再次,先后从全国层面和地区层面上,实证分析了中国式财政分权对城乡居民收入差距的影响。在全国层面上,通过建立联立方程实证分析了中国式财政分权对城乡居民总收入差距的影响,验证了中国式财政分权通过扭曲财政支出结构,影响城乡居民工资性收入差距和转移收入差距。此外,还分别分析了中国式财政分权对城乡工资性收入差距、经营性收入差距、财产性收入差距和转移性收入差距的影响；通过实证研究发现,中国式财政分权度的降低,即地方预算内收入占全国预算内收入比重的下降,会引起农村基础教育和医疗卫生供给比例、农业基本建设支出占基本建设总支出的比重、农业科技三项费支出占科技三项费总支出的比重,以及支农支出占财政总支出的比重的下降,而这些支出比例的下降加剧了城乡居民收入差距,尤其加剧了城乡居民工资性收入差距和转移性收入差距。因此,中国式财政分权度的降低,加剧了城乡居民收入差距。
最后,在前面几章分析的基础上,从财政政策角度,提出了进一步缓解我国城乡居民收入差距的财政对策。建议通过改革现行考核机制,强化地方政府公共服务职能；完善现有的财政分权体制,提高基层政府的财政自给能力；强化支农支出,提高农民增收能力以及完善财政管理体制,提高支农支出的使用效率来缓解城乡居民收入差距。
本研究主要在以下几个方面做出了创新：
(1)研究视角上的创新。本文突破了传统的研究视角,在传统的研究城乡居民收入差距影响因素的基础上,分析了财政体制的变动对城乡居民收入差距的影响。本文将中国式财政分权作为一个重要的影响因子纳入分析框架,对我国的城乡居民收入差距的作用机理和影响路径进行了分析；
(2)研究内容上的创新。不仅研究了中国式财政分权对城乡居民收入差距的总体影响,还研究了中国式财政分权对城乡居民收入结构差异的影响；不仅从全国层面上分析了中国式财政分权对城乡居民收入差距的影响,还以江西省为例,研究了中国式财政分权对中部欠发达地区城乡居民收入差距的影响；
(3)研究方法上的创新。本文构建了联立方程模型,对城乡居民收入差距进行了分析,从收入分权的角度,分析中国式财政分权对地方财政支农支出结构变动以及城乡基本公共品与服务供给差异变化的影响,重点分析了中国式财政分权通过引起上述各项指标的变动,对城乡居民收入差距产生的影响。
In recent years, the income gap between urban and rural residents is widening with the rapid growth of the national economy. In2002, the ratio of China's urban residents' per capita disposable income and rural net income was more than3:1for the first time and reached3.11:1. Since then, the ratio of the income between urban and rural residents continued to expand on this basis. The ratio of the urban-rural income broken3.3:1from2007to2009, which droped back to3.23:1in2010. If taking the housing, health care, education, transport and public services and other non-monetary factors into account, the income gap between urban and rural residents will be larger. Studies on the world-wide tells that the income gap of urban and rural residents in our country has reached high, we must find ways to mitigate this gap to prevent it playing the adverse effects from the further expansion of the gap on the continued stability of the economic and social development.
Recently, the government has taken many measures in order to narrow the widening gap of the urban-rural income. Since twenty-first century, the central government has issued a series of measures to benefit farmers, and the majority of farmers get a lot of tangible benefits from these measures. But, with the depth implementation of the preferential agricultural policy, the urban-rural income gap has not been narrowed but been further worsen. Although the government take more efforts to narrow the income gap between urban and rural areas, it did not achieve the desired results. So we surmise that there will be deeper reasons in the China's urban-rural income gap which the allocation policies can not resolve.
Selecting the study on the influence of the Chinese-style fiscal decentralization to the urban-rural income gap as the theme, we attempt to further enrich the existing research, and provide some new theoretical ideas to further ease the gap of the urban-rural income. In this paper, we first learn the theoretical study on fiscal decentralization and urban-rural income gap at home and abroad, then, we focus on studying the impact of the Chinese-style fiscal decentralization on urban-rural income gap in China. Specifically, we get the main conclusions in this paper are as follows:
First, we analyzed the development status and influencing factors on the urban-rural income gap, and verify the assumptions that the variation of the Chinese-style decentralization will take a significant effect on the change of the income gap between urban and rural residents. We analyzed the current development of the urban-rural income gap, and analyzed the structural differences in the income gap between urban and rural residents, take empirical test of the impact of the different source on the overall difference in income between urban and rural residents. Then we get the conclusion that the difference in wage and transfer income are the main reason causing the urban-rural income gap. We studied how did the change of the financial system--Chinese-style fiscal decentralization affect the income gap between urban and rural residents based on the analysis of the traditional influence on urban-rural income gap, and found that Chinese-style fiscal decentralization has caused a significant influence on the income gap between urban and rural residents.
