本文選題：城鎮(zhèn)化 + 公共服務(wù)　； 參考：《武漢大學(xué)》2014年博士論文

【摘要】：城鎮(zhèn)化進程是一個涵蓋政治、經(jīng)濟、社會、文化、環(huán)境等方方面面的系統(tǒng)工程。目前,隨著經(jīng)濟的高速增長,中國的城鎮(zhèn)化已經(jīng)步入了快速發(fā)展的階段,大量的農(nóng)村遷移人口為了實現(xiàn)“幸福夢”而進入城鎮(zhèn)工作和生活。中國城鎮(zhèn)化的大力推進不僅悄然地改變著城鎮(zhèn)的生態(tài)系統(tǒng)、結(jié)構(gòu)風(fēng)貌、空間布局和生活環(huán)境等,而且更是潛移默化地使人們的生活方式、消費行為、價值觀念等產(chǎn)生質(zhì)的蛻變。城鎮(zhèn)化是當(dāng)今中國經(jīng)濟持續(xù)健康發(fā)展中的重大命題和重要發(fā)展任務(wù),而新型城鎮(zhèn)化又是中國社會經(jīng)濟發(fā)展的歷史轉(zhuǎn)折。 城鎮(zhèn)化進程中經(jīng)濟模式的轉(zhuǎn)變促使著中國財經(jīng)界對財政系統(tǒng)認(rèn)識的不斷深化。新型財稅體制及其運行機制逐步地從包蘊體制內(nèi)政府收支和以稅收為代表的財政收入機制,到體制內(nèi)外政府收支并舉,不斷地完善公共財政體系,不斷地使政府主導(dǎo)的城鎮(zhèn)化轉(zhuǎn)變?yōu)檎⑹袌�、社會多元力量共同推進。中國的財稅體制促進城鎮(zhèn)化進程事實上存在著一條一以貫之的主線,那就是由“非公共性”的財稅格局不斷地向“公共性”的財稅體制機制的靠攏和改革。 城鎮(zhèn)化發(fā)展給中國帶來巨大的歷史發(fā)展機遇和取得顯赫成就的同時,也給社會發(fā)展帶來了諸多新問題與挑戰(zhàn),諸如推動城鎮(zhèn)化發(fā)展的公共服務(wù)供給不足、公共支出結(jié)構(gòu)不合理、稅收政策扭曲、轉(zhuǎn)移支付制度不完善,當(dāng)然也存在戶籍和土地等制度供給的缺乏、城鎮(zhèn)人居環(huán)境的欠佳、城鎮(zhèn)化后的多元文化交流障礙與沖突等。城鎮(zhèn)化中出現(xiàn)的這一系列棘手問題可以利用政治、經(jīng)濟及市場的手段或工具來解決,其中,財政政策是中國城鎮(zhèn)化進程中舉足輕重的推動力量。從財政的角度研究城鎮(zhèn)化問題,并充分發(fā)揮財政政策在促進城鎮(zhèn)化進程中的積極作用無疑具有十分重要的理論與現(xiàn)實意義。 國內(nèi)外的研究主要集中于城鎮(zhèn)化的影響因素和動力機制等方面,而本文在中國城鎮(zhèn)化發(fā)展和財稅體制的現(xiàn)實背景下,以經(jīng)濟學(xué)、公共經(jīng)濟學(xué)、城市經(jīng)濟學(xué)、發(fā)展經(jīng)濟學(xué)等學(xué)科的相關(guān)理論為理論基礎(chǔ),運用數(shù)理分析和計量經(jīng)濟模型等技術(shù)進行定量分析,以此實現(xiàn)在研究方法上的規(guī)范分析和實證分析相結(jié)合。在理論分析的基礎(chǔ)上,探討了公共服務(wù)、財政支出、稅收、轉(zhuǎn)移支付等財政政策對中國城鎮(zhèn)化進程的影響效應(yīng),有助于緩解城鎮(zhèn)化中出現(xiàn)的問題和新型城鎮(zhèn)化建設(shè),并提出了促進城鎮(zhèn)化進程長效機制的財政政策建議。本文主要內(nèi)容和結(jié)論如下： 第一,導(dǎo)論部分闡述了本文的研究背景和意義,對相關(guān)的研究文獻(xiàn)進行了梳理,并就論文涉及的相關(guān)概念和理論進行了界定,同時簡要概括了本文的研究方法、框架、重點、難點及可能的創(chuàng)新之處。 第二,在中國城鎮(zhèn)化及其相關(guān)的財政理論基礎(chǔ)理論部分,介紹了中國的城鎮(zhèn)化發(fā)展情況：發(fā)展階段、簡要特點、面臨的挑戰(zhàn)與問題；同時,提出了基本的理論基礎(chǔ),主要有公共服務(wù)理論、福利經(jīng)濟理論、人口遷移理論、就業(yè)公共服務(wù)理論等,并提出了促進城鎮(zhèn)化的中國財政理論及其展望。 