试论财政分配职能的强化

实现财政振兴，不仅要通过提高“两个比重”（财政收入占国内生产总值的比重、中央财政收入占全国财政收入的比重），从数量上达到财力充裕，更重要的是要从健全财政职能上，进一步确立财政分配的主体地位。这不仅是强化宏观调控能力的客观要求，也是加快向市场经济体制迈进的必然趋势。当前，财政分配职能弱化的问题比较突出：一是分配秩序混乱；二是财政分配自身失范；三是财政体制尚不完善。一、加快理顺政府之间的分配关系划清各级政府之间的事权与财权范围，熨平畸轻畸重的旧体制利益格局，缩小地区间非均衡发展的差距，加快完善分税制…     

论日本中央与地方的财政关系(下)

四、地方债——财政资金的再分配手段 地方债是地方自治体为弥补财政收入之不足、以发行债券或证书借入的超过一个会计年度以上的长期借款。它本质上是一种公共信用,是以偿还为条件的借贷资本的运动形式。地方债通常处在中央管理之下,相当部分地方债由中央承购,因而它也是中央与地方财政的再分配关系。 地方债在日本战后地方财政中始终有一席之地,地方债累计额也越滚越大。无论是高速增长时期,还是在低增长阶段,地方财政一直负债经营,这是日本地方财政异于中央财政之点。它清楚地说明,地方债     

关于解决我省财政困难与资金不足的对策——振兴甘肃议之四

现行财政休制对甘肃来说是不利的,主要是具体形式欠佳,收支基数过低。改革和完善甘肃财政体制,必须高度重视甘肃财政体制的特殊性和合理性,如实向中央报告我省的实情和严重困难,求得谅解和支持。在国家建设重点东移的形势下,解决甘肃财政困难:一是要从省情出发,力争采取适合不发达地区特点的财政体制的具体形式,或是“总额计算、收支自理”,或是“总额计算、比例补助”。这两种形式对甘肃来说,比之现在实行的以及其他具体形式要有利得多。二是要设法解决中央从甘肃集中过多的问题。中央集中预算收入的70％,是就全国总体而言,甘肃是贫困不发达地区,这个比例     

财政分权与经济增长的地区差异效应研究——基于东、中、西部省际面板数据(1988-2005)的分析

财政分权衡量指标体系的设计;同一计量模型对不同国家、地区的解释力;样本数据时间段的选择是解释财政分权与经济增长关系的重要因素.我国的财政分权有利于促进区域经济增长,但同时存在着较显著的地区间差异,财政分权对于经济增长的作用大小与各个地区经济的原发达程度大小成正比关系,分税制改革以后财政分权的积极效应更加明显.     

分税制下的地方财源建设问题

分税制下的地方财源建设问题崔生金分税制是世界各国在市场经济条件下处理国家与地方分配关系的～种通行的财政体制。我国实行分税制后，虽然强化了中央财政的调控能力，提高了中央收入占国家财政收人的比重，但财政分配关系发生了新变化，给地方财政带来许多新的问题，同...     

中央与地方政府的非正式财政收入行为

非正式财政收入行为（预算外收入和制度外收入），不仅是地方政府在与中央政府的收入分割博弈中普遍采取的对策，而且也蔓延到中央机构。这些行为造成的沉重税负扼制企业的成长和投资的增加，从而削弱经济活动参加者的纳税能力，减少财税来源，最终导致国家财政收入缺口不断增大。尽管有相当一部分非正式收入用于公共服务，但是它也提供了满足政府工作人员、特别是高级工作人员群体不正当需求的可能性，由此酿成大量腐败现象。所以，建立有效监督政府财政行为的机制，设置保护纳税人权利的制度，实现公共财政的规范化和民主化，将不但是进一步调整中央与地方财政关系的根本举措，而且还是推进政府职能改革的一个关键     

规范分配秩序 实现公平分配

目前我国收入分配领域存在着居民总体收入差距、城乡收入差距、地区收入差距、行业收入差距扩大的趋势 ,这是市场竞争、历史长期发展、经济增长、经济改革和体制变迁和经济政策变化共同作用的结果。只有大力发展生产力 ,加强宏观调控 ,完善税制 ,控制行业垄断 ,严惩腐败分子 ,提高农民收入 ,才能从根本上理顺收入分配关系 ,实现共同富裕     

