转移支付、财力均衡与基本公共服务均等化
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摘要
改革开放以来,我国经济飞速发展,代表经济总量的国内生产总值指标2011年达到47.21万亿,经国家统计局测算2012年更是高达51.93万亿,相比于1978年的3645亿,增长了100倍以上。于此同时,民众要求分享改革成果,人人享有政府提供的大致相同的基本公共服务的呼声也越来越高。但是我们应当看到,近年来公平的目标不但没有实现,各方面的差距反而逐渐加大,这其中主要包括基本公共服务的城乡差距和地区差距,这些差距是由于自然条件、历史原因、制度原因造成的,客观存在,需要政府发挥积极作用,承担起基本公共服务达到均等化的历史重任。
中国是中央集权制的国家,中央政府承担着发展和稳定的双重职责,既要讲求经济增长的效率,又要维护分配的公平,实现地区间和城乡间公共服务均等化的目标,可谓是重任在肩,但是根据事权划分,这些职责的实现更多的是依靠地方政府的具体实施落实。1994年分税制财政管理体制改革之后,财力更多的向中央政府集中,地方政府的事权范围多而广,但是财力相比来说不足,并且不同地区差异巨大,无法与事权相匹配。实现公共服务均等化的目标,需要中央政府提供财力支援,因而中央政府对地方政府的纵向转移支付成为增加地方政府财力,均衡地区间差异、体现中央意图的重要手段。政府间纵向转移支付制度的产生,从根本上说源于财政分权所导致的政府间财力失衡,财力失衡导致地区间的基本公共服务均等化目标无法实现,所以需要转移支付制度的合理设计以便促进地区间基本公共服务均等化供给。本文主要关注这样一个问题：中央对地方政府的转移支付是否能促进基本公共服务均等化水平的提高?在政府基本公共服务均等化的目标指引下,应该如何完善转移支付制度?本文将对全国除西藏外的省市区的基本公共服务均等化水平和以山东省为例对市级政府提供的基本公共服务均等化的水平进行评价,在两级层面上对上述问题进行研究。
本文共分七章,具体各章内容如下：
第一章,导言。简单介绍本文研究的背景和意义,并介绍全文的结构和创新点。
第二章,转移支付促进基本公共服务均等化的相关文献综述,介绍基本公共服务均等化的内涵、理论依据、度量方法和影响因素,对财政均衡以及财力均衡的理论和实践进行描述,在基本公共服务均等化实现方式中更看重财力均衡对公共服务能力均等化的重要作用,在实现地区间财力均衡问题上突出转移支付的重要地位,并对转移支付促进基本公共服务均等化问题的研究汇总,并从效应方面介绍了转移支付对地区间公共服务均等化的影响。
第三章,转移支付促进公共服务均等化的内在机制。先介绍转移支付制度的发展过程,现行转移支付的主要形式,着重分析了转移支付制度与实现基本公共服务均等化之间的联系,认为转移支付制度是实现基本公共服务均等化的重要手段,而实现公共服务均等化是转移支付制度的主要目标,并且介绍了其他国家运用转移支付促进公共服务均等化的实践经验,从理论和实践上得出结论,转移支付制度的合理设计是可以促进地区间公共服务均等化的。但是在我国目前的中央政府转移支付的设计能否存进地区之间公共服务的均等化,还需要进行实证检验。
第四章,转移支付和基本公共服务均等化的现状分析,首先对转移支付制度的实施情况进行调查,对中央对地方政府的转移支付变化趋势进行研究,并根据全国地市县分类转移支付情况进行分析,发现现行转移支付在数额和结构方面存在的问题。对我国基本公共服务的均等化程度进行测算,以省市区一级政府为对象,建立省级基本公共服务指数测度体系,从社会保障、公共卫生、基础教育、基础设施、环境保护、科学技术与公共文化七个方面入手,建立起包含7个一级目标、20个二级指标在内的地区基本公共服务指数测度体系,得出结论,2000-2011年我国不同省市区的基本公共服务均等化指数有升有降,前几年呈现.单边增长的态势,近几年波动较大,省际的基本公共服务均等化水平有所提高,尽管在2007年达到最高点之后变异系数略有缩小,地区间基本公共服务均等化程度有所提高,但并不是很明显,在2009年下降之后2010年迅速上升,在2011年又进一步缩小,愈加表现出地区间基本公共服务的公共水平变化较大。
第五章,转移支付促进公共服务均等化的实证分析。通过普通而板固定效应模型检验中央对各省级政府的转移支付对省级公共服务均等化的影响,发现：财力性转移支付对基本公共服务均等化产生显著的正效应,税收返还也对基本公共服务均等化产生正效应,而专项转移支付、税收收入、预算外资金收入、预算支出、人均GDP、物价因素作为控制变量对基本公共服务均等化的效应不显著。
第六章,山东省级转移支付对各市公共服务均等化的影响。将转移支付层级扩展到省以下,检验省际转移支付对17个城市的公共服务均等化的影响。在检验之前,首先建立山东省各市基本公共服务均等化测度的指标体系,由于数据的可得性不同,选用比省级基本公共服务均等化指标体系更为简单的指标,得出山东省基本公共服务均等化指数,并且利用2007-2009年山东省17个市的面板数据检验了省级对下转移支付总额以及分项转移支付额对省以下基本公共服务均等的影响,得出以下结论：人均GDP对山东省内基本公共服务均等化的效应显著；转移支付对基本公共服务均等化的促进作用不明显,不管是转移支付总额还是分项转移支付来看效果都不明显,预算性收入、预算性支出作为控制变量对基本公共服务均等化的效应也不显著。