第三,論證了財政政策對城鎮(zhèn)公共服務(wù)供給的影響情況,簡要介紹了現(xiàn)行財稅制度下的中國公共服務(wù)供給情況,發(fā)現(xiàn)在經(jīng)濟轉(zhuǎn)型期的中國在教育、醫(yī)療衛(wèi)生等教科文衛(wèi)“軟性”公共服務(wù)供給領(lǐng)域出現(xiàn)很多與經(jīng)濟發(fā)展不匹配的問題,運用系統(tǒng)廣義矩的計量經(jīng)濟方法實證分析了財政政策(主要是財政分權(quán)方面)對“硬性”公共服務(wù)支出和“軟性”公共服務(wù)供給的影響程度。 第四,探究財政支出對中國城鎮(zhèn)化進程的影響,嘗試了在內(nèi)生經(jīng)濟增長理論的基礎(chǔ)上構(gòu)建出城鎮(zhèn)化經(jīng)濟增長模型,利用面板回歸模型進行實證分析,驗證財政支出中的生產(chǎn)性公共支出對城鎮(zhèn)化效應(yīng)的影響,結(jié)果發(fā)現(xiàn)財政生產(chǎn)性公共支出比例的提升有助于促進城鎮(zhèn)化的發(fā)展,但是不利于農(nóng)村人口流入城鎮(zhèn),提高服務(wù)型公共支出能有效地促進城鎮(zhèn)化進程,但是會抑制城鎮(zhèn)化中的個人資本積累。 第五,從兩個方面來探究稅收政策對中國城鎮(zhèn)化進程的影響方面,首先,利用矩估計工具變量方法構(gòu)建一個計量回歸模型,以此來驗證主要的稅收對城鎮(zhèn)化水平的影響,結(jié)果顯示人均增值稅和人均企業(yè)所得稅等有抑制城鎮(zhèn)化水平提高的作用,而人均土地增值稅和人均城鎮(zhèn)建設(shè)維護稅等有利于城鎮(zhèn)化的向前發(fā)展；其次,選擇人口遷移這個變量來間接反映城鎮(zhèn)化發(fā)展程度,利用空間計量經(jīng)濟模型中的空間滯后模型和空間誤差模型來驗證主要稅收對城鎮(zhèn)化水平的影響,通過分析和前面分析的結(jié)果大體上一致。 第六,本文中有關(guān)轉(zhuǎn)移支付政策對中國城鎮(zhèn)化進程的影響,主要是從社會保障的角度來分析,利用系統(tǒng)廣義矩的方法對相關(guān)數(shù)據(jù)進行計量實證分析,研究結(jié)果發(fā)現(xiàn),社會保障支出對于城鎮(zhèn)化進程的影響在實證上并不確定,具體的作用方向取決于相關(guān)參數(shù)的取值狀況,在其他條件不變的情況下,社會保障支出的城鎮(zhèn)化傾向程度卻對城鎮(zhèn)化水平存在著負(fù)相關(guān)。
[Abstract]:The urbanization process is a systematic project which covers all aspects of politics, economy, society, culture and environment. With the rapid growth of the economy, China's urbanization has entered a rapid development stage. A large number of rural migrants have entered the work and life of cities and towns in order to realize "happy dreams". China's urbanization has been vigorously pushed forward. The development of urbanization is a major proposition and important development task in the continuous and healthy development of China's economy, and the urbanization is a major development task and a new type of urbanization. It is also the historical turning point of China's social and economic development.