集权与分权的嬗变——三十年来山东省地方财政体制改革的回顾与反思

山东省地方财政体制的变革主要经历了分级包干财政管理体制阶段、分税制财政体制改革的初步阶段以及所得税、营业税分享改革三个阶段.通过改革不仅规范了各级政府间财政分配关系,提高了省级财政调控能力,而且转变了地方发展经济的思路,分级分税的公共财政体制框架得到初步建起.但仍然存在着事权界定不清、省级调控能力偏弱、收入结构不合理等一系列问题,需要通过进一步深化改革加以解决.     

国库都存了些什么钱？

国库，是国家金库的简称，是国家财政资金的出纳、保管机构，负责办理预算收的收纳、划分、留解和预算支出的拨付业务，中国中央国库业务由中国人民银行代为经营。国家税收是国家财政收入的主要形式和来源。当然，税收只是构成国家财政收入的主体，国家财政收入除了税收之外还有：1．国家机关的各项收费是国家财政收入的一部分，例如工商管理费等，各级财政部门就有“非税收收入管理局”这一机构负责这项收入。     

论新形势下我国财政支出重点的调整

在经济腾飞的时代背景下，中国财政收入迅速增长，2010年的财政收入几乎比2000年增长了3倍。在“十二五”时期，财政收入的高速增长还将持续。就目前情况，在政府财政状况好转之后，更需要依据高度的社会理性支配财政资金。第一，需要花大钱建设现代农业，承担起实现农业现代化的历史责任；第二，需要大力度增加高校的科研经费支出；第三，需要高度理性地贯彻均等化原则加大公共服务领域的投入。     

Vertical Distribution of Fiscal Revenue and Its Effect on Balancing Economic Growth

不断扩大的地区间差异困扰着中国发展, 并成为社会稳定的重要隐患。为了缓解 地区间差距可能引发的各种矛盾 ,中国政府在1994年分税体制改革之后确立了具有集 权倾向的财政收入垂直分配关系。通过财政资金的大规模双向流动, 这种财政收入垂 直分配关系促进了财政资金的跨区域配置和财政能力的地区间均等。但作为分权体制 的重要制度安排, 其在均衡地区间经济增长方面的作用却很有限, 主要表现为大规模 收入集中对经济发达地区的增长抑制。财政收入垂直分配关系的这些影响与地方财政 非税收入依赖程度以及中央专项补助水平存在明显交互作用, 前者显著弱化了财政收 入过度集中的不利增长效应, 后者却显著弱化了中央补助的增长激励。

关键词: 财政收入 集权倾向 均衡增长

Widening interregional disparity is an obstacle to China’s development and a serious latent threat to social stability. To alleviate conflicts that may arise from this disparity, the Chinese government established centrally-oriented vertical distribution of fiscal revenue following the 1994 tax-sharing reform. Through massive two-way funding flows, this vertical distribution has promoted the allocation of financial resources and equalization of fiscal capacity across regions. However, as an important institutional arrangement in decentralization, it has played a limited role in balancing interregional economic growth. This is mainly evident in the growth constraint on economically developed regions under large-scale revenue centralization. The effect of the vertical distribution of fiscal revenue clearly interacts with local reliance on non-tax revenue and the level of earmarked grant from the central government, with the former significantly weakening the anti-growth effect of excessive centralization of fiscal revenue and the latter markedly reducing the growth incentive of central government subsidies.     

