s11竞猜平台

公(gong)共(gong)财政(zheng)(zheng)论文(wen)栏目提供最(zui)新公(gong)共(gong)财政(zheng)(zheng)论文(wen)格式(shi)、公(gong)共(gong)财政(zheng)(zheng)硕士论文(wen)范文(wen)。详情咨询QQ:357500023(论文(wen)辅导)

中国式分权下基本公共服务供给激励机制设计——基于多任务委托代理理论

日(ri)(ri)期:2021年09月08日(ri)(ri) 编(bian)辑:ad201107111759308692 作(zuo)者:s11竞猜平台 点击次数:0
论文(wen)价格:150元/篇 论(lun)文(wen)编号(hao):lw202108291627287899 论文字(zi)数:42544 所属栏(lan)目:公共财政论文
论文(wen)地区(qu):中国 论文语(yu)种(zhong):中文 论文用途:硕士毕业论文 Master Thesis
相关标签:公共财政论文

本文是一篇(pian)公共财政(zheng)论文,笔者通过(guo)采用 2007-2016 年间我国 31 个(ge)省份的面板数据,以及在构建双向固定效应模型的基础上,本文实证分析了税(shui)收分成激励(li)和(he)官(guan)员(yuan)晋升激励(li)对(dui)基本公共服务供给的影响;另外,更换(huan)被(bei)解释(shi)变量、分地区回(hui)归(gui)和(he)动(dong)态(tai)面板的 GMM 回(hui)归(gui)都确保了基准(zhun)回(hui)归(gui)结果的稳健性。


第 1 章 引


1.1 选题背(bei)景与意义

1.1.1 选题背(bei)景

改革开放 40 年以来(lai),中(zhong)(zhong)国(guo)式分权(quan)下(xia)的(de)(de)财(cai)政(zheng)激励和政(zheng)治激励是我(wo)国(guo)经(jing)(jing)济(ji)快(kuai)速增(zeng)(zeng)长的(de)(de)制度保障,正是这样的(de)(de)中(zhong)(zhong)国(guo)式分权(quan)创造了(le)“中(zhong)(zhong)国(guo)经(jing)(jing)济(ji)奇迹”,但中(zhong)(zhong)国(guo)式分权(quan)下(xia)的(de)(de)双重激励衍生出地(di)方政(zheng)府“为增(zeng)(zeng)长而竞(jing)争”的(de)(de)支出偏(pian)好。地(di)方政(zheng)府“重投资(zi),轻民生”的(de)(de)支出偏(pian)好带来(lai)了(le)积极(ji)影响(xiang),如经(jing)(jing)济(ji)快(kuai)速增(zeng)(zeng)长、经(jing)(jing)济(ji)效率大幅提升,同时基本公(gong)共(gong)服(fu)务供给不足的(de)(de)负面影响(xiang)也(ye)伴随(sui)产生,这是中(zhong)(zhong)国(guo)式分权(quan)下(xia)为增(zeng)(zeng)长而竞(jing)争的(de)(de)代价,民生改善尤其(qi)成为当下(xia)的(de)(de)焦点和重要(yao)议题。