第七章,完善转移支付制度,促进公共服务均等化的思路,阐述了我国促进政府间基本公共服务均等化的路径选择主要就是改革转移支付制度,这是解决政府财力失衡问题,促进政府间基本公共服务均等化目标实现的重要途径,应该稳步推进。考虑到各地区之间自然条件差异、经济发展水平差距、政府财力有限的现实,基本公共服务均等化的实现是个长期过程。在完善转移支付促进基本公共服务均等化的思路部分,提出完善中央政府转移支付制度的措施包括：合理划分政府的事权范围；深化财政体制改革,增进政府服务职能；完善转移支付制度；加快法制建设步伐,依法实施转移支付。提出要确立两种不同的转移支付模式；为基本公共服务均等化项目安排专项转移支付等。并且提出具体转移支付的设计方案,包括均衡性转移支付方案设计,专项转移支付方案设计。
本文的研究方法包括：第一,运用统计方法,选择政府在基本公共服务各领域当中的典型指标,构建指标体系,运用层次分析法和主成分分析法,测量省级及市级基本公共服务均等化水平。第二,运用普通面板固定效应模型,选择多个样本进行计量分析,发现转移支付确实能够促进基本公共服务的均等化提供。
本文的主要观点包括：第一,比较完整论述了全国以及省一级政府转移支付与地区间基本公共服务均等化的关系,指出转移支付是实现地区间基本公共服务均等化的主要方式。第二,论述了转移支付促进公共服务均等化的内在机制,指出转移支付制度对促进地区财力均衡的作用有助于实现公共服务均等化。第三,实证检验了我国转移支付是促进公共服务均等化的重要影响因素,并提出了有助于提高地区间基本公共服务均等化的转移支付制度完善措施。
本文的创新主要表现在：第一,本文在已有理论框架基础上,构建了转移支付对地区间基本公共服务均等化影响的综合分析框架,从理论上将转移支付、财力均衡和基本公共服务均等化放到一个的分析框架,分析通过转移支付制度的设计,最终如何促进基本公共服务均等化实现,在这个框架中,政府转移支付制度是实现基本公共服务均等化的重要手段,基本公共服务均等化是转移支付制度优化的最终目的,在两者中间,还有一个重要的媒介,财力均衡是在转移支付促进基本公共服务均等化的作用机制中起到主要的传导作用。第二,本文比较系统地检验了转移支付对地区间基本公共服务均等化的影响,既研究了中央对省级政府转移支付对省际基本公共服务均等化的影响,还研究了省以下转移支付对市级际基本公共服务均等化的影响。第三,本文根据不同层次转移支付对相应地区间基本公共服务均等化的影响,提出了转移支付制度进一步完善的总体思路,并在此基础上,提出了转移支付的具体设计方案,包括均衡性转移支付的设计方案和专项转移支付的设计方案。
China economy has rapidly developed since the reform and open policy. The GDP which represents the total economic output reached47.21trillion RMB in2011. By the National Bureau of Statistics, it was up to51.93trillion RMB in2012, increasing by more than100times compared to364.5billion in1978. At the same time, the voice that people want to share the fruits of reform and have access to basic public service which offered by the government is higher and higher. We can also see that nowadays the target of fair is not realized and the gap in some aspects is still increasing, which mainly includes the gap between urban and rural areas and regional gaps in basic public service. These gaps are due to natural conditions, historical reasons and system reasons, which urgently need the government play a positive role, undertake the historical responsibility to provide basic public service to achieve the equalization.