从分税制到项目制:制度演进和组织机制

分税制改革以后,中国随之进行了公共预算体制改革,由此形成了一种新的国家治理体制——项目制。地方政府的项目支出主要有三种类型：上级专项转移支付、上级非补助性项目支出和本级项目支出。三类项目支出在地方得以汇聚和重组,在很大程度上形塑了基层政府的财政结构。项目制本质上不是对科层制的一种摆脱或超越,而是国家主动对政府科层体系的一次完善和补充,是近代国家政权建设在新时期的延续与拓展。项目制的直接目的是“硬化”预算约束,深层目的是增强政府的回应能力,二者在实践中呈现一定张力,政府治理的理性化和技术化并不必然增强其对公共需求的回应能力,甚至可能形成反向效应。     

Social Policy Diffusion from the Perspective of Intergovernmental Relations: An Empirical Study of the Urban Subsistence Allowance System in China (1993-1999)

Universal access to China’s social welfare system involves a process of diffusion from localities to the whole country on the basis of social policy innovations in which intergovernmental relations play a key role as a facilitator. The rapid establishment of the urban subsistence allowance system in more than 200 cities throughout the country in seven years (1993-1999) serves as a case for our empirical analysis of the diffusion mechanism of social policy innovations at different levels of government. Our findings show, firstly, that in adopting a new social policy, city governments have to respond to the social desire of local citizens while keeping fiscal constraints in mind; at the same time, they are affected by administrative orders from higher-level governments and the vertical fiscal relations between governments at different levels, and are also subject to competitive pressures from other cities at the same level. Secondly, city governments’ policy innovations offer an opportunity for higher levels of government to learn from their experience. Thirdly, central government orders exert both a direct and indirect influence upon city governments, with provincial orders acting as intermediaries. And lastly, there is a clear difference in the time lag effect of orders from the central government and those at provincial level upon city governments’ policy adoption.     

中国的集权与分权:“风险论”与历史证据

在中国历史上，中央集权与地方分权的关系经历了一系列重大演变。这些演变给我们提出如下三类问题：第一，在地方政治体制上，为什么一部分王朝在开国初期采用了分封制，而当王朝稳定下来之后，却又谋求削藩?第二，在边疆和西南少数民族地区，为什么元代和明代采用“土司制”，清代却推行“改土归流”?第三，在省级政区和省级政府的设置上，为什么汉人政权表现出兴废不定和周期性循环，而游牧民族建立的中原王朝却不存在这种循环?此外，清代之后建立的汉人政权为什么又打破了这种周期循环，建立起稳定的省级政区和统一的省级政府?本文论证了上述问题可以用“风险论”——即中央政府追求“统治风险最小化”的行为及其面临的约束条件——来解释，还同时比较了“风险论”与“帝国的治理逻辑”和“行政发包制模型”在解释能力上的差别。     

Lebanon's economic reconstruction after the war: A bridge too far?

Since the onset of the Civil War in 1975 Lebanon has experienced burgeoning fiscal deficits and an unsustainable public debt overhang. Much of this arose from the loss of revenues during the period of the Civil War 1975–1990 and attempts to maintain basic public expenditure, while from 1990 to 2006 this reflected post-Taif rebuilding and reconstruction of key infrastructure with limited revenue capacity. Considerable progress from the 1990s had been achieved in rebuilding the shattered economy from both public and private international and domestic sources, but its legacy is a huge public debt and a servicing requirement that currently absorbs alone almost 30 per cent of total government revenue and is the highest in the world on a per capita basis. While the need to reduce this debt to a sustainable level would be daunting enough in itself, Lebanon's fiscal predicament was further compounded by the outbreak of war with Israel during July–August 2006. The consequence of this 34-day war was the devastation of residential property, vital infrastructure, loss of agricultural production, industrial production, exports, environmental damage, the collapse of tourism and a further erosion of the influence and power of the central government. Estimates of the direct and indirect costs for Lebanon of this relatively brief but devastating war conservatively vary from US$ 10–15 billion. The implications of such reconstruction and rebuilding costs for the budget and public debt are potentially calamitous for Lebanon which is already struggling under the weight of debt overhang and its servicing. A key question is whether Lebanon can tackle this enormous task in insolation.This paper explores the background to the fiscal crisis, identifies from available literature the extent, nature and cost of the war damage, analyses the options available to the authorities in rebuilding the economy and highlights key policy issues and measures that will be required if a sustainable economic recovery is to be achieved. Despite its demonstrated and remarkable resilience to past trauma the paper concludes that the fiscal crisis makes it impossible for Lebanon to tackle the reconstruction and rebuilding task on its own and particularly in the wake of the events of summer 2006. The country will require substantial and ongoing financial support from international lenders and donors. The success of these efforts in the case of Lebanon is of particular interest as it could well be a microcosm of possible future outcomes for the region more generally.     

