统筹城乡公共服务均等化的财政制度研究

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3.0 赵德峰 2024-11-19 4 4 2.77MB 74 页 15积分

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摘要

2011 年—2015 年是中国第十二个五年计划期间，这次的五年规划中着重强调

了“改善民生，建立健全公共服务体系”以及“优化布局，增进地区间的可持续

协调发展和我国城镇化进程的健康发展”。当前，我国经济发展可以说迈入了一个

崭新的历史时期，民众对公共服务的需求与公共服务的供给短缺之间的矛盾日益

突出，特别是城市与农村之间在公共服务供给上不均衡情况十分突出。为此，政

府曾多次提出要完善和促进公共服务的均等化。实现城乡公共服务均等化是减缓

社会矛盾与缩小城乡间发展差异的需要，亦是弥补市场失灵的一项行之有效的制

度安排。

本文专门对如何实现城乡公共服务均等化的财政制度进行了研究和分析。论

文共分为六章。第一章是绪论，主要介绍了本文的研究背景和研究意义、国内外

研究综述、研究的方法和框架。第二章是基础理论概述部分，主要介绍了公共服

务的相关概念、相关理论依据包括福利经济学理论、城乡协调发展理论、公共财

政理论以及城乡公共服务均等化与财政制度的关联机制。第三章是对城乡公共服

务均等化进行实证分析的部分，本章在大量详实数据的基础上主要通过泰尔指数

并辅以列表法的方式测算了义务教育、医疗卫生和基本社会保障之间的城乡差异，

结果发现三类公共服务的非均等化情况在不断改善之中，但仍存在一定程度的城

乡差距。第四章则根据我国城乡在公共服务方面的非均等化现状从财政视角分析

导致城乡公共服务发展失衡的原因，概括起来主要包括城乡财政二元结构、政府

间事权与财权的不对称、转移支付制度不够完善以及农村公共服务的供给体制存

在问题。第五章介绍了美国、德国和日本这几个主要的发达国家在促进公共服务

均等化问题上的做法，通过借鉴这三国的成功经验，以期进一步完善我国公共服

务体系建设，为我国城乡公共服务均等化提供思路。第六章是通过研究最后得出

的结果，首先基于我国经济发展现状为城乡公共服务均等化设计了 2014-2023 年的

改革规划路线，分为初步实现均等化阶段和全面实现均等化阶段这两个阶段。随

后，根据造成城乡公共服务非均等化的原因并在借鉴发达国家在公共服务均等化

上成功经验的基础上，提出了旨在促进城乡公共服务均等化的财政政策建议，具

体可以分为四方面，一是必须打破城乡二元结构，构建城乡统一的财政体制；二

是建立健全政府间财权与事权相匹配的体制以增强基层政府的公共服务供给能

力；三是建立完善的财政转移支付体系；四是建立多元化的城乡公共服务供给机

制。

关键词：城乡公共服务均等化财政制度

ABSTRACT

2011-2015 is China's 12th Five-Year Plan period, the five-year plan emphasizes

the "improving people's livelihood, establish and improve the public service system," as

well as the sustainable development of inter-regional coordination "optimize the layout,

promotion and the healthy development of China's urbanization process. " At present,

China's economic development can be said that has entered a new historical period, the

contradiction between supply shortages public demand for public services and public

services have become increasingly prominent, especially between urban and rural areas

in the public service is not balanced situation is very outstanding, for which the

government has repeatedly proposed to improve and promote the equalization of public

services. Urban and rural public service equalization is needed to slow social

contradictions and narrow differences between urban and rural development, also make

up an effective institutional arrangements of market failure.