China is a unitary state. The central government undertakes the dual responsibilities of development and stability. On one hand the government should emphasize the efficiency of economic growth, on the other hand it should also maintain a fair distribution to realize the target of the equality of public service between urban and rural areas, which is a really heavy responsibility on shoulders. According to the division of powers, the realization of these functions specifically depends on local government's implementation. After the tax-sharing system reform inl994, financial power more and more centralized to the central government. The right scope of local government is wide, but the financial recourses are comparatively insufficient and the differences in different regions are huge, which can't match their powers. To realize the equalization of public service goals, the financial support from the central government is necessary, so the vertical transfer payment from the central government to the local governments become an important means to increase local government financial resources, balance the difference between regions and embody the central intention. The longitudinal intergovernmental transfer payment system fundamentally results from fiscal decentralization intergovernmental financial imbalance. That financial imbalance leads to regional equalization of basic public service objectives can't be achieved, so the rational design of the transfer payment system is needed to promote the equalization of basic public service among regions supply. This paper mainly focuses on questions as follows:Whether the central transfer payment to local governments can improve the level of equal access to basic public service? How to improve the system of transfer payment under the guidance of equal access to basic public service? This paper will evaluate the level of equalization of basic public service by comparing the equalization of basic public service of other provinces in China except Tibet with Shandong Province.
This paper is divided into seven chapters, the specific content of each chapter is as follows:
Chapterl:Introduction. Introduce the background and significance of this study briefly and also the structure and innovation points of the full text.
Chapter2:The related literature summary of transfer payment promote the equalization of basic public service. Introduce the connotation, the equalization of basic public service theory, measurement methods and influence factors. Describe the financial balance and financial balance theory and practice. In the equalization of basic public service, emphasize financial equalization's importance in the ability of public service equalization. Emphasize the prominent important position of financial transfer payment in the realization equalization between the areas and summarize the transfer payment of promoting the equalization of basic public service and introduce the effect of transfer payment from the impact on regional public service equalization.
Chapter3:Transfer payment mechanism to promote equalization of public service. Firstly introduce the development process of the system of transfer payment and the main forms of current transfer payment and then focus on the analysis of relationship between transfer payment and the equalization of basic public service system, with the conclusion that the transfer payment system is an important means to achieve the equalization of basic public service and also the main target to achieve the equalization of public service. Secondly introduce the other countries' successful experience in using the transfer payment to promote the equalization of public service and draw the conclusion from the theory and practice that the rational design of the transfer payment system can promote inter-regional equalization of public service. Whether the design of China's current central government transfer payment can promote the equalization of public service among the different areas also need empirical test.
