新二元结构下我国财政分权与新型城镇化

Effects of China's Fiscal Decentralization on New Urbanization from the Perspective of New Dualistic Structure

基本公共服务均等化是我国以人为核心的新型城镇化的首要任务。农村流动人口户籍身份转化滞后衍生的新二元结构,将城镇基本公共服务分化为经济性、非经济性户籍类及非经济性非户籍类。而中国式分权下的财政竞争以设置户籍门槛为工具,在晋升激励与财力约束下的地方政府,偏向于效率最大化的基本公共服务供给,导致经济类公共服务的空间非均衡性、非经济户籍类公共服务的分割性和非经济非户籍类公共服务的低水平均衡。以财政分权在基本公共服务供给的配置、融资及分配功能实现为切入点,新型城镇化建设要将基本公共服务扩大到城镇非户籍人口,需要将以人为核心作为财政分权调整的基调,以支出责任与收支结构偏向于服务于人的支出为原则,形成有利基本公共服务均等化供给的财政制度环境。

The primary task of China＇s New Urbanization is to equalize the provision of basic public services. However,the new dualistic structure,which is created by the hukou or household registration system that has delayed the transformation of rural migrants into urban residents,has divided the provision of public services into three types based on the hukou status of the population： economy type,non-economy type with hukou restrictions and non-economy type without hukou restrictions. With the competitive decentralized fiscal system setting the threshold for accessibility to hukou,the local governments,driven by the incentive of the officials＇ promotion and the constraint of government revenues,tend to supply public services that may maximize their benefits. That has resulted in spatial imbalance in economy type,separation in non-economy type with hukou restrictions and low-level equilibrium in non-economy type with no hukou restrictions. Given that,the New Urbanization should bring into full play the role of fiscal decentralization in the assignment,financing and allocation of public services. To extend basic public services to rural migrants without urban hukou,the New Urbanization needs to take people-oriented service provision as the keynote of adjusting fiscal decentralization and establish the principle of orientating spending responsibility and balance of payment structure towards serving the expenditure needs of the people,thereby developing a. fiscal system conducive to equalized supply of basic public services.