在(zai)经(jing)济高速发展(zhan)的(de)(de)(de)(de)(de)时(shi)代背景下,民生性(xing)公(gong)(gong)(gong)共(gong)服(fu)务(wu)供给(ji)显得尤为重要(yao)。随着(zhe)经(jing)济发展(zhan)带来的(de)(de)(de)(de)(de)红利(li),社会公(gong)(gong)(gong)众的(de)(de)(de)(de)(de)物质需(xu)求(qiu)逐渐得到满足,与此同(tong)时(shi),全体人(ren)(ren)民对基本(ben)公(gong)(gong)(gong)共(gong)服(fu)务(wu)的(de)(de)(de)(de)(de)需(xu)求(qiu)也在(zai)日益(yi)增(zeng)(zeng)长。基本(ben)公(gong)(gong)(gong)共(gong)服(fu)务(wu),顾名思义就(jiu)是(shi)满足人(ren)(ren)们(men)最基本(ben)的(de)(de)(de)(de)(de)一系(xi)列软性(xing)公(gong)(gong)(gong)共(gong)品,如(ru)教育、医疗、养老(lao)、卫生等,满足人(ren)(ren)们(men)的(de)(de)(de)(de)(de)基本(ben)生存生活需(xu)要(yao)。“十三(san)五”规(gui)划初期,党和国(guo)家的(de)(de)(de)(de)(de)供给(ji)侧结构性(xing)改革在(zai)民生领域实(shi)施“补短板(ban)”政策机制(zhi),着(zhe)力于(yu)修补民生短板(ban)、提升民生福祉;党的(de)(de)(de)(de)(de)十九(jiu)大报告(gao)提出人(ren)(ren)民日益(yi)增(zeng)(zeng)长的(de)(de)(de)(de)(de)美(mei)好生活需(xu)要(yao)同(tong)不平(ping)衡不充分发展(zhan)之间的(de)(de)(de)(de)(de)矛盾是(shi)我国(guo)当前社会的(de)(de)(de)(de)(de)主要(yao)矛盾。

俨然,在我(wo)国奋进(jin)中(zhong)国特色社会主义新时代(dai)的(de)(de)(de)(de)(de)背景下(xia),提(ti)升公(gong)众(zhong)福利水平(ping)的(de)(de)(de)(de)(de)社会民生(sheng)目标(biao)成为当(dang)今我(wo)国促进(jin)基本(ben)(ben)公(gong)共服(fu)务供(gong)给的(de)(de)(de)(de)(de)题(ti)中(zhong)应有之(zhi)义。而对于基本(ben)(ben)公(gong)共服(fu)务的(de)(de)(de)(de)(de)高(gao)效(xiao)供(gong)给,我(wo)们需要从(cong)宏观上审慎把握时代(dai)特征,充分(fen)发挥(hui)中(zhong)国式分(fen)权激(ji)励(li)机制(zhi)的(de)(de)(de)(de)(de)优势,构建起促进(jin)基本(ben)(ben)公(gong)共服(fu)务均等(deng)化的(de)(de)(de)(de)(de)体制(zhi)机制(zhi),借助财税体制(zhi)机制(zhi)的(de)(de)(de)(de)(de)完善、政(zheng)府间财政(zheng)关(guan)系的(de)(de)(de)(de)(de)规范、可量(liang)化的(de)(de)(de)(de)(de)多(duo)维政(zheng)绩考核与奖惩机制(zhi)的(de)(de)(de)(de)(de)激(ji)励(li)相(xiang)容约(yue)束等(deng)一系列(lie)行(xing)之(zhi)有效(xiao)的(de)(de)(de)(de)(de)制(zhi)度安(an)排予以实现。

......................


