公共财政视角下的中国地方财政支出结构及其优化研究
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摘要
1998年中国政府提出要构建与市场经济相适应的公共财政体制,10年来公共财政体制建设已经取得了一定的进展,地方财政支出结构的优化是公共财政体制建设的重要内容,日益为人们所关注。本文以公共财政理论为依据,对公共财政体制确立后中国地方财政支出结构进行实证分析,揭示其演进趋势和仍存在的不足,在对地方财政支出结构主要影响因素进行全面考察的基础上,提出进一步优化中国地方财政支出结构的政策建议。
第一部分是文献综述,首先,对国外公共财政理论中关于财政职能和财政分权的研究进行了梳理,明确了财政职能是财政支出结构形成的基础,在财政分权体制下,地方财政支出结构要与本级财政承担的财政职能相适应。其次,回顾了我国公共财政理论提出和不断丰富的过程,归纳了中国公共财政理论关于财政支出结构的基本观点。最后,在对中外研究成果综合评价的基础上,提出中国地方财政支出结构优化的目标:资源配置方面的支出要确保地方公共物品提供,收入分配方面支出应该注重调整起点的公平,加大就业方面的投入。在经济稳定方面地方支出主要是配合中央的政策落实。地方财政还应该促进地方经济社会的科学发展。
第二部分进行了国际经验的比较,通过对代表性联邦制和单一制国家的地方财政支出结构的考察,发现这些国家地方财政支出结构都是以明确的事权划分为依据,但由于分权程度和历史政治等因素也具有多样化的特点。各国都在根据经济和社会的发展对本国的地方财政支出结构进行调整。
第三部分对中国公共财政体制确立后地方财政支出结构进行了分析,发现经济建设支出的下降和保障性支出的增加是最为明显的特征。反映了公共财政体制的基本要求。但不同地区的支出结构变化趋势和幅度存在很大的不同。地方各级次政府的财政支出结构变化也存在差异。这些差异反映了中国公共财政体制建设的进程的不均衡。
第四部分分析了当前中国地方财政支出结构存在的主要问题。首先,地方负责过多的本应由中央承担的保障性支出责任,使调解收入分配的作用难以发挥,过高的保障性支出还使一些地区财政压力巨大,不利于支出结构的优化。其次,教育和医疗等公益性财政支出总量不足,内部结构也不合量。再次,行政支出比重不合理。经济建设支出与科学发展的要求也存在差距。最后,分析发现地方基本公共服务支出均等化水平较低,促进经济增长的效果较差。
第五部分研究中国地方财政支出结构的影响因素。首先,通过计量方法发现了地方财政支出结构与一些重要变量的相关关系及不同省份、不同年份的个体特征和时期特征。其次,分析表明财政体制因素给地方财政支出结构带来较大影响,一些地方财政自给率不高,许多支出项目依靠中央财政的转移支付,财政支出结构较多地体现了中央的财政目标。省以下财政体制改革也使地方不同级次政府之间的支出结构发生较大变化。再次,财政政策因素造成了地方财政支出结构中某些项目的波动,在积极财政政策期间,为扩大内需地方经济建设支出比重有较大幅度提高。行政支出和保障性支出也受到一定影响。
第六部分在实证分析的基础上,从公共财政理论的视角,对中国地方财政支出结构的优化提出了政策建议。首先,要坚持以人为本和统筹兼顾的原则,实现地方财政支出结构的公共化,使地方财政支出结构更加符合地方公共需求。公益性支出要增加教育支出总量,优化教育支出结构,扩大财政卫生医疗支出受益范围,确保基本医疗卫生服务。深化其他公益性事业单位改革。行政支出重点要加快政府职能的转变,降低行政成本,提高行政效率。保障性支出要加快行政事业单位养老保障体制改革,加强就业方面的支出。经济建设支出应该增加公益性基本建设支出,加大农业方面投入,优化支持企业方式。其次,应该合理划分中央和地方的事权,将基本社会保障主要支出责任上划中央财政,调整中央和地方高等教育支出责任的分配。中央财政还应该优化转移支付的种类和方式,加快省以下各级财政支出结构的调整。再次,优化地方财政支出结构要以财政支出结构管理的法制化和科学化为保证。加强地方财政支出结构管理的法规体系建设,将各级政府的事权分配及转移支付等重要事项以法律的形式确定下来。加快地方财政部门预算改革,强化人大对地方财政支出结构的法律监督。还要以制度创新化解地方财政支出的预算约束。对于一些基础设施等方面支出,可以引入非财政资金,缓解地方财政压力。还要积极探索地方政府债权融资的有效方式。
China government decided to establish the public finance system which is compatible to market economy in 1998. Some progress has been made in last 10 years. People attached most importance on the optimization of local public expenditure structure which is an important part of the establishment of public finance. Based on public finance theory a positive analysis of local public expenditure structure in China will be made to find its tendency and deficiency. Some proposals will be put forward about the optimization of local public expenditure structure in China according to the analysis of its influential factors.
