【作者】 田贵贤；

【导师】 孙健夫；

【作者基本信息】 河北大学 ， 世界经济， 2013， 博士

【摘要】 改革开放以来，我国经济在高速增长的同时，地区间经济社会发展不均衡现象亦日益加剧。2005年，党的十六届五中全会提出了“公共服务均等化”这一新的改革命题。2012年，党的十八大指出：“加快改革财税体制，健全中央和地方财力与事权相匹配的体制，完善促进基本公共服务均等化和主体功能区建设的公共财政体系。”适当的财政供给是实现基本公共服务的财力保障，公共服务均等化的目标需要政府财政转移支付制度实现。因此，政府转移支付制度的改革和完善就成为学者乃至民众关注的热点。1994年建立的转移支付制度带有明显的基数法痕迹，在“增量调整，存量不动”的原则下，维护了地方政府的既得利益，影响了均等化目标的实现。通过再分配手段来缩小地区差距，建立一种富裕地区援助贫困地区的稳定的横向转移支付制度，就成为完善财政体制，逐步实现基本公共服务均等化目标的重要课程。横向财政转移支付在我国本身就是一个比较新颖的研究课题，虽然近年来社会各界都逐步认识到了这一政策制度的重要性，但对于这一问题的研究是零散的、初步的。本文从弥补我国现行财政转移支付制度的缺陷、促进我国基本公共服务均等化等角度切入，对横向转移支付制度体系建设进行了比较深入的研究。其完整的横向转移支付体系应包含以下内容：伦理基础、法理依据、内容体系、执行标准、资金来源、绩效考核、组织体系以及监管体系等。本文首先论述了横向转移支付与基本公共服务均等化之间的关系，从福利经济学的角度论述了横向转移支付促进基本公共服务均等化的内在机制，然后利用横向转移支付乘数理论构建了横向转移支付与区域经济增长的数理模型，得出重要结论：区域基本公共服务均等化与横向转移支付之间是“道”与“器”的关系，横向转移支付机制能有效实现区域基本公共服务均等化发展。在对我国政府间转移支付制度的均等化效应进行检验时，综合利用统计学中的相关系数、差异系数、泰尔指数等统计指标，重点分析了我国现行转移支付制度的横向均等化效应，以此论证我国建立横向转移支付制度的必要性，并探寻未来横向转移支付改革的创新空间和创新点。接下来从法理基础、伦理基础和实践基础、国际经验四个方面重点论述了我国建立横向转移支付制度的可行性。然后提出了我国横向转移支付制度的基本框架，这也是本论文的核心，主要包括横向转移支付的地位、目标、内容体系、组织体系、监督体系、运行体系、绩效评估等。一是界定了横向转移支付在整个转移支付体系中的地位。根据纵向和横向转移支付的作用边界及实践分工，构建纵向转移支付为主、横向转移支付为辅、纵横交错的转移支付体系。二是明确了横向转移支付的目标是实现区域间基本公共服务均等化。三是构建了现阶段我国横向转移支付的内容体系，包括生态补偿类横向转移支付以及基本财力均等类横向转移支付两个层次。不同层次的横向转移支付从根本目标上是一致的，即实现不同区域基本公共服务均等化，但分别有着不同的原则、不同的运行方式、不同的运行平台，并因应设计各自的运行模式、执行标准、资金来源、组织体系。最后根据横向转移支付内容的层次性设计科学的绩效考评体系，使得该考评体系既体现公平又兼顾效率，既体现政治意图又遵从经济规律。鉴于横向转移支付制度的建立是一个系统性工程，需要相关配套政策的协调,本文最后主要从纵向转移支付制度的完善、财权和事权相匹配、立法以及政府考核体制四个方面进行了具体论述。更多还原

【Abstract】 Since the policy of reform and opening up, economic and social development amongregions has been becoming increasingly imbalanced when China’s economy develops inhigh speed. In2005, fifth plenary of the sixteen session proposed a new reform proposition,that is, equalization of public service. In2012, The eighteenth National Congress of CPCpointed out that it’s necessary to accelerate taxation system reform, set up a system thatmatches the central and local financial resources, improve the equalization of fundamentalpublic service as well as the construction of public finance system on the main functionalareas.The appropriate financial supply financially guarantees the realization of the basicpublic service. Furthermore, the goal of public service equalization requires the achievementof government fiscal transfer payment system. Therefore, the reform and improvement ofgovernment transfer payment system has become the focus of scholars and the public. Thetransfer payment system established in1994has distinct signs, which guarantee the localgovernment and affect the achievement of equalization goal in light of the principle of"incremental adjustment, the stock sustain". The distinguished financial system refers tonarrow the regional gap by means of redistribution and the establishment of horizontaltransfer payment system which means the rich areas aid the poor areas. Then, an importantcurriculum, that is, the goal of fundamental public services equalization is graduallyachieved.Horizontal financial transfer payment in China is a relatively new research. Althoughpeople from all walks of life have gradually realized the importance of this system in recentyears, the study on this issue is fragmented, preliminary. The full horizontal transferpayment system should include the following contents: the ethical basis, legal basis, thecontent system, the implementation standards, sources of funds, performance evaluation,organization system and supervision system, and so on.This paper firstly discusses the relationship between horizontal transfer payment and the equalization of basic public services as well as the inherent mechanism that horizontaltransfer payment promotes the equalization of basic public services from perspective ofwelfare economics. Then the mathematical model on horizontal transfer payment andregional economic growth is set up by using the multiplier theory of horizontal transferpayment. What’s more, an important conclusion has been drawn, that is, the relationshipbetween regional equalization of basic public services and horizontal transfer payment iscompared to "Tao" and "Qi". In addition, the mechanism of horizontal transfer payment caneffectively make the basic public services among regions development in equal way. On thebasis of correlation coefficient, difference coefficient, Theil index and other statisticalindicators in statistics, this paper mainly analyses the equalization effect of China’s currenttransfer payment system in order to prove the necessity of establishing horizontal transferpayment in China and explore the coming innovation room and innovations of horizontaltransfer payment. Then, the thesis focuses on the feasibility of setting up horizontal transferpayment system in china in terms of legal, ethical and practical basis. The sixth chapterconstructs the basic framework of horizontal transfer payment system in China which is thecore part of this paper. The basic framework of horizontal transfer payment includeshorizontal transfer payment status, objectives, content system, organization system,supervision system, running system, performance evaluation, and so on. Firstly, it defines thestatus of horizontal transfer payment in the transfer payment system. According to differentfunction of vertical and horizontal transfer payment, this paper explores a crisscross patternof transfer transfer payment system, that is, transfer payment gives priority to horizontaltransfer payment. Secondly, it defines the goal of horizontal transfer payment is to achieveequalization of basic public services among regions. Thirdly, this chapter constructs a contentsystem of horizontal transfer payment at the present stage of our country, including two levelsof horizontal transfer payment, that is, ecological compensation and basic public serviceequalization. The goal of different levels of horizontal transfer payment is the same, that is,realize the equalization of basic public services in different regions. However, they havedifferent principles, operation patterns as well as platforms that require to design according operation model, standards of implementation, sources of funding and the organizationsystem. Finally, according to content levels of horizontal transfer payment, the performanceappraisal system is designed, which not only embodies the fairness and efficiency ofappraisal system, but also reflects political intentions and follow the economic law. Because itis a systematic project to establish horizontal transfer payment and needs the relevantsupporting measures timely, the last chapter elaborates it from four aspects, which refer tothe perfection of vertical transfer payment, finance, legislation as well as the governmentassessment system.更多还原