财政体制变迁对西部地区政府财力的影响

根据1978~2007年西部地区12个省、直辖市、自治区政府财力和GDP数据,把财政体制作为虚拟变量,构建五线段回归计量模型,实证分析1978~2007年期间我国四次财政体制变迁对西部地方财力变动的影响,结果发现,财政体制变迁在不同程度上影响了西部地方政府财力的变动。     

Fiscal Policy and Urban and Rural Residents＇ Marginal Propensity to Consume

基于代表性家庭最优消费决策及其与财政政策的关系,估计中国财政政策对城乡居民边际消费倾向的影响,结果表明,自1998年至今,城乡居民边际消费倾向的下降幅度超过20％。城乡居民边际消费倾向下降,．除源于收入分配、经济发展程度、预期、消费结构等因素的影响外,与财政政策运用也有很大关系。其中,未预期到的财政政策冲击对居民边际消费倾向产生的综合效应显著为负。以未预期到的税收增加为融资工具的策略选择,大大抑制了结构调整的正面效应。因此,扩大居民消费,不仅要通过财政增收,提高居民消费能力,而且要通过调整财政收支策略,稳定居民消费预期,提升居民边际消费倾向。     

An Agenda for Social Security in the Years Ahead

This paper focuses on recent debates on social welfare spending in Australia, and on social security in particular. Its starting point is the current economic climate and the perceived imperative for continued fiscal restraint. Its central argument is that the welfare debate must be placed firmly in the context of the role of the public sector as a whole. In the social welfare context, government interventions through direct expenditures and tax expenditures must be assessed together, along with the impact of the tax structure on revenue raising potential. The paper questions the virtue of increased reliance on selectivity and presents the case for a more universalist approach.     

The political budget cycles in the presence of a fiscal rule: The case of farm debt waivers in India

Farm debt waivers which are meant to be a one-time settlement of loans have become common in India. This paper finds, after controlling for variables related to farming distress, that the timing of waiver announcements by state governments between 2001-02 and 2018–19 is associated with the timing of elections. This points toward a pattern of policy manipulation that suggests election-year targeting of the largest special interest group in India, namely farming households. The debt waivers, either announced as policies by incumbent governments prior to upcoming elections or as election pledges by political parties which are fulfilled after winning elections, are unanticipated shocks to government revenue expenditure. We find that the waivers are associated with an increased revenue deficit, which is accommodated by a nearly 1/3rd cut in capital outlay to control the fiscal deficit, given the presence of a fiscal rule. Given its path dependence, lower capital expenditure also reduces the quality of government spending in subsequent years.     

SPECIAL ISSUE： DISTRIBUTION OF NATIONAL INCOME IN A TRANSITIONAL ECONOMY Exploring high saving rates in China： an analysis based on the 1992-2003 China flow of funds accounts

本文以国家统计局公布的1992—2003年中国资金流量表为基础，从收入分配和部门储蓄倾向两个方面对居民、企业和政府等国内三个部门的储蓄率进行了比较分析。我们发现，尽管居民部门的储蓄率最高，但是，自1992年以来，它实际上呈逐步下降趋势，其主要原因在于居民部门获得的劳动报酬、财产收入和再分配收入均有所下降；企业储蓄率呈现缓缓上升趋势，主要原因并不在于企业盈利能力的提高，而在于其主要支出——对居民部门的劳动报酬支出和利息支出长期被稳定在较低的水平上；政府储蓄率在经历了上个世纪的低位徘徊之后，于2000年以后急剧上升，其主要原因在于，通过初次分配和再分配，政府的可支配收入在国民收入的分配中占据了越来越大的份额，同时政府部门的储蓄倾向也在不断提高。本文的政策建议是：为了实现以提高国内消费率为核心的经济发展战略，我国的经济运行应全面转向以改善收入分配结构、提高居民收入为重点的轨道上。为达此目的，加速财政政策向公共财政转型，增加公共支出和对居民的福利支出，在提高劳动生产率的基础上提高企业对劳动者的支付水平，应成为今后我国宏观调控的长期任务。