This article specifically on how to achieve equalization of public services in urban

and rural financial system were studied and analyzed. The thesis is divided into six

chapters. The first chapter is the introduction, introduces the research background and

significance, review study abroad, research methods, frameworks. The second chapter is

an overview of the basic theory section introduces the concepts of public services,

including the relevant theoretical basis for the theory of welfare economics, urban and

rural coordinated development of the theory of public finance theory and equalization of

public services associated with the mechanism of the financial system. The third chapter

is on urban and rural public service equalization empirical analysis part of this chapter

in the large number of detailed data on the basis of the Theil index and supplemented

primarily by way of the list method estimates a basic education, basic health care and

between social security differences between urban and rural areas, and found three types

of non-equalization of public services in the case of continuous improvement among,

but there are still some degree of urban-rural gap. Lead to the development of urban and

rural public services fourth chapter analyzes the reasons for the imbalance according to

the status of non-equalization of public services in urban and rural areas from the

financial perspective, summed up the dual structure of urban and rural areas, including

finance, intergovernmental asymmetric powers and financial authority, the transfer

payment system supply system is not perfect and imperfect public services in rural areas.

The fifth chapter describes the problem of equalization of public services to promote the

practice of the United States, Germany and Japan, several major developed countries,

by drawing on the successful experience of the three countries in order to further

improve our system, the construction of public services for urban and rural equalization

of basic public services to provide ideas. Chapter six is the result of the final results of

the research, the first based on the status quo of China's economic development, urban

and rural public service designed to 2014-2023 years of public service reform path

planning routes into the initial implementation phase equalization equalization stage and

the full realization of this two stages. Subsequently, according to the causes of urban

and rural public service and non-equalization of public services in developed countries

draw on the successful experience of equalization on the basis of recommendations

made fiscal policy aimed at promoting the equalization of public services in urban and

rural areas, can be divided into four specific areas. First, the government must break the

urban-rural dual structure, building a unified financial system, the second is to establish

a sound inter-governmental financial authority and powers to match the system to

enhance the government's grassroots public service supply capacity and the third is to

establish a sound financial transfer payment system, Fourth, establish a diversified

urban and rural public service supply mechanism.

Key word: Coordinated development between Urban-Rural, Public

service, Equalization, Financial system

摘要

ABSTRACT

第一章绪论 ............................................................................................................ 1

§1.1 研究的背景与意义 ............................................................................................... 1

§1.2 国内外研究现状 .................................................................................................. 2

§1.2.1 国外相关研究 ................................................................................................ 2

§1.2.2 国内相关研究 ............................................................................................... 4

§1.2.3 国内外文献简评 ........................................................................................... 7

§1.3 研究方法和框架 ................................................................................................... 8

§1.3.1 研究方法 ........................................................................................................ 8

§1.3.2 研究框架 ........................................................................................................ 9

§1.4 本章小结 ............................................................................................................. 10

第二章公共服务均等化的相关概念及理论基础 ..................................................... 11

§2.1 公共服务均等化的相关概念阐释 ...................................................................... 11

§2.1.1 公共服务的内涵及分类 ............................................................................... 11

§2.1.2 公共服务均等化的内涵 .............................................................................. 12

§2.2 公共服务均等化的理论依据 ............................................................................. 13

§2.2.1 福利经济学理论 .......................................................................................... 13

§2.2.2 城乡协调发展理论 ...................................................................................... 14

§2.2.3 公共财政理论 .............................................................................................. 14

§2.3 城乡公共服务均等化与财政制度的关联机制 ................................................. 15

§2.4 本章小结 ............................................................................................................. 17

第三章城乡公共服务非均等化的实证分析 .............................................................. 18

§3.1 评价方法 ............................................................................................................. 18

§3.2 城乡义务教育的非均等化水平度量 ................................................................ 19

§3.2.1 城乡义务教育非均等化的总体表现 .......................................................... 19

§3.2.2 城乡义务教育非均等化的泰尔指数测算 .................................................. 23

§3.3 城乡医疗卫生的非均等化水平度量 ................................................................ 25

§3.3.1 城乡医疗卫生非均等化的总体表现 .......................................................... 25

§3.3.2 城乡医疗卫生非均等化的泰尔指数测算 .................................................. 28

§3.4 城乡基本社会保障的非均等化水平度量 ........................................................ 30

§3.4.1 城乡基本社会保障非均等化的总体表现 .................................................. 30

§3.4.2 城乡基本社会保障非均等化的泰尔指数测算 .......................................... 31

§3.5 本章小结 ............................................................................................................. 33

第四章财政视角下城乡公共服务非均衡的原因分析 .............................................. 34

§4.1 我国财政的城乡二元结构 ................................................................................. 34