1.2 国(guo)内外研究综述

1.2.1 财(cai)政分权与公共服(fu)务供给

(1)第一代(dai)财政(zheng)分权与公共服务供给

基于对公(gong)(gong)(gong)共(gong)产品(pin)(pin)特征(zheng)的(de)(de)(de)(de)(de)(de)(de)分析(xi),Samuelson(1954)认(ren)(ren)为(wei)(wei)(wei)公(gong)(gong)(gong)共(gong)部(bu)门是“仁慈的(de)(de)(de)(de)(de)(de)(de)”,而(er)(er)且公(gong)(gong)(gong)共(gong)部(bu)门可以(yi)(yi)通过(guo)优化资源(yuan)配置的(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)式破解具(ju)有(you)(you)非(fei)(fei)排他性(xing)(xing)(xing)与非(fei)(fei)竞争(zheng)(zheng)性(xing)(xing)(xing)的(de)(de)(de)(de)(de)(de)(de)公(gong)(gong)(gong)共(gong)品(pin)(pin)供给(ji)(ji)不(bu)足(zu)的(de)(de)(de)(de)(de)(de)(de)难题。地(di)方(fang)(fang)政(zheng)府(fu)(fu)具(ju)有(you)(you)的(de)(de)(de)(de)(de)(de)(de)信息(xi)优势使(shi)其(qi)在(zai)供给(ji)(ji)地(di)方(fang)(fang)性(xing)(xing)(xing)公(gong)(gong)(gong)共(gong)服(fu)(fu)务时更(geng)有(you)(you)效(xiao)率(lv)。Hayek(1945)认(ren)(ren)为(wei)(wei)(wei)地(di)方(fang)(fang)政(zheng)府(fu)(fu)相(xiang)较于中(zhong)央(yang)政(zheng)府(fu)(fu)更(geng)容易获取(qu)辖(xia)(xia)区信息(xi),信息(xi)成本的(de)(de)(de)(de)(de)(de)(de)节约提(ti)(ti)高(gao)(gao)了(le)公(gong)(gong)(gong)共(gong)服(fu)(fu)务的(de)(de)(de)(de)(de)(de)(de)供给(ji)(ji)效(xiao)率(lv)。Stigler(1957)认(ren)(ren)为(wei)(wei)(wei)地(di)方(fang)(fang)政(zheng)府(fu)(fu)相(xiang)较于中(zhong)央(yang)政(zheng)府(fu)(fu)更(geng)了(le)解辖(xia)(xia)区居民(min)(min)(min)的(de)(de)(de)(de)(de)(de)(de)需求和偏好(hao),不(bu)同(tong)辖(xia)(xia)区的(de)(de)(de)(de)(de)(de)(de)居民(min)(min)(min)通过(guo)选(xuan)择符合(he)自身偏好(hao)的(de)(de)(de)(de)(de)(de)(de)公(gong)(gong)(gong)共(gong)服(fu)(fu)务,进(jin)而(er)(er)提(ti)(ti)高(gao)(gao)资源(yuan)配置效(xiao)率(lv),论证了(le)地(di)方(fang)(fang)政(zheng)府(fu)(fu)有(you)(you)其(qi)存(cun)在(zai)的(de)(de)(de)(de)(de)(de)(de)必要性(xing)(xing)(xing)。Tresch(1981)的(de)(de)(de)(de)(de)(de)(de)偏好(hao)误识理论支持(chi)了(le) Stigler(1957)对地(di)方(fang)(fang)政(zheng)府(fu)(fu)存(cun)在(zai)必要性(xing)(xing)(xing)的(de)(de)(de)(de)(de)(de)(de)论证。