Chapter4:Analysis of the current situation of the transfer payment and the equalization of basic public service. Firstly conduct an investigation on the implementation of transfer payment system to study the change trend of central transfer payment to local governments and analyze the situation according to the classification of the transfer payment find the existing problems in the amount and structure of the current transfer payment. To estimate the basic public service equalization degree, the paper chooses the provincial level government as the object to establish the index system to measure the level of basic public service. Starting from seven aspects like the social security, public health, education, infrastructure, environmental protection, science and technology and the public culture, established the basic public service measure index system including7first level targets,20second level index. Conclusion shows that China's basic public service equalization index rose up and down from2000-2011.It showed a unilateral growth a few years ago. In recent years, the fluctuation is comparatively large. The level of regional equalization of basic public services has improved. Although the coefficient of variation reached its highest point after slightly reduced in2007, the increase of equalization of basic public services among regions was not obvious. After declining in2009and rising rapidly in2010and further reducing in2011, it shows that there is a large change in the level of public basic services among regions.
Chapter5:An empirical analysis of the transfer payment promoting the equalization of public service. Through the total amount of ordinary panel fixed effect model to test the effect of the total central transfer payment on provincial government public service equalization. The conclusion shows that fiscal transfer payment and tax rebates will have a positive effect on the equalization of basic public services, while the special transfer payment, tax revenue, income, extra budgetary funds, budget expenditure, per capita GDP, price factors as control variables have no significant effects on the equalization of basic public services.
Chapter6:The influence of Shandong provincial transfer payment on the public service equalization in the cities. Extend the transfer payment level below the province to test influence the provincial transfer payment to the equalization of public service on17cities. Shandong province is chosen to establish the index system. Considering the availability of data, choose the more simple indicators compared with the provincial index system to get the basic public service equalization index in Shandong Province and use the2007-2009panel data of17cities in Shandong province to examine the influence of the provincial total payment and partial to transfer payments to the equal access to basic public services. The conclusion shows that the effect of per capita GDP of Shandong province on the equalization of basic public services is significant, while the effect of both the transfer payment and partial transfer payment transfer payment is not obvious. The effect of budget income and budget expenditure as the control variables on the equalization of basic public services is not remarkable too.
Chapter7:Improve the system of transfer payment. The idea of promoting the equalization of public service elaborated the path of equalization of basic public service among the main governments in our country is to reform the system of transfer payment. This is an important way to solve the problem of financial imbalance between governments and to achieve the goal of promoting the equalization of basic public service, which should advance steadily. Considering the differences between regions, natural conditions, economic development level disparity, the government limited financial reality, the equalization of basic public service implementation is a long-term process. In the part that perfecting the transfer payment to promote the equalization of basic public service, the measures proposed in improving the central government transfer payment system includes:the reasonable division of powers in the scope of government; deepen the reform of financial system, enhance the service function of the government; improve the system of transfer payment; accelerate the pace of construction of legal system, implementation of transfer payment in accordance with the law. The paper also proposed to establish two different transfer payment modes arrange special transfer payment equalization of basic public service for the projects and proposed specific transfer payment design including equalization transfer scheme design, special transfer payment scheme design.
Research methods of this paper include:firstly, by using the statistical method, the typical indicators the government had in the areas of basic public service are chosen to build the index system. Use the analytic hierarchy process and principal component analysis to test the level of provincial and municipal equal access to basic public service; secondly, by the use of the common panel fixed effects model, the writer selects a plurality of samples to analyze the whole situation and find that the transfer payment can indeed promote the equalization of basic public service.
The main points of this paper include:Firstly, completely discussed the relationship between the national and provincial level of government transfer payment and the local equalization of basic public service and pointed out that the transfer payment is the main mode to achieve the equalization of basic public service among regions. Secondly, discussed the internal mechanism of transfer payment to promote the equalization of public service, pointed out that the transfer payment system in promoting regional financial equalization is very helpful to realize the equalization of public service. Thirdly, Empirical test shows that China's transfer payment is an important factor to promote the equalization of public service and puts forward some measures to improve the equalization of basic public service among regions of the transfer payment system.
The innovation of this thesis lies as the follows:Firstly, the paper constructed the transfer payment comprehensive analysis framework of the equalization of basic public service among regions based on the existing theoretical framework and divided the effect that transfer payment on the equalization of basic public service among regions into direct effect and indirect effect. Secondly, This paper systematically examines the transfer payment effect on the equalization of basic public service among regions, it studied not only the central government to provincial government transfer payment effect on the equalization of basic public service, but also the transfer payment under provincial municipal international influence on the equalization of basic public service. Thirdly, the paper put forward the overall thought to further improve the transfer payment system, according to the effect that different levels of transfer payment have on the corresponding region of equalization of basic public service and on this basis, put forward the concrete design scheme of transfer payment, including design equilibrium transfer payment and special transfer payment.
