财政与发展——中国财政制度变迁研究
日期:2018年01月15日
编辑:
作者:无忧论文网
点击次数:1685
论文价格:200元/篇
论文编号:lw200804220956517232
论文字数:111268
所属栏目:财政政策论文
论文地区:中国
论文语种:中文
论文用途:博士毕业论文 Docotor Thesis
内容摘要:50年代初,中国开始推行重工业优先发展战略,由此形成包括财政体制在内的高度集中统一的计划体制。随着经济发展,中央计划者直接管理、控制大量企业十分困难,监督费用太高,因此只好下放企业和财权。这种分权导致原来的产业、企业、地区之间通过中央计划当局进行的经济联系受到很大削弱,原有的资源计划配置机制被打乱。由此造成各地区内部的产业和企业生产链条中断,形成短缺经济。短缺经济并不是社会主义的必然特征,而是计划体制下的地区分权造成的。财政分权造成一系列后果。与主流理论相反,财政分权并没有起到遏制政府规模扩张的作用,而是促进了政府规模扩张。对中国经济绩效有积极影响的是公共经济管理体制的分权,一般的财政分权对经济绩效的影响不显著。财政体制改革首先需要放弃重工业优先发展战略,国有企业市场化,实现财政体制的公共财政化。中央政府与地方政府以及各级地方政府之间的职能划分应该与市场经济中各自负责提供的公共品外部性覆盖范围相一致。中国的政治和社会结构决定了中央与地方财政关系的目标模式应该是收入集权、支出分权。1994年开始的分税制改革方向是正确的,是建立与市场经济相适应的财政体制的必要步骤,今后应该在转变政府职能的基础上进一步完善分税制改革。关键词:中央与地方关系 发展战略 财政分权 短缺经济 公共经济管理体制 Abstract:Since early 1950’s, China began to carry out heavy industry-oriented development strategy, which resulted in a highly centralized and unified planning system including public finance. With economic development, it is very difficult for the central planner to manage and control directly a vast amount of enterprises and the monitor is costly and hard to perform. So many enterprises and fiscal powers are devolved to lower administrative levels. The decentralization damaged much of the former economic linkages among industries, enterprises and regions through the central planner and the former mechanism of resource allocation was upset. That led to chain interruption of industries and enterprises within each region and the shortage economy occurred. Shortage economy is a consequence of decentralization under the planning system rather than an intrinsic character of socialism. The fiscal decentralization led to a series of consequences. In contrast with the main stream theory, the fiscal decentralization hasn’t prevented the governments from expanding their size and has in fact promoted the expansion of the government size. It is the decentralization of the public economy management system, not the general fiscal decentralization, which has significant effects on economic performance. The prerequisite of the fiscal system reform is to forgo the heavy industry-oriented development strategy, marketize the state-owned enterprises, and convert the fiscal system into public finance. The division of functions and powers between central and local governments or among local governments at different levels should be matched with the externality scope of the public goods that are offered respectively by the governments at different levels. The structure of politics and society determines the targeted pattern of the fiscal relationships between the central and the local governments in China, which should be centralized in government revenue and decentralized in government expenditure. The share-tax reform since 1994 is in the right direction and necessary to set up the fiscal system consistent with market economy. The share-tax reform should be perfected further by the transition of the government functions in the future. Key Words: Relationship between the Central and the Local Governments Development Strategy Fiscal Decentralization Shortage Economy Management System of Public Economy