The first part is literature review. First, the research on public finance function and fiscal decentralization suggests that the local public expenditure should base on the government function. In a fiscal decentralization system the local public expenditure structure should be adjusted to the function that a local government should undertake. Second, the main points of public expenditure structure will be summarized based on a review of the evolution of public finance theory in China. According to the analysis of relative researches the objective of optimization of local public expenditure structure can be represented. The public expenditure of resource allocation should focus on providing local public goods. The public expenditure of income redistribution should focus on the fairness of staring point which can be improved by more public expenditure on employment. The local public expenditure should implement the macroeconomic policies and improve local economy development in a scientific way.
In the second part a comparative study on local public expenditure structure of representative federalism state and unitary state is made to find some experience. The conclusion is that the local public expenditure structure in these countries is based on a clarified definition of management rights, although the diversification exists because of the degree of decentralization and some historical and politic factors. The local public expenditure structure in these countries is adjusted in accordance with the economic and social condition.
The third part is an analysis of local public expenditure structure in China after the establishment of public finance system. It reveals that the most significant tendency is the decline of economic expenditure and the increase of social security expenditure which meet the changing public needs. However, some differences can be found when the local public expenditure structure is studied in different provinces and different levels, showing the imbalance of establishment of public finance system in China.
The main problem of local public expenditure structure is analyzed in the fourth part. First, the local government undertakes more social security expenditure which is the obligation of central government. Higher proportion of local social security expenditure not only weakens the function of income redistribution but also increase the finance pressure on local government which impedes the optimization of local public expenditure structure. Second, the public expenditure on education and public health is insufficient and has an unreasonable structure. Third, the proportion of administration expenditure is unreasonable and the economic expenditure does not meet the request of scientific development. At last the study suggests that the expenditure on basic public service is not equal in different areas and the expenditure effect on economic increase is not good.
In the fifth part the influence factors of expenditure structure is analyzed. First, an econometrics research reveals the correlation between local public expenditure structure and some important variables with the cross-section and period effect. Second, fiscal regime factor greatly influences the local public expenditure structure. The expenditure structure of some provinces is in the control of the central government because they don’t have enough financial revenue and have to depend on the transfer payment from central government. Fiscal regime reforms below province level also greatly changed the local public expenditure structure. Some kinds of expenditure fluctuate with the macroeconomic policies. When the expansion fiscal policy is implemented the economic expenditure was increased greatly to enlarge inner demand and the administration expenditure and social security expenditure also were affected.
In the sixth part based on the positive analysis some policy suggestions are put forward from a perspective of public finance theory. Local public expenditure structure should be adjusted to meet the local public needs, complying with the principles of people-oriented and overall considerations. The education expenditure should be increased with an optimization of its structure. Public health expenditure should benefit more people to meet the demand of basic public health service. Reform of other public welfare institutions should be depended. To optimize the administration expenditure the government function should be adjusted so that the administration efficiency can be improved and the administration cost can be lowered. The social security expenditure should play a more important role in increasing employment and the social security system of administration and public welfare institutions should be reformed. The main measures of optimizing the economic expenditure are increasing the input on infrastructure of public welfare cause, increasing the support of agriculture and improving the industry development in a more efficient way. Second, the expenditure responsibility distribution between central government and local government should be reasonable. Central government should take more responsibility of basic social security expenditure and higher education expenditure. The transfer payment from central government should be perfected and the adjustment of public expenditure structure below province levels should be sped up. Third, the optimization of local public expenditure structure should be carried out in a scientific and legal way. The establishment of legal system establishment should be strengthened to define the management rights of government at all levels and normalize the transfer payment. Reform of department budget should be accelerated and the supervision on public expenditure structure by local people congress should be reinforced. Institutional innovation is the way to release the local fiscal pressure. Non-governmental fund can be attracted in some infrastructure construction and an effective measure of creditor financing should be explored in local government.