除了(le)信息(xi)优势外,地(di)方(fang)(fang)政(zheng)府(fu)(fu)竞争(zheng)(zheng)同(tong)样(yang)可以(yi)(yi)提(ti)(ti)高(gao)(gao)公(gong)(gong)(gong)共(gong)服(fu)(fu)务供给(ji)(ji)效(xiao)率(lv)。Tiebout(1956)认(ren)(ren)为(wei)(wei)(wei),居民(min)(min)(min)通过(guo)在(zai)不(bu)同(tong)地(di)区间的(de)(de)(de)(de)(de)(de)(de)自由流动以(yi)(yi)获得所(suo)期望的(de)(de)(de)(de)(de)(de)(de)税(shui)收水平和公(gong)(gong)(gong)共(gong)品(pin)(pin)组(zu)合(he),各地(di)方(fang)(fang)政(zheng)府(fu)(fu)受此激励(li)(li)展开相(xiang)互竞争(zheng)(zheng),这(zhei)(zhei)将会使(shi)公(gong)(gong)(gong)共(gong)服(fu)(fu)务效(xiao)率(lv)整体提(ti)(ti)升;Buchanan(1965)就 Tiebout 模型(xing)中(zhong)政(zheng)府(fu)(fu)的(de)(de)(de)(de)(de)(de)(de)合(he)意(yi)性(xing)(xing)(xing)提(ti)(ti)出质疑,并提(ti)(ti)出包含(han)政(zheng)治程序在(zai)内的(de)(de)(de)(de)(de)(de)(de)“用手(shou)投(tou)票”理论,该理论认(ren)(ren)为(wei)(wei)(wei)地(di)方(fang)(fang)政(zheng)府(fu)(fu)为(wei)(wei)(wei)获得选(xuan)民(min)(min)(min)选(xuan)票而(er)(er)努(nu)力供给(ji)(ji)满(man)足(zu)辖(xia)(xia)区居民(min)(min)(min)需求的(de)(de)(de)(de)(de)(de)(de)公(gong)(gong)(gong)共(gong)品(pin)(pin),在(zai)以(yi)(yi)“一致同(tong)意(yi)”为(wei)(wei)(wei)原则的(de)(de)(de)(de)(de)(de)(de)民(min)(min)(min)主(zhu)宪政(zheng)和公(gong)(gong)(gong)共(gong)决策(ce)的(de)(de)(de)(de)(de)(de)(de)激励(li)(li)约束作(zuo)用下,地(di)方(fang)(fang)政(zheng)府(fu)(fu)间为(wei)(wei)(wei)吸引“投(tou)票”而(er)(er)激烈(lie)竞争(zheng)(zheng),从而(er)(er)提(ti)(ti)高(gao)(gao)了(le)公(gong)(gong)(gong)共(gong)品(pin)(pin)的(de)(de)(de)(de)(de)(de)(de)供给(ji)(ji)效(xiao)率(lv)。Mcguire(1974)就 Tiebout 模型(xing)当中(zhong)居民(min)(min)(min)迁移均衡条件(jian)的(de)(de)(de)(de)(de)(de)(de)模糊(hu)化这(zhei)(zhei)一缺憾进(jin)行(xing)了(le)补充,从而(er)(er)完善了(le)“用脚投(tou)票”理论。Oates(1972)认(ren)(ren)为(wei)(wei)(wei)不(bu)同(tong)层级的(de)(de)(de)(de)(de)(de)(de)政(zheng)府(fu)(fu)应(ying)承担外部(bu)性(xing)(xing)(xing)不(bu)同(tong)的(de)(de)(de)(de)(de)(de)(de)公(gong)(gong)(gong)共(gong)品(pin)(pin)。