中国是中央集权制的国家,中央政府承担着发展和稳定的双重职责,既要讲求经济增长的效率,又要维护分配的公平,实现地区间和城乡间公共服务均等化的目标,可谓是重任在肩,但是根据事权划分,这些职责的实现更多的是依靠地方政府的具体实施落实。1994年分税制财政管理体制改革之后,财力更多的向中央政府集中,地方政府的事权范围多而广,但是财力相比来说不足,并且不同地区差异巨大,无法与事权相匹配。实现公共服务均等化的目标,需要中央政府提供财力支援,因而中央政府对地方政府的纵向转移支付成为增加地方政府财力,均衡地区间差异、体现中央意图的重要手段。政府间纵向转移支付制度的产生,从根本上说源于财政分权所导致的政府间财力失衡,财力失衡导致地区间的基本公共服务均等化目标无法实现,所以需要转移支付制度的合理设计以便促进地区间基本公共服务均等化供给。本文主要关注这样一个问题：中央对地方政府的转移支付是否能促进基本公共服务均等化水平的提高?在政府基本公共服务均等化的目标指引下,应该如何完善转移支付制度?本文将对全国除西藏外的省市区的基本公共服务均等化水平和以山东省为例对市级政府提供的基本公共服务均等化的水平进行评价,在两级层面上对上述问题进行研究。
本文共分七章,具体各章内容如下：
第一章,导言。简单介绍本文研究的背景和意义,并介绍全文的结构和创新点。
第二章,转移支付促进基本公共服务均等化的相关文献综述,介绍基本公共服务均等化的内涵、理论依据、度量方法和影响因素,对财政均衡以及财力均衡的理论和实践进行描述,在基本公共服务均等化实现方式中更看重财力均衡对公共服务能力均等化的重要作用,在实现地区间财力均衡问题上突出转移支付的重要地位,并对转移支付促进基本公共服务均等化问题的研究汇总,并从效应方面介绍了转移支付对地区间公共服务均等化的影响。
第三章,转移支付促进公共服务均等化的内在机制。先介绍转移支付制度的发展过程,现行转移支付的主要形式,着重分析了转移支付制度与实现基本公共服务均等化之间的联系,认为转移支付制度是实现基本公共服务均等化的重要手段,而实现公共服务均等化是转移支付制度的主要目标,并且介绍了其他国家运用转移支付促进公共服务均等化的实践经验,从理论和实践上得出结论,转移支付制度的合理设计是可以促进地区间公共服务均等化的。但是在我国目前的中央政府转移支付的设计能否存进地区之间公共服务的均等化,还需要进行实证检验。
第四章,转移支付和基本公共服务均等化的现状分析,首先对转移支付制度的实施情况进行调查,对中央对地方政府的转移支付变化趋势进行研究,并根据全国地市县分类转移支付情况进行分析,发现现行转移支付在数额和结构方面存在的问题。对我国基本公共服务的均等化程度进行测算,以省市区一级政府为对象,建立省级基本公共服务指数测度体系,从社会保障、公共卫生、基础教育、基础设施、环境保护、科学技术与公共文化七个方面入手,建立起包含7个一级目标、20个二级指标在内的地区基本公共服务指数测度体系,得出结论,2000-2011年我国不同省市区的基本公共服务均等化指数有升有降,前几年呈现.单边增长的态势,近几年波动较大,省际的基本公共服务均等化水平有所提高,尽管在2007年达到最高点之后变异系数略有缩小,地区间基本公共服务均等化程度有所提高,但并不是很明显,在2009年下降之后2010年迅速上升,在2011年又进一步缩小,愈加表现出地区间基本公共服务的公共水平变化较大。
第五章,转移支付促进公共服务均等化的实证分析。通过普通而板固定效应模型检验中央对各省级政府的转移支付对省级公共服务均等化的影响,发现：财力性转移支付对基本公共服务均等化产生显著的正效应,税收返还也对基本公共服务均等化产生正效应,而专项转移支付、税收收入、预算外资金收入、预算支出、人均GDP、物价因素作为控制变量对基本公共服务均等化的效应不显著。
第六章,山东省级转移支付对各市公共服务均等化的影响。将转移支付层级扩展到省以下,检验省际转移支付对17个城市的公共服务均等化的影响。在检验之前,首先建立山东省各市基本公共服务均等化测度的指标体系,由于数据的可得性不同,选用比省级基本公共服务均等化指标体系更为简单的指标,得出山东省基本公共服务均等化指数,并且利用2007-2009年山东省17个市的面板数据检验了省级对下转移支付总额以及分项转移支付额对省以下基本公共服务均等的影响,得出以下结论：人均GDP对山东省内基本公共服务均等化的效应显著；转移支付对基本公共服务均等化的促进作用不明显,不管是转移支付总额还是分项转移支付来看效果都不明显,预算性收入、预算性支出作为控制变量对基本公共服务均等化的效应也不显著。