第一部分是文献综述,首先,对国外公共财政理论中关于财政职能和财政分权的研究进行了梳理,明确了财政职能是财政支出结构形成的基础,在财政分权体制下,地方财政支出结构要与本级财政承担的财政职能相适应。其次,回顾了我国公共财政理论提出和不断丰富的过程,归纳了中国公共财政理论关于财政支出结构的基本观点。最后,在对中外研究成果综合评价的基础上,提出中国地方财政支出结构优化的目标:资源配置方面的支出要确保地方公共物品提供,收入分配方面支出应该注重调整起点的公平,加大就业方面的投入。在经济稳定方面地方支出主要是配合中央的政策落实。地方财政还应该促进地方经济社会的科学发展。
第二部分进行了国际经验的比较,通过对代表性联邦制和单一制国家的地方财政支出结构的考察,发现这些国家地方财政支出结构都是以明确的事权划分为依据,但由于分权程度和历史政治等因素也具有多样化的特点。各国都在根据经济和社会的发展对本国的地方财政支出结构进行调整。
第三部分对中国公共财政体制确立后地方财政支出结构进行了分析,发现经济建设支出的下降和保障性支出的增加是最为明显的特征。反映了公共财政体制的基本要求。但不同地区的支出结构变化趋势和幅度存在很大的不同。地方各级次政府的财政支出结构变化也存在差异。这些差异反映了中国公共财政体制建设的进程的不均衡。
第四部分分析了当前中国地方财政支出结构存在的主要问题。首先,地方负责过多的本应由中央承担的保障性支出责任,使调解收入分配的作用难以发挥,过高的保障性支出还使一些地区财政压力巨大,不利于支出结构的优化。其次,教育和医疗等公益性财政支出总量不足,内部结构也不合量。再次,行政支出比重不合理。经济建设支出与科学发展的要求也存在差距。最后,分析发现地方基本公共服务支出均等化水平较低,促进经济增长的效果较差。
第五部分研究中国地方财政支出结构的影响因素。首先,通过计量方法发现了地方财政支出结构与一些重要变量的相关关系及不同省份、不同年份的个体特征和时期特征。其次,分析表明财政体制因素给地方财政支出结构带来较大影响,一些地方财政自给率不高,许多支出项目依靠中央财政的转移支付,财政支出结构较多地体现了中央的财政目标。省以下财政体制改革也使地方不同级次政府之间的支出结构发生较大变化。再次,财政政策因素造成了地方财政支出结构中某些项目的波动,在积极财政政策期间,为扩大内需地方经济建设支出比重有较大幅度提高。行政支出和保障性支出也受到一定影响。
第六部分在实证分析的基础上,从公共财政理论的视角,对中国地方财政支出结构的优化提出了政策建议。首先,要坚持以人为本和统筹兼顾的原则,实现地方财政支出结构的公共化,使地方财政支出结构更加符合地方公共需求。公益性支出要增加教育支出总量,优化教育支出结构,扩大财政卫生医疗支出受益范围,确保基本医疗卫生服务。深化其他公益性事业单位改革。行政支出重点要加快政府职能的转变,降低行政成本,提高行政效率。保障性支出要加快行政事业单位养老保障体制改革,加强就业方面的支出。经济建设支出应该增加公益性基本建设支出,加大农业方面投入,优化支持企业方式。其次,应该合理划分中央和地方的事权,将基本社会保障主要支出责任上划中央财政,调整中央和地方高等教育支出责任的分配。中央财政还应该优化转移支付的种类和方式,加快省以下各级财政支出结构的调整。再次,优化地方财政支出结构要以财政支出结构管理的法制化和科学化为保证。加强地方财政支出结构管理的法规体系建设,将各级政府的事权分配及转移支付等重要事项以法律的形式确定下来。加快地方财政部门预算改革,强化人大对地方财政支出结构的法律监督。还要以制度创新化解地方财政支出的预算约束。对于一些基础设施等方面支出,可以引入非财政资金,缓解地方财政压力。还要积极探索地方政府债权融资的有效方式。
China government decided to establish the public finance system which is compatible to market economy in 1998. Some progress has been made in last 10 years. People attached most importance on the optimization of local public expenditure structure which is an important part of the establishment of public finance. Based on public finance theory a positive analysis of local public expenditure structure in China will be made to find its tendency and deficiency. Some proposals will be put forward about the optimization of local public expenditure structure in China according to the analysis of its influential factors.