(2)第(di)二代财(cai)政分(fen)权与(yu)公共(gong)服务供给

Qian & Weingast(1996,1997)以中(zhong)国(guo)分权(quan)(quan)(quan)(quan)化(hua)改(gai)革实践为研究对象(xiang),提(ti)(ti)出(chu)市场(chang)(chang)(chang)维护(hu)(hu)(hu)型的(de)(de)财政(zheng)(zheng)联邦(bang)主(zhu)义,也即“中(zhong)国(guo)式分权(quan)(quan)(quan)(quan)”。他们发现中(zhong)国(guo)经济转型成功源(yuan)于维护(hu)(hu)(hu)市场(chang)(chang)(chang)机制的(de)(de)中(zhong)国(guo)式分权(quan)(quan)(quan)(quan)安(an)排,分权(quan)(quan)(quan)(quan)体制激(ji)励着地(di)(di)方(fang)政(zheng)(zheng)府(fu)(fu)开展积极维护(hu)(hu)(hu)市场(chang)(chang)(chang)运行的(de)(de)行动,从(cong)而提(ti)(ti)高了市场(chang)(chang)(chang)运行效率。可见,分权(quan)(quan)(quan)(quan)化(hua)的(de)(de)政(zheng)(zheng)府(fu)(fu)治理(li)结构(gou)(gou)为地(di)(di)方(fang)政(zheng)(zheng)府(fu)(fu)行为选择提(ti)(ti)供了激(ji)励,地(di)(di)方(fang)政(zheng)(zheng)府(fu)(fu)在执行事权(quan)(quan)(quan)(quan)责任义务的(de)(de)同时也获(huo)得了相应的(de)(de)剩余索取权(quan)(quan)(quan)(quan)。Keen & Marchand(1997)发现在资本要(yao)素(su)可以自由(you)流动时,财政(zheng)(zheng)分权(quan)(quan)(quan)(quan)下的(de)(de)政(zheng)(zheng)府(fu)(fu)竞争造成公共品(pin)供给结构(gou)(gou)性失衡,并(bing)强调了协(xie)调机制存(cun)在的(de)(de)必要(yao)性。

图 3-2 我国 2007-2017 年东部、中部和西部的平均税收分成率

图 3-2 我国 2007-2017 年东(dong)部(bu)(bu)、中(zhong)部(bu)(bu)和西(xi)部(bu)(bu)的平均税收分(fen)成(cheng)率

.............................