第七章,完善转移支付制度,促进公共服务均等化的思路,阐述了我国促进政府间基本公共服务均等化的路径选择主要就是改革转移支付制度,这是解决政府财力失衡问题,促进政府间基本公共服务均等化目标实现的重要途径,应该稳步推进。考虑到各地区之间自然条件差异、经济发展水平差距、政府财力有限的现实,基本公共服务均等化的实现是个长期过程。在完善转移支付促进基本公共服务均等化的思路部分,提出完善中央政府转移支付制度的措施包括：合理划分政府的事权范围；深化财政体制改革,增进政府服务职能；完善转移支付制度；加快法制建设步伐,依法实施转移支付。提出要确立两种不同的转移支付模式；为基本公共服务均等化项目安排专项转移支付等。并且提出具体转移支付的设计方案,包括均衡性转移支付方案设计,专项转移支付方案设计。
本文的研究方法包括：第一,运用统计方法,选择政府在基本公共服务各领域当中的典型指标,构建指标体系,运用层次分析法和主成分分析法,测量省级及市级基本公共服务均等化水平。第二,运用普通面板固定效应模型,选择多个样本进行计量分析,发现转移支付确实能够促进基本公共服务的均等化提供。
本文的主要观点包括：第一,比较完整论述了全国以及省一级政府转移支付与地区间基本公共服务均等化的关系,指出转移支付是实现地区间基本公共服务均等化的主要方式。第二,论述了转移支付促进公共服务均等化的内在机制,指出转移支付制度对促进地区财力均衡的作用有助于实现公共服务均等化。第三,实证检验了我国转移支付是促进公共服务均等化的重要影响因素,并提出了有助于提高地区间基本公共服务均等化的转移支付制度完善措施。
本文的创新主要表现在：第一,本文在已有理论框架基础上,构建了转移支付对地区间基本公共服务均等化影响的综合分析框架,从理论上将转移支付、财力均衡和基本公共服务均等化放到一个的分析框架,分析通过转移支付制度的设计,最终如何促进基本公共服务均等化实现,在这个框架中,政府转移支付制度是实现基本公共服务均等化的重要手段,基本公共服务均等化是转移支付制度优化的最终目的,在两者中间,还有一个重要的媒介,财力均衡是在转移支付促进基本公共服务均等化的作用机制中起到主要的传导作用。第二,本文比较系统地检验了转移支付对地区间基本公共服务均等化的影响,既研究了中央对省级政府转移支付对省际基本公共服务均等化的影响,还研究了省以下转移支付对市级际基本公共服务均等化的影响。第三,本文根据不同层次转移支付对相应地区间基本公共服务均等化的影响,提出了转移支付制度进一步完善的总体思路,并在此基础上,提出了转移支付的具体设计方案,包括均衡性转移支付的设计方案和专项转移支付的设计方案。
China economy has rapidly developed since the reform and open policy. The GDP which represents the total economic output reached47.21trillion RMB in2011. By the National Bureau of Statistics, it was up to51.93trillion RMB in2012, increasing by more than100times compared to364.5billion in1978. At the same time, the voice that people want to share the fruits of reform and have access to basic public service which offered by the government is higher and higher. We can also see that nowadays the target of fair is not realized and the gap in some aspects is still increasing, which mainly includes the gap between urban and rural areas and regional gaps in basic public service. These gaps are due to natural conditions, historical reasons and system reasons, which urgently need the government play a positive role, undertake the historical responsibility to provide basic public service to achieve the equalization.
