新中国县级财力均衡状况的历史演变——基于三省新方志财政统计资料的研究

Historical Development of Fiscal Disparities on County-level in China:A Study Based on Fiscal Data Collected from New Local Chronicles of Three Provinces

本文基于县级新方志等资料,比较分析了福建、安徽、广西三省(区)县级财力均衡状况在不同历史时期的演变。研究发现:计划经济时期的各省省内县级财力差距整体处于高位;改革开放初期,县级财力差距依然保持在高位,且东部地区的福建更为明显;分税制改革时期的财力差距呈先缩小后扩大趋势,但在2007年之后财政支出维度的财力不均衡状况明显好转。总体上看,县级财力均衡状况既受地区经济差距的影响,又受财政体制特别是政府间转移支付制度的影响。计划经济时期也存在显著的县级财力不均衡现象,市场经济体制下能够实现县级财力均衡、基本公共服务均等化的目标。分税制改革及相应的转移支付制度显著改善了县级财力均衡状况,为实现十九大提出的"区域均衡"财政关系的改革目标,应继续坚持并完善。

Based on the county-level fiscal data collected from their new local chronicles,this paper studies the fiscal disparities among such provinces as Fujian,Anhui and Guangxi in different historical periods of their development. The results show that during the planned economy period,the fiscal disparities of the concerned counties were at a high level,and remained high even on the early stage of China's economic reform and open-up,with the case of Fujian province even more distinct. The fiscal disparities in the tax-sharing reform period were narrowed before they took on upward trend. But after 2007,the fiscal disparities in the respect of the fiscal expenditure have clearly decreased. On the whole,the fiscal disparities among the counties are affected not only by regional economic imbalances but also by government-to-government financial relations,especially their transfer payment system. Even in the planned economy period,there were also huge county-level fiscal disparities. In the market economy system,county-level fiscal disparities and the equalization of basic public services can be achieved. The tax-sharing system reform and correspondingly established fiscal transfer payment system have significantly played a role in equalization. We should go on with their improvement to achieve the objective of reforming fiscal equalization between regions proposed by the 19th National Congress of the Communist Party of China.