第 2 章 相关概念与理论基础


2.1 概(gai)念界定

2.1.1 中国式(shi)分权

分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)在(zai)世(shi)界(jie)范(fan)围内是(shi)一(yi)项非常普(pu)遍的(de)制(zhi)(zhi)度(du)(du)安排,但是(shi)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)的(de)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)则(ze)独具(ju)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)特(te)色。以(yi) Qian、Weingast、Roland 为代表的(de)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)外学(xue)者最早提出了(le)“中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)式(shi)(shi)(shi)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)”这一(yi)概(gai)念(nian),他们认(ren)(ren)为中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)的(de)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)是(shi)独具(ju)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)特(te)色的(de)一(yi)种分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)模(mo)式(shi)(shi)(shi),并(bing)(bing)基于(yu)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)“M”型(xing)政(zheng)(zheng)(zheng)府(fu)(fu)(fu)管理层(ceng)级下(xia)的(de)财(cai)(cai)政(zheng)(zheng)(zheng)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)体(ti)(ti)制(zhi)(zhi)特(te)征来(lai)(lai)定(ding)义“中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)式(shi)(shi)(shi)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)”,其更多地(di)强(qiang)调中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)分(fen)(fen)(fen)(fen)(fen)散化(hua)(hua)(hua)的(de)财(cai)(cai)政(zheng)(zheng)(zheng)体(ti)(ti)制(zhi)(zhi)①。而(er)(er)以(yi)傅(fu)勇、张晏为代表的(de)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)内学(xue)者则(ze)认(ren)(ren)为财(cai)(cai)政(zheng)(zheng)(zheng)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)和(he)(he)政(zheng)(zheng)(zheng)治(zhi)集(ji)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)共(gong)同作(zuo)为中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)式(shi)(shi)(shi)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)核心特(te)征②,并(bing)(bing)基于(yu)我国(guo)(guo)(guo)(guo)(guo)(guo)(guo)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)化(hua)(hua)(hua)的(de)财(cai)(cai)政(zheng)(zheng)(zheng)管理体(ti)(ti)制(zhi)(zhi)和(he)(he)集(ji)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)化(hua)(hua)(hua)的(de)政(zheng)(zheng)(zheng)治(zhi)管理体(ti)(ti)制(zhi)(zhi)下(xia)的(de)制(zhi)(zhi)度(du)(du)约束与激励设计背景,正式(shi)(shi)(shi)地(di)使(shi)用(yong)“中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)式(shi)(shi)(shi)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)”概(gai)括我国(guo)(guo)(guo)(guo)(guo)(guo)(guo)政(zheng)(zheng)(zheng)治(zhi)集(ji)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)与财(cai)(cai)政(zheng)(zheng)(zheng)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)相结(jie)合的(de)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)治(zhi)理模(mo)式(shi)(shi)(shi)。“中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)式(shi)(shi)(shi)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)”是(shi)以(yi)财(cai)(cai)政(zheng)(zheng)(zheng)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)和(he)(he)政(zheng)(zheng)(zheng)治(zhi)集(ji)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)为核心的(de)制(zhi)(zhi)度(du)(du)安排,它(ta)具(ju)有以(yi)下(xia)三方面特(te)征:一(yi)是(shi)政(zheng)(zheng)(zheng)治(zhi)集(ji)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)基础上(shang)的(de)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan),政(zheng)(zheng)(zheng)治(zhi)集(ji)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)始(shi)终(zhong)贯穿(chuan)于(yu)财(cai)(cai)政(zheng)(zheng)(zheng)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)之中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong),并(bing)(bing)保(bao)障(zhang)着(zhe)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)的(de)稳定(ding)性;二是(shi)单(dan)向的(de)供给主导型(xing)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan),即中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)央政(zheng)(zheng)(zheng)府(fu)(fu)(fu)“自上(shang)而(er)(er)下(xia)”地(di)进(jin)(jin)行制(zhi)(zhi)度(du)(du)供给;三是(shi)激励约束机(ji)制(zhi)(zhi)不健全的(de)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan),即分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)安排仍需完善激励机(ji)制(zhi)(zhi)和(he)(he)约束机(ji)制(zhi)(zhi)。就我国(guo)(guo)(guo)(guo)(guo)(guo)(guo)现实情况来(lai)(lai)讲,中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)式(shi)(shi)(shi)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)为地(di)方政(zheng)(zheng)(zheng)府(fu)(fu)(fu)发展经济和(he)(he)保(bao)障(zhang)民(min)生提供了(le)财(cai)(cai)政(zheng)(zheng)(zheng)激励和(he)(he)政(zheng)(zheng)(zheng)治(zhi)激励,虽然(ran)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)央与地(di)方政(zheng)(zheng)(zheng)府(fu)(fu)(fu)间关系随着(zhe)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)的(de)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)化(hua)(hua)(hua)改革的(de)不断演进(jin)(jin)而(er)(er)日臻完善,但渐(jian)进(jin)(jin)的(de)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)化(hua)(hua)(hua)改革进(jin)(jin)程中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)依(yi)然(ran)也存(cun)在(zai)着(zhe)“藕断丝连”的(de)路径(jing)依(yi)赖特(te)征。需要强(qiang)调的(de)是(shi),本文主要运(yun)用(yong)傅(fu)勇等国(guo)(guo)(guo)(guo)(guo)(guo)(guo)内学(xue)者界(jie)定(ding)的(de)“中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)国(guo)(guo)(guo)(guo)(guo)(guo)(guo)式(shi)(shi)(shi)分(fen)(fen)(fen)(fen)(fen)权(quan)(quan)(quan)(quan)(quan)(quan)(quan)(quan)”概(gai)念(nian)。