China is a unitary state. The central government undertakes the dual responsibilities of development and stability. On one hand the government should emphasize the efficiency of economic growth, on the other hand it should also maintain a fair distribution to realize the target of the equality of public service between urban and rural areas, which is a really heavy responsibility on shoulders. According to the division of powers, the realization of these functions specifically depends on local government's implementation. After the tax-sharing system reform inl994, financial power more and more centralized to the central government. The right scope of local government is wide, but the financial recourses are comparatively insufficient and the differences in different regions are huge, which can't match their powers. To realize the equalization of public service goals, the financial support from the central government is necessary, so the vertical transfer payment from the central government to the local governments become an important means to increase local government financial resources, balance the difference between regions and embody the central intention. The longitudinal intergovernmental transfer payment system fundamentally results from fiscal decentralization intergovernmental financial imbalance. That financial imbalance leads to regional equalization of basic public service objectives can't be achieved, so the rational design of the transfer payment system is needed to promote the equalization of basic public service among regions supply. This paper mainly focuses on questions as follows:Whether the central transfer payment to local governments can improve the level of equal access to basic public service? How to improve the system of transfer payment under the guidance of equal access to basic public service? This paper will evaluate the level of equalization of basic public service by comparing the equalization of basic public service of other provinces in China except Tibet with Shandong Province.
This paper is divided into seven chapters, the specific content of each chapter is as follows:
Chapterl:Introduction. Introduce the background and significance of this study briefly and also the structure and innovation points of the full text.
Chapter2:The related literature summary of transfer payment promote the equalization of basic public service. Introduce the connotation, the equalization of basic public service theory, measurement methods and influence factors. Describe the financial balance and financial balance theory and practice. In the equalization of basic public service, emphasize financial equalization's importance in the ability of public service equalization. Emphasize the prominent important position of financial transfer payment in the realization equalization between the areas and summarize the transfer payment of promoting the equalization of basic public service and introduce the effect of transfer payment from the impact on regional public service equalization.
Chapter3:Transfer payment mechanism to promote equalization of public service. Firstly introduce the development process of the system of transfer payment and the main forms of current transfer payment and then focus on the analysis of relationship between transfer payment and the equalization of basic public service system, with the conclusion that the transfer payment system is an important means to achieve the equalization of basic public service and also the main target to achieve the equalization of public service. Secondly introduce the other countries' successful experience in using the transfer payment to promote the equalization of public service and draw the conclusion from the theory and practice that the rational design of the transfer payment system can promote inter-regional equalization of public service. Whether the design of China's current central government transfer payment can promote the equalization of public service among the different areas also need empirical test.
Chapter4:Analysis of the current situation of the transfer payment and the equalization of basic public service. Firstly conduct an investigation on the implementation of transfer payment system to study the change trend of central transfer payment to local governments and analyze the situation according to the classification of the transfer payment find the existing problems in the amount and structure of the current transfer payment. To estimate the basic public service equalization degree, the paper chooses the provincial level government as the object to establish the index system to measure the level of basic public service. Starting from seven aspects like the social security, public health, education, infrastructure, environmental protection, science and technology and the public culture, established the basic public service measure index system including7first level targets,20second level index. Conclusion shows that China's basic public service equalization index rose up and down from2000-2011.It showed a unilateral growth a few years ago. In recent years, the fluctuation is comparatively large. The level of regional equalization of basic public services has improved. Although the coefficient of variation reached its highest point after slightly reduced in2007, the increase of equalization of basic public services among regions was not obvious. After declining in2009and rising rapidly in2010and further reducing in2011, it shows that there is a large change in the level of public basic services among regions.