§4.1.1 财政城乡二元结构的主要内容 .................................................................. 34

§4.1.2 财政二元结构对城乡公共服务均等化的影响 .......................................... 34

§4.2 政府间事权与财力配置不对称 ......................................................................... 35

§4.2.1 中央与地方事权与财权的划分不对称 ...................................................... 35

§4.2.2 地方各级政府间事权与财权划分不合理 .................................................. 37

§4.2.3 事权与财权不匹配对基层政府公共服务供给能力的影响 ...................... 39

§4.3 我国现行转移支付体制不完善 ......................................................................... 40

§4.3.1 一般性转移支付规模较小 .......................................................................... 40

§4.3.2 专项转移支付规模较大且比重偏高 .......................................................... 42

§4.3.3 税收返还是逆均等化的转移支付方式 ...................................................... 42

§4.3.4 现行转移支付对城乡公共服务均等化的影响 .......................................... 43

§4.4 农村公共服务供给体制存在问题 ..................................................................... 45

§4.5 本章小结 ............................................................................................................. 45

第五章城乡公共服务均等化的国际经验及借鉴 .................................................... 47

§5.1 美国公共服务均等化的实践 ............................................................................. 47

§5.1.1 美国公共服务均等化概况 .......................................................................... 47

§5.1.2 美国公共服务的均等化政策 ...................................................................... 47

§5.2 德国公共服务的均等化实践 ............................................................................. 49

§5.2.1 德国公共服务均等化概况 .......................................................................... 49

§5 .2.2 德国公共服务的均等化政策 ...................................................................... 50

§5.3 日本公共服务均等化实践 ................................................................................. 51

§5.3.1 日本公共服务均等化概况 .......................................................................... 51

§5.3.2 日本公共服务的均等化政策 ...................................................................... 52

§5.4 各国经验对我国城乡公共服务均等化的借鉴与启示 ..................................... 54

§5.4.1 正确处理政府与市场的关系，适度引入竞争机制 .................................. 54

§5.4.2 明确各级政府的公共服务分工，并实现财权与事权相匹配 .................. 54

§5.4.3 规范的财政转移支付制度对实现公共服务均等化功不可没 .................. 55

§5.4.4 完善的法律法规为实现公共服务均等化提供保障 .................................. 55

§5.5 本章小结 ............................................................................................................. 56

第六章促进城乡公共服务均等化的财政制度改革路径 .......................................... 57

§6.1 2014 年—2023 年城乡公共服务均等化的路线图 ........................................... 57

§6.1.1 初步实现城乡公共服务均等化（2014-2018 年） .................................... 57

§6.1.2 全面实现城乡公共服务均等化（2019-2023 年） .................................... 58

§6.2 财政制度改革的基本框架 ................................................................................. 59

§6.2.1 打破城乡二元结构，构建城乡统一的财政体制 ...................................... 59

§6.2.2 建立健全政府间财权与事权相匹配的体制 .............................................. 60

§6.2.3 以城乡公共服务均衡为导向完善财政转移支付体系 .............................. 61

§6.2.4 建立多元化的城乡公共服务供给机制 ...................................................... 64

§6.3 本章小结 ............................................................................................................. 65

参考文献 ........................................................................................................................ 66

在读期间发表的论文和承担科研项目及取得成果 .................................................... 69

致谢 .............................................................................................................................. 70

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摘要：

摘要2011年—2015年是中国第十二个五年计划期间，这次的五年规划中着重强调了“改善民生，建立健全公共服务体系”以及“优化布局，增进地区间的可持续协调发展和我国城镇化进程的健康发展”。当前，我国经济发展可以说迈入了一个崭新的历史时期，民众对公共服务的需求与公共服务的供给短缺之间的矛盾日益突出，特别是城市与农村之间在公共服务供给上不均衡情况十分突出。为此，政府曾多次提出要完善和促进公共服务的均等化。实现城乡公共服务均等化是减缓社会矛盾与缩小城乡间发展差异的需要，亦是弥补市场失灵的一项行之有效的制度安排。本文专门对如何实现城乡公共服务均等化的财政制度进行了研究和分析。论文共分为六章。第一章是绪论...

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