Second, we explored the mechanism of action of the Chinese-style fiscal decentralization on the income gap between urban and rural residents. At first, we expounded the theory of urban-rural income gap and Chinese-style fiscal decentralization. Then, we analyzed the path of the Chinese-style fiscal decentralization that affect the income gap between urban and rural residents. The changes in the structure of local fiscal revenue and expenditure influence the income gap between urban and rural residents. Chinese-style fiscal decentralization exacerbated the local policies by the urban bias behavior to strengthen the functions of the local government in economic construction, declined the proportion of total financial expenditure of the agriculture spending in the local fiscal expenditure, and declined the proportion of rural education and medical expenses, led the transfer expenditure long-term flowing to the urban residents, which affected the income capacity of the rural residents. Finally, we analyzed the the final result of affection from the Chinese-style fiscal decentralization on the income gap between urban and rural residents. Chinese-style fiscal decentralization exacerbated the differentiation of the public service between urban and rural, which led to a big difference in human capital existing in urban and rural areas and exacerbated the wage income gap of rural-urban residents. Chinese-style fiscal decentralization exacerbated the infrastructure gap between urban and rural, which led to the larger gap of production and management environment between the urban and rural and reduced the gap of operating income between urban and rural households. Eventually, the total income gap between urban and rural residents have been expanded.
Third, we took the empirical analysis of the impact of the Chinese-style fiscal decentralization on the income gap between urban and rural residents from across the country and the central region. We validated the conclusion that Chinese-style fiscal decentralization infuence the gap of wage income and transfer income between urban and rural residents by distorting the structure of fiscal expenditure. We took the empirical analysis of the impact from the Chinese-style fiscal decentralization on the total income gap of urban and rural residents by establishing simultaneous equations model at the national level. We also analyzed the impact of Chinese-style fiscal decentralization on the wage income gap, business and property income gap and transfer income gap between urban and rural, according to the structural sources of urban and rural incomes. Through the empirical research, we discovered that with the reduction of the degree of fiscal decentralization, that is the proportion of the local budget revenues accounted for the total budget revenue decline, which will lead to the lower supply proportion of rural basic education and health care, the lower supply proportion of agricultural infrastructure, the lower supply proportion of the agricultural technology promotion expenditures, and the lower supply proportion of the agricultural spending. The reduction of these expenditures will exacerbate the income gap between urban and rural residents, and especially exacerbate the wage income gap and transfer income gap of urban and rural residents. Therefore, the lower the degree of fiscal decentralization, the lager the income gap between urban and rural residents.
Finally, we suggest taking some fiscal countermeasures to alleviate the urban-rural income gap on the basis of the analysis in the previous chapters. We suggest that we should reform the existing performance appraisal system to strengthen the public service functions of local government, improve the existing fiscal decentralization and improve the efficiency of fiscal spending; strengthen the agriculture spending to improve the capacity of farmers'income to ease the income gap between urban and rural residents.
In this paper, we make the following innovation:
First, we make the innovation on the research perspective. We break through the traditional research perspective, analyze the impact of financial system changes on the income gap between urban and rural residents. We take Chinese-style fiscal decentralization into an important factor that affect the urban-rural income gap in the analytical framework.
Second, we make the innovation on the research contents. We not only study the impact of Chinese-style fiscal decentralization on the overall income gap between urban and rural residents, but also discuss the influence of Chinese-style fiscal decentralization on the income gap in structural differences between urban and rural residents. We not only consider it from the national level, but also research it in the less developed areas such as Jiangxi Province.
Third, we make innovation in research methods. In this paper, we constructed a simultaneous equation model and take analysis of the income gap between urban and rural residents. In our study, we analyzed the impact of Chinese-style fiscal decentralization on the changes of the structure of the local fiscal expenditure, which will influence the difference in public goods'and services'supply between the urban and rural residents from the perspective of revenue decentralization. We analyzed how does the impact of the Chinese-style fiscal decentralization on the change of these indicators cause the alteration of the income gap between urban and rural residents.
引文
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