Chapter5:An empirical analysis of the transfer payment promoting the equalization of public service. Through the total amount of ordinary panel fixed effect model to test the effect of the total central transfer payment on provincial government public service equalization. The conclusion shows that fiscal transfer payment and tax rebates will have a positive effect on the equalization of basic public services, while the special transfer payment, tax revenue, income, extra budgetary funds, budget expenditure, per capita GDP, price factors as control variables have no significant effects on the equalization of basic public services.
Chapter6:The influence of Shandong provincial transfer payment on the public service equalization in the cities. Extend the transfer payment level below the province to test influence the provincial transfer payment to the equalization of public service on17cities. Shandong province is chosen to establish the index system. Considering the availability of data, choose the more simple indicators compared with the provincial index system to get the basic public service equalization index in Shandong Province and use the2007-2009panel data of17cities in Shandong province to examine the influence of the provincial total payment and partial to transfer payments to the equal access to basic public services. The conclusion shows that the effect of per capita GDP of Shandong province on the equalization of basic public services is significant, while the effect of both the transfer payment and partial transfer payment transfer payment is not obvious. The effect of budget income and budget expenditure as the control variables on the equalization of basic public services is not remarkable too.
Chapter7:Improve the system of transfer payment. The idea of promoting the equalization of public service elaborated the path of equalization of basic public service among the main governments in our country is to reform the system of transfer payment. This is an important way to solve the problem of financial imbalance between governments and to achieve the goal of promoting the equalization of basic public service, which should advance steadily. Considering the differences between regions, natural conditions, economic development level disparity, the government limited financial reality, the equalization of basic public service implementation is a long-term process. In the part that perfecting the transfer payment to promote the equalization of basic public service, the measures proposed in improving the central government transfer payment system includes:the reasonable division of powers in the scope of government; deepen the reform of financial system, enhance the service function of the government; improve the system of transfer payment; accelerate the pace of construction of legal system, implementation of transfer payment in accordance with the law. The paper also proposed to establish two different transfer payment modes arrange special transfer payment equalization of basic public service for the projects and proposed specific transfer payment design including equalization transfer scheme design, special transfer payment scheme design.
Research methods of this paper include:firstly, by using the statistical method, the typical indicators the government had in the areas of basic public service are chosen to build the index system. Use the analytic hierarchy process and principal component analysis to test the level of provincial and municipal equal access to basic public service; secondly, by the use of the common panel fixed effects model, the writer selects a plurality of samples to analyze the whole situation and find that the transfer payment can indeed promote the equalization of basic public service.
The main points of this paper include:Firstly, completely discussed the relationship between the national and provincial level of government transfer payment and the local equalization of basic public service and pointed out that the transfer payment is the main mode to achieve the equalization of basic public service among regions. Secondly, discussed the internal mechanism of transfer payment to promote the equalization of public service, pointed out that the transfer payment system in promoting regional financial equalization is very helpful to realize the equalization of public service. Thirdly, Empirical test shows that China's transfer payment is an important factor to promote the equalization of public service and puts forward some measures to improve the equalization of basic public service among regions of the transfer payment system.
The innovation of this thesis lies as the follows:Firstly, the paper constructed the transfer payment comprehensive analysis framework of the equalization of basic public service among regions based on the existing theoretical framework and divided the effect that transfer payment on the equalization of basic public service among regions into direct effect and indirect effect. Secondly, This paper systematically examines the transfer payment effect on the equalization of basic public service among regions, it studied not only the central government to provincial government transfer payment effect on the equalization of basic public service, but also the transfer payment under provincial municipal international influence on the equalization of basic public service. Thirdly, the paper put forward the overall thought to further improve the transfer payment system, according to the effect that different levels of transfer payment have on the corresponding region of equalization of basic public service and on this basis, put forward the concrete design scheme of transfer payment, including design equilibrium transfer payment and special transfer payment.
引文
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