实现基本公共服务均等化的转移支付制度研究

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浙江财经学院硕士学位论文

摘要

政府间财政转移支付制度是实行分级分税财政体制国家普遍采用的，用来缓

解财政纵向失衡和横向失衡等的一项重要制度，它的终极目标就是实现整个辖区

内居民享受的公共服务均等化。我国的公共服务供给现状很是让人担忧，不仅水

平低下，不同区域，不同群体和不同阶层之间的居民享受的公共服务数量严重不

均衡。现在均等基本公共服务是我国政府的一个紧迫的施政目标，然而应担此重

任的转移支付的制度设计却与此目标有着很大的偏差，因此研究实现公共服务均

等化的转移支付制度已成为一个重大课题。

提高公共服务是政府不能推却的责任，当前均等基本公共服务是我国政府应

该首先做的。公共服务的概念突破了经济学上公共产品的框框，应该从新的角度

考虑。至于什么是基本，基础教育、医疗卫生和社会保障三个方面最是应该首先

均等提供，同时还有不同地区居民的迫在眉睫的差异性需要。均等化也是一个相

对的概念，并不是“平均”，但应至少保证一个最低标准的水平。

经济增长并不能完全保障公共服务的均等提供，这已经是被证明的了，还要

靠一系列的制度相配套，财政转移支付制度是一个重要手段之一，因为它提供必

要的财力支持。同时财政转移支付制度的目标也应该就是均等公共服务，然而事

实并非如此。

本文通过分析发现，税收返还是与公共服务均等的目标是背道而驰的，财力

性转移支付是个大“杂烩”，它的政策目标定位并不在此，决定了不能实现基本公

共服务的均等。笔者作了计量模型得出了一个小推测：备受人推崇的一般性转移

支付，在均等基本公共服务面前却显得很是乏力，进行理论分析发现一般性转移

支付的“用武之地”是在宏观上均等各地财力，均等公共服务 “鞭长莫及”。多

受人抨击的专项转移支付在均等基本公共服务方面“如鱼得水”，因为能较好地保

证专款专用，直接提高公共服务水平，同时由于是全国性的公共服务，各地的偏

好差距不大，它造成的效率损失也很小。

本文最后得出结论：专项转移支付是财政转移支付制度在实现基本公共服务

均等化的主角，作制度设计时在明确各级政府支出责任的同时，要改进专项转移

浙江财经学院硕士学位论文

支付管理方式，合理确定各地资金的分配标准，促进实现公共服务均等化的转移

支付制度的完善。

关键词：公共服务；均等；转移支付制度；专项转移支付

浙江财经学院硕士学位论文

III

ABSTRACT

The intergovernmental fiscal transfer payment system is implemented at the tax

classification commonly used by financial institutions of the country, to ease the fiscal

imbalance between vertical and horizontal imbalances such as a major system, and its

ultimate goal is to realize the enjoyment of the residents of the entire area of the

equalization of public services. China's supply of public services is the status quo is

worrying, not only the lower level, different regions, different groups and between

different sectors of the public services residents enjoy a serious imbalance. The

equalization of basic public services now is the Chinese government's policy goal of a

tight, but the existing system design and goals have great deviation, research on

achieving equalization of public services and transfer payment system has become a

major issue.

Although the delivery of public services is the responsibility of the government

can not refuse, the current equalization of basic public services is that the government

should first of all do. This writer believes that the concept of public service broke the

economics of public goods frame, it should be from a new perspective. What is the

basic, basic education, health and social security of the three areas should be the first to

provide equalization, but also the residents of different parts of the difference between

the imminent need. Equal is a relative concept, is not "average."

Economic growth can not be fully the equal protection provision of public services,

this is already proven, but also relies on a series of completing the system, the financial

transfer payment system is an important means of, as it provides the necessary financial

support. At the same time the financial transfer payment system should be the goal of

public service is equal, but the facts is not so.

Based on the analysis found, with the tax return is contrary to the equalization of

public services, financial resources and transfer payments is very confused, it is not the

goal here. Measurement model that the author made a small speculate: much people

respected general transfer payments, in the face of the equalization of basic public

浙江财经学院硕士学位论文

services has become very weak, theoretical analysis shows that the general transfer

payments, "a battlefield." At the macro level is equal throughout the financial, public

service can not equal " Strong it difficult. " Many people criticized by the special

transfer payments equal basic public services in the area "soon" because can better

guarantee earmarked directly improve the level of public services, as well as because of

the public service is a national, not around the preference gap, it also caused a small loss

of efficiency.

Finally concluded: special transfer payments is the financial transfer payment

system in achieving the equalization of basic public services the protagonist of a system

design at all levels of government expenditure in the clear responsibility, we must also

improve the management of special transfer payments, set reasonable funding around

the allocation criteria to promote the equalization of public services in the improvement

of the system of transfer payments.

Key Words: public services; Equalization; The system of transfer payments;

Special transfer payments

浙江财经学院硕士学位论文

第一章引言 .................................................................................................................................. 1

第一节研究的背景及意义...................................................................................................... 1

第二节相关研究综述.............................................................................................................. 2

第二章 “基本公共服务均等”分析..................................................................................... 4

第一节提供什么—“公共服务”等同于“公共产品”吗 .................................................. 4

第二节提供现状——我国现阶段的公共服务水平 .............................................................. 5

第三节提供多少——“基本”公共服务的界定 .................................................................. 8

第四节如何分配——对“均等”的探讨.............................................................................. 9

第五节结果与过程的争论——均等服务与均等财力 ........................................................ 14

第六节目标的实现——均等化实现的财力支持 ................................................................ 15

第三章现行转移支付制度与公共服务均等化的吻合度分析 ..................................... 19

第一节转移支付的终极目标就是实现公共服务均等化 .................................................... 19

第二节转移支付与公共服务均等吻合度的实证分析 ........................................................ 21

第四章对转移支付制度的分析与思考 .............................................................................. 27

第一节转移支付的功能定位................................................................................................ 27

第二节税收返还的去留........................................................................................................ 27

第三节财力性转移支付改革的方向.................................................................................... 28

第四节专项转移支付的作用发挥........................................................................................ 31

第五章目标实现与制度的完善............................................................................................ 37

参考文献 ......................................................................................................................................... 39

致谢.............................................................................................................................................. 43

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摘要：

浙江财经学院硕士学位论文I摘要政府间财政转移支付制度是实行分级分税财政体制国家普遍采用的，用来缓解财政纵向失衡和横向失衡等的一项重要制度，它的终极目标就是实现整个辖区内居民享受的公共服务均等化。我国的公共服务供给现状很是让人担忧，不仅水平低下，不同区域，不同群体和不同阶层之间的居民享受的公共服务数量严重不均衡。现在均等基本公共服务是我国政府的一个紧迫的施政目标，然而应担此重任的转移支付的制度设计却与此目标有着很大的偏差，因此研究实现公共服务均等化的转移支付制度已成为一个重大课题。提高公共服务是政府不能推却的责任，当前均等基本公共服务是我国政府应该首先做的。公共服务的概念突破了经济学上公共产品的...

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