The first part is literature review. First, the research on public finance function and fiscal decentralization suggests that the local public expenditure should base on the government function. In a fiscal decentralization system the local public expenditure structure should be adjusted to the function that a local government should undertake. Second, the main points of public expenditure structure will be summarized based on a review of the evolution of public finance theory in China. According to the analysis of relative researches the objective of optimization of local public expenditure structure can be represented. The public expenditure of resource allocation should focus on providing local public goods. The public expenditure of income redistribution should focus on the fairness of staring point which can be improved by more public expenditure on employment. The local public expenditure should implement the macroeconomic policies and improve local economy development in a scientific way.
In the second part a comparative study on local public expenditure structure of representative federalism state and unitary state is made to find some experience. The conclusion is that the local public expenditure structure in these countries is based on a clarified definition of management rights, although the diversification exists because of the degree of decentralization and some historical and politic factors. The local public expenditure structure in these countries is adjusted in accordance with the economic and social condition.
The third part is an analysis of local public expenditure structure in China after the establishment of public finance system. It reveals that the most significant tendency is the decline of economic expenditure and the increase of social security expenditure which meet the changing public needs. However, some differences can be found when the local public expenditure structure is studied in different provinces and different levels, showing the imbalance of establishment of public finance system in China.
The main problem of local public expenditure structure is analyzed in the fourth part. First, the local government undertakes more social security expenditure which is the obligation of central government. Higher proportion of local social security expenditure not only weakens the function of income redistribution but also increase the finance pressure on local government which impedes the optimization of local public expenditure structure. Second, the public expenditure on education and public health is insufficient and has an unreasonable structure. Third, the proportion of administration expenditure is unreasonable and the economic expenditure does not meet the request of scientific development. At last the study suggests that the expenditure on basic public service is not equal in different areas and the expenditure effect on economic increase is not good.
In the fifth part the influence factors of expenditure structure is analyzed. First, an econometrics research reveals the correlation between local public expenditure structure and some important variables with the cross-section and period effect. Second, fiscal regime factor greatly influences the local public expenditure structure. The expenditure structure of some provinces is in the control of the central government because they don’t have enough financial revenue and have to depend on the transfer payment from central government. Fiscal regime reforms below province level also greatly changed the local public expenditure structure. Some kinds of expenditure fluctuate with the macroeconomic policies. When the expansion fiscal policy is implemented the economic expenditure was increased greatly to enlarge inner demand and the administration expenditure and social security expenditure also were affected.
In the sixth part based on the positive analysis some policy suggestions are put forward from a perspective of public finance theory. Local public expenditure structure should be adjusted to meet the local public needs, complying with the principles of people-oriented and overall considerations. The education expenditure should be increased with an optimization of its structure. Public health expenditure should benefit more people to meet the demand of basic public health service. Reform of other public welfare institutions should be depended. To optimize the administration expenditure the government function should be adjusted so that the administration efficiency can be improved and the administration cost can be lowered. The social security expenditure should play a more important role in increasing employment and the social security system of administration and public welfare institutions should be reformed. The main measures of optimizing the economic expenditure are increasing the input on infrastructure of public welfare cause, increasing the support of agriculture and improving the industry development in a more efficient way. Second, the expenditure responsibility distribution between central government and local government should be reasonable. Central government should take more responsibility of basic social security expenditure and higher education expenditure. The transfer payment from central government should be perfected and the adjustment of public expenditure structure below province levels should be sped up. Third, the optimization of local public expenditure structure should be carried out in a scientific and legal way. The establishment of legal system establishment should be strengthened to define the management rights of government at all levels and normalize the transfer payment. Reform of department budget should be accelerated and the supervision on public expenditure structure by local people congress should be reinforced. Institutional innovation is the way to release the local fiscal pressure. Non-governmental fund can be attracted in some infrastructure construction and an effective measure of creditor financing should be explored in local government.
引文
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