公共财政体制城乡一体化与乡村振兴——基于曹远镇的调研

The Integration of Public Finance System Between Urban and Rural Areas and Rural Revitalization——Investigation Based on the Village Revenue and Expenditure Data in Caoyuan Town

在中国即将步入高收入经济体、人口城市化率接近70%的经济发展新阶段,推进乡村振兴战略,应当更加重视非农产业支援农业、城市反哺农村以及财政对于乡村建设的作用。基于福建省永安市曹远镇22个村的村财收支数据调查发现,各村的村财收入主要依赖于政策性补助收入和“租金”收入,具有偶然性,缺乏持续性,难以承担起提供农村公共品及农民社会保障的重任;不同村之间收入差距悬殊,限制了公共品供给的公平性和村民最低水平福利的保障程度;现有的财政补贴提供方式缺乏公平性和普惠性,财政转移支付的效率存疑。因此,应当建立城乡一体化的公共财政制度,通过财政的经常性拨款,实现政府提供村级公共品服务,推动村域开放;逐步建立城乡一体化的社会保障体系,将农民纳入这一体系;增加财政对农业基础设施的投入,较大幅度地提高农业生产经营的比较收益,促进农地流转、资本与技术流入农业,振兴农业。

As China is gradually entering into a new economic development stage with high-income and a population urbanization rate nearly 70%,it should pay more attention to the role of non-agricultural industries in supporting agriculture,cities in nurturing rural areas and public finance in rural construction to promote the implementation of the rural revitalization strategy.Based on the survey of the 22 villages' revenue and expenditure data in Caoyuan Town,Youngan City,Fujian Province,we found that the income of most villages mainly depends on the subsidy income and “rent”,which is accidental and discontinuous;village collective enterprises are generally small enterprises,which are difficult to undertake the responsibility of providing rural public goods and improving villagers' welfare;the wide income gap between different villages limits the fairness of public goods supply and the protection of villagers' minimum welfare;the provision of fiscal transfer revenue lacks of fairness and inclusiveness,and the efficiency of fiscal transfer payment is questionable.Therefore,we should establish a system of public finance integrating urban and rural areas,provide public goods in rural areas through regular fiscal allocation from governments and promote the opening up of villages.We also should gradually establish a social security system integrating urban and rural areas,bring farmers into this system,and increase fiscal investment in agricultural infrastructure,greatly improve the comparative income of agricultural production and operation,promote the flow of land,capital and technology into agriculture,and revitalize agriculture.