主体功能区建设中财政支出的资源环境偏向研究

Study of Fiscal Expenditure about Resources Environment Bias in the Process of Constructing Main Functional Areas

构建政府异质性偏好的理论模型,选取广东省为样本进行研究,测算不同主体功能定位下政府财政支出偏向,结果发现:优化开发区域公共财政支出偏向于经济建设领域,重点开发区域公共财政支出侧重于资源节约型、环境友好型的低碳发展模式,限制开发区域和禁止开发区域公共财政支出则以资源环境保护为重点,这是由于:对国土资源空间划分不同类型的功能区域,决定不同功能区域所承担的职能也不尽相同,政府在公共财政资金支出偏好选择上相应有所侧重,因而也造成各功能区财政支出偏向的不同。应该指出的是,各类主体功能区政府要在"经济建设偏好"和"资源环境偏好"之间寻找平衡点,通过优化公共财政支出结构,提升公共财政资源配置效率,实现国家的主体功能区战略。

This paper establishes the theoretical model of government preference heterogeneity, analyzes the fiscal expenditure structure orientation of main functional areas. The conclusion is ： the fiscal expenditure structure of optimize development areas focus on economic and social development, the key development areas focus on the field of energy development, and the restricted development areas focus on resource and environmental protection. The reason is that according to different kinds of functional district by dividing of national land and resources, the economic and social functions of functional district is different, and government preferences of selecting public finance expenditures should be focused on different field. It should be noted that, different functional district governments must make balance between ＇economic development preference＇ and ＇energy protection preferences＇ , optimize the fiscal expenditure structure, and achieve effective supply of different types of oublic goods.