2.1.2 基本公(gong)共服(fu)务

严格意义(yi)上(shang)(shang)讲,公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)属于公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)产品范(fan)畴,又由于基(ji)(ji)本(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)是(shi)(shi)由基(ji)(ji)本(ben)(ben)(ben)(ben)和公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)两(liang)个核(he)心词(ci)语构成,因(yin)而(er),理(li)解(jie)基(ji)(ji)本(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)需(xu)(xu)(xu)要从基(ji)(ji)本(ben)(ben)(ben)(ben)与(yu)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)两(liang)个层(ceng)(ceng)(ceng)面入手(shou)。就公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)而(er)言,公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)可以定(ding)义(yi)为服(fu)(fu)(fu)(fu)(fu)务(wu)型(xing)(xing)政(zheng)府为了(le)满(man)足(zu)(zu)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)需(xu)(xu)(xu)求(qiu)(qiu)而(er)向社会公(gong)(gong)(gong)(gong)(gong)众(zhong)提供(gong)的(de)(de)一种服(fu)(fu)(fu)(fu)(fu)务(wu)形式的(de)(de)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)品。而(er)事实上(shang)(shang),根据(ju)需(xu)(xu)(xu)求(qiu)(qiu)层(ceng)(ceng)(ceng)次(ci)(ci)(ci),公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)可细(xi)分为基(ji)(ji)本(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)与(yu)一般公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)两(liang)种类型(xing)(xing)。作为公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)中最基(ji)(ji)本(ben)(ben)(ben)(ben)的(de)(de)组成部分,基(ji)(ji)本(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)是(shi)(shi)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)当中不可或缺的(de)(de)重(zhong)要内容(rong),本(ben)(ben)(ben)(ben)文以中国式分权下(xia)基(ji)(ji)本(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)供(gong)给激励(li)为研(yan)究方(fang)向,对(dui)基(ji)(ji)本(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)的(de)(de)理(li)解(jie)更应对(dui)“基(ji)(ji)本(ben)(ben)(ben)(ben)”加(jia)以界(jie)定(ding)。从其内涵(han)上(shang)(shang)来讲,基(ji)(ji)本(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)的(de)(de)“基(ji)(ji)本(ben)(ben)(ben)(ben)”是(shi)(shi)以满(man)足(zu)(zu)公(gong)(gong)(gong)(gong)(gong)众(zhong)最低层(ceng)(ceng)(ceng)次(ci)(ci)(ci)需(xu)(xu)(xu)求(qiu)(qiu)为标准(zhun)的(de)(de),并根据(ju)马斯洛需(xu)(xu)(xu)求(qiu)(qiu)层(ceng)(ceng)(ceng)次(ci)(ci)(ci)理(li)论将人的(de)(de)生(sheng)理(li)需(xu)(xu)(xu)求(qiu)(qiu)层(ceng)(ceng)(ceng)次(ci)(ci)(ci)定(ding)义(yi)为公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)的(de)(de)“基(ji)(ji)本(ben)(ben)(ben)(ben)”范(fan)畴,其中包含衣、食、住、行等(deng)四个方(fang)面;从其范(fan)围上(shang)(shang)来讲,尽管学界(jie)存在(zai)不同的(de)(de)理(li)论界(jie)定(ding),但大体是(shi)(shi)相似的(de)(de),即基(ji)(ji)本(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu)是(shi)(shi)保(bao)障社会公(gong)(gong)(gong)(gong)(gong)众(zhong)基(ji)(ji)本(ben)(ben)(ben)(ben)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)性需(xu)(xu)(xu)求(qiu)(qiu)的(de)(de)公(gong)(gong)(gong)(gong)(gong)共(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)服(fu)(fu)(fu)(fu)(fu)务(wu),涵(han)盖(gai)教(jiao)育、卫生(sheng)、社保(bao)等(deng)领域。

...............................


2.2 理论基础

2.2.1 财政分权(quan)理论

财(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)分权(quan)思想(xiang)最(zui)先(xian)由(you) Hayek(1954)提出(chu),他最(zui)先(xian)开创性(xing)地(di)阐明了财(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)分权(quan)的(de)(de)重要性(xing)。在(zai)此基(ji)础(chu)上,Tiebout、Oates 以(yi)及(ji) Musgrave 等(deng)(deng)学(xue)者建(jian)立了依从于新(xin)(xin)古(gu)典经济(ji)(ji)(ji)学(xue)分析范式(shi)的(de)(de)经典财(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)分权(quan)理论(lun)(lun)(lun),即(ji)第(di)一(yi)代财(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)分权(quan)理论(lun)(lun)(lun),该理论(lun)(lun)(lun)以(yi)财(cai)(cai)税竞争(zheng)为(wei)其理论(lun)(lun)(lun)内核,由(you)于以(yi)联邦体制为(wei)研(yan)究对象,该理论(lun)(lun)(lun)又被称为(wei)财(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)联邦主义。事实上,在(zai)新(xin)(xin)古(gu)典经济(ji)(ji)(ji)学(xue)的(de)(de)规范框架下,早期的(de)(de)公(gong)(gong)共(gong)(gong)经济(ji)(ji)(ji)学(xue)家以(yi)各种细分的(de)(de)理论(lun)(lun)(lun)视角进(jin)行阐释(shi),主要为(wei)辖区受益论(lun)(lun)(lun)、偏好信息论(lun)(lun)(lun)和政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)府(fu)竞争(zheng)论(lun)(lun)(lun)等(deng)(deng)。无论(lun)(lun)(lun)基(ji)于何种视角,第(di)一(yi)代财(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)分权(quan)理论(lun)(lun)(lun)都在(zai)集中阐释(shi)财(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)分权(quan)对经济(ji)(ji)(ji)增长、公(gong)(gong)共(gong)(gong)产品供给以(yi)及(ji)地(di)方(fang)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)府(fu)行为(wei)等(deng)(deng)诸多方(fang)面的(de)(de)积极(ji)影响,认为(wei)具有(you)一(yi)定自由(you)裁量权(quan)的(de)(de)地(di)方(fang)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)府(fu)既可以(yi)促(cu)进(jin)辖区的(de)(de)发展,也能够有(you)效(xiao)供给公(gong)(gong)共(gong)(gong)品,进(jin)而论(lun)(lun)(lun)证了财(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)分权(quan)的(de)(de)必要性(xing)。

