农业转移人口市民化的财政负担研究

新型城镇化的核心是农业转移人口市民化，而流入地政府的财政负担是市民化进程中面临的一大障碍。流入地政府需要增加额外的财政支出以实现公共服务均等化，这必然会对现有的财政收支结构造成一定影响，由此带来较大的财政成本，造成一定的财政负担。但随着相关配套制度及设施的逐步完善，市民化的积极意义会日益凸显，对流入地政府的财政负担也会逐渐减轻，最终有利于流入地经济社会的发展。因此，流入地政府应以积极包容的态度做好相关财政准备，加快农业转移人口市民化进程，形成“中央与地方共同分担，地方为主”的格局。

Fiscal Burden Analysis for Citizenization of Immigrants from Rural Areas

With the accelerated development of urbanization and industrialization in China， an increasing number of immigrants from rural areas prefer to have their employment and residence in cities and departments of non-agricultural industries， rather than to maintain their rural lives， which not only benefits cities in wealth and the vitality but also promotes the rural economy as the effective carrier of industry promoting agriculture， the urban guiding the rural development. Therefore， the citizenization of immigrants from rural areas become the core of the new-type urbanization. However， local governments usually provide social welfare and basic public services in the light of the local registered population， which brings worries of the potential fiscal burden caused by the process of citizenization to the governments of inflow-areas. Moreover， the reduced motivation of promoting the citizenization will become a major obstacle in the process of citizenization of immigrants from rural areas. This paper studies the fiscal burden caused by the citizenization of immigrants from rural areas on the inflow-area governments. Taking Jianggan district， Hangzhou city， Zhejiang Province as a typical case， the author estimates its fiscal cost from 2010 to 2013 by means of defining indexes of the relevant cost estimation to let the immigrants from rural areas receive the same level of social welfare and basic public services with urban residents.. After comparing the index of fiscal cost of the citizenization of immigrants from rural areas with other relevant indexes， such as total fiscal revenue， net fiscal expenditure and the imbalance between revenue and expenditure of the local governments， this paper analyzes the fiscal burden that citizenization has on Jianggan district. With the estimates of net revenues， the paper verifies its hypothesis and draws the conclusion: in the short term， the process of citizenization of immigrants from rural areas does bring a certain fiscal burden to inflow-area governments， but the burden will be gradually reduced with the emergence of the benefit and the improvement of the relevant system and facilities， and finally the process of citizenization will promote the development of the local economy. Therefore， this paper proposes that the inflow-area governments should get the fiscal funds ready with an open and positive mind， and with the assistance of the central government， play the major role in promoting the process of citizenization of immigrants from rural areas. Besides， it is also important to make clear the administrative rights and financial power in the issue of citizenization of immigrants from rural areas between the central and local governments， and ensure the available financial resources of the inflow-areas governments． In comparison with the previous researches， this paper is innovative in the following aspects: in terms of purpose， this paper attempts to verify the positive significance of citizenization in the development of local economy and society， and intends to change the inflow-area governments' attitudes towards citizenization through the estimation of the fiscal cost caused by the citizenization of immigrants from rural areas， thus supplying the fiscal cost basis for the local governments and helping them to adequately prepare the process of citizenization; in the research scope， this paper differs from previous researches in that it covers the farmer workers along with their supported population instead of limiting to the farmer workers， which makes the research scope wider and more realistic. As for the content of the research， this paper aims to propose some relevant suggestions according to the analysis of the fiscal burden of the inflow-areas governments based on the estimation of the fiscal cost brought by the citizenization of rural migrants from the perspective of concrete case-study．