The transformation of the economic model in the process of urbanization has prompted the deepening of the understanding of the financial system in the Chinese financial and economic circles. The new financial and tax system and its operating mechanism gradually from the government revenue and expenditure and tax as the representative of the fiscal revenue mechanism, the government and the government both inside and outside the system, constantly improve the public financial system, and constantly make the public financial system. The government led urbanization has changed into the government, the market and the social pluralism. In fact, China's fiscal and tax system promotes the urbanization process. In fact, there is a main thread in the process of urbanization. That is, the fiscal and tax pattern of "non public" is constantly approaching and reforming the fiscal and tax system mechanism of "public".
The development of urbanization has brought great historical opportunities and great achievements to China, but also brought many new problems and challenges to the social development, such as the lack of public service supply, unreasonable public expenditure structure, the distortion of the tax policy, the imperfect transfer payment system, of course, the household registration and the soil. The lack of the supply of land and other systems, the poor living environment in cities and towns, the obstacles and conflicts of multicultural exchanges after urbanization, and so on. This series of difficult problems in urbanization can be solved by means of political, economic and market means or tools. Financial policy is the important driving force in the process of urbanization in China. It is undoubtedly of great theoretical and practical significance to study urbanization and give full play to the positive role of fiscal policy in promoting the process of urbanization.
The research at home and abroad is mainly focused on the influence factors and the dynamic mechanism of urbanization. In this paper, the theories of economics, public economics, urban economics, development economics and other related theories are based on the realistic background of China's urbanization and the financial and tax system, and the techniques of mathematical analysis and econometric model are applied to the theory of the theory of economics, public economics, urban economics and development economics. On the basis of theoretical analysis, the effects of public service, financial expenditure, tax, transfer payment and other fiscal policies on the process of urbanization in China are discussed on the basis of theoretical analysis, which will help to alleviate the problems in urbanization and the construction of new urbanization. The financial policy recommendations to promote the long-term mechanism of urbanization process are given. The main contents and conclusions are as follows:
First, the introduction explains the background and significance of the study, combs the relevant research literature, defines the related concepts and theories involved in the paper, and briefly summarizes the research methods, frameworks, key points, difficulties and possible innovations in this paper.
Second, in the part of China's urbanization and its related financial theory, it introduces the development of urbanization in China: the development stage, the brief characteristics and the challenges and problems. At the same time, it puts forward the basic theoretical basis, including the theory of public service, the theory of welfare economy, the theory of population migration, the theory of employment public service and so on. It also puts forward China's fiscal theory and prospects for promoting urbanization.
Third, it demonstrates the influence of fiscal policy on the supply of urban public service, briefly introduces the supply of public service in China under the current fiscal and tax system, and finds that in the period of economic transition, many problems of the "soft" public service supply in the education, medical and health care and other "soft" public service supply in the period of economic transformation are unmatched with the economic development. The econometric method of system generalized moment is used to analyze the impact of fiscal policy (mainly fiscal decentralization) on the "hard" public service expenditure and the "soft" public service supply.
Fourth, to explore the impact of fiscal expenditure on the process of urbanization in China, try to build a model of urbanization economic growth on the basis of the theory of endogenous economic growth, and use the panel regression model to carry out empirical analysis to verify the impact of the productive public expenditure on the efficiency of urbanization in fiscal expenditure, and the result is that the public expenditure of financial production is found. The increase in proportion will help to promote the development of urbanization, but it is not conducive to the flow of rural population into cities and towns, and the improvement of service type public expenditure can effectively promote the process of urbanization, but it will inhibit the accumulation of individual capital in urbanization.
Fifth, from two aspects to explore the impact of tax policy on the process of urbanization in China. First, we use the moment estimation tool variable method to build a regression model to verify the influence of the main tax on the urbanization level. The results show that the level of urbanization is increased by the per capita value added tax and the enterprise income tax. In addition, the variable of population migration is selected to indirectly reflect the development degree of urbanization, and the spatial lag model and spatial error model in the spatial econometric model are used to verify the influence of the main tax on the urbanization level. The analysis is consistent with the previous analysis.
Sixth, in this paper, the influence of transfer payment policy on the process of urbanization in China is mainly analyzed from the perspective of social security, using the method of generalized moment of system to measure the related data. The results show that the impact of social security expenditure on the process of urbanization is not definite, and the specific role is specific. The tendency of the urbanization of social security expenditure is negatively related to the level of urbanization, which depends on the value of the relevant parameters and the other conditions are constant.
【學(xué)位授予單位】：武漢大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F299.21;F812.0
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本文編號：2106394