不同于(yu)经典(dian)(dian)财政(zheng)(zheng)分权理(li)论(lun)(lun)(lun)的(de)(de)(de)(de)(de)新古典(dian)(dian)经济学分析视角,以(yi) Qian、Weingast、Roland为(wei)代(dai)表的(de)(de)(de)(de)(de)第二代(dai)财政(zheng)(zheng)分权理(li)论(lun)(lun)(lun)开创性地(di)以(yi)新制(zhi)度经济学为(wei)视角展(zhan)开研(yan)(yan)究,该(gai)理(li)论(lun)(lun)(lun)着眼于(yu)研(yan)(yan)究地(di)方政(zheng)(zheng)府行(xing)为(wei)的(de)(de)(de)(de)(de)激(ji)(ji)励(li)(li)问(wen)题,并以(yi)委托代(dai)理(li)为(wei)其理(li)论(lun)(lun)(lun)内核,将(jiang)激(ji)(ji)励(li)(li)相(xiang)容(rong)和(he)机(ji)制(zhi)设(she)计理(li)论(lun)(lun)(lun)引(yin)入到(dao)财政(zheng)(zheng)分权框(kuang)架(jia)中,将(jiang)研(yan)(yan)究视野转向政(zheng)(zheng)府和(he)市场效(xiao)率之间(jian)的(de)(de)(de)(de)(de)关联。在第二代(dai)财政(zheng)(zheng)分权理(li)论(lun)(lun)(lun)框(kuang)架(jia)下,地(di)方政(zheng)(zheng)府具有(you)“理(li)性经济人”特征,分权化的(de)(de)(de)(de)(de)政(zheng)(zheng)府治理(li)结构为(wei)地(di)方政(zheng)(zheng)府行(xing)为(wei)选择(ze)提供了激(ji)(ji)励(li)(li),地(di)方政(zheng)(zheng)府也获得(de)了相(xiang)应的(de)(de)(de)(de)(de)剩余索取权,但是一些(xie)负面问(wen)题也会随之出(chu)现。因而,该(gai)理(li)论(lun)(lun)(lun)认(ren)为(wei)通过(guo)激(ji)(ji)励(li)(li)相(xiang)容(rong)和(he)机(ji)制(zhi)设(she)计考察政(zheng)(zheng)府内部(bu)的(de)(de)(de)(de)(de)激(ji)(ji)励(li)(li)机(ji)制(zhi)安排,可以(yi)有(you)效(xiao)约束地(di)方政(zheng)(zheng)府行(xing)为(wei),进而实现政(zheng)(zheng)府官员(yuan)利益与居民(min)福利之间(jian)的(de)(de)(de)(de)(de)和(he)谐共容(rong)。

.........................


第 3 章 中国式分权激励与基本公共服务供给:现状分析.......................18

3.1 中国式分(fen)权激励:税收(shou)分(fen)成与官员晋升...............................18

3.1.1 税(shui)收分(fen)成激励.................................18

3.1.2 官员晋升激(ji)励(li)................................21

第 4 章 中国式分权下基本公共服务供给激励机制分析:一个理论模型...............26

4.1 模型(xing)基(ji)础....................................26

4.1.1 中国(guo)政府间多任务委托代理关系.............................26

4.1.2 中央与(yu)地方政府的

该论文为收费论文,请加QQ1135811234联系客服人员购买全文
S11比赛竞猜-S11赛事竞猜-S11全球总决赛竞猜官网-腾讯游戏 LOL竞猜-S11赛事竞猜-LOL竞猜官网 S11竞猜-S11赛事竞猜官网