發(fā)布時間：2018-02-04 00:08

  本文關鍵詞： 公共文化服務 政府供給 財政分權 地方政府行為　出處：《山東大學》2017年博士論文　論文類型：學位論文

【摘要】：公共文化服務是滿足廣大居民基本文化需求和實現(xiàn)公眾基本文化權益的重要手段,同時它還承擔著促進社會和諧、凝聚民族精神、促進文化復興和提升國家軟實力的重任;新經(jīng)濟時代,經(jīng)濟與文化的發(fā)展日益融合,公共文化服務健康發(fā)展還可以拓展和引導文化產(chǎn)業(yè)的發(fā)展,創(chuàng)造良好的投資環(huán)境,進而成為經(jīng)濟發(fā)展和經(jīng)濟結構優(yōu)化的重要驅動力。近年來,隨著公共文化服務在社會發(fā)展和經(jīng)濟增長中的作用日益凸顯,各級政府對公共文化服務的投入逐年增加,人均文化事業(yè)費迅速攀升,公共文化活動豐富多彩,但其與教育、醫(yī)療等其他公共服務水平相比仍有差距。同時由于不同地區(qū)經(jīng)濟發(fā)展水平和文化歷史背景不同,政府對公共文化服務的供給理念、數(shù)量和質量都有所差別,公共文化服務供給區(qū)域差異明顯。國家十三五規(guī)劃明確提出:“構建現(xiàn)代公共文化服務體系,推進基本公共文化服務標準化、均等化發(fā)展,創(chuàng)新公共文化服務方式,保障人民基本文化權益”�！吨腥A人民共和國公共服務保障法》也于2016年12月25日出臺,2017年3月1日已經(jīng)開始正式施行,廣大人民群眾的公共文化權益得到了法律的保障,體現(xiàn)了黨和政府對公共文化服務的重視。財政是政府向社會提供公共產(chǎn)品的具體實現(xiàn)機制和手段,公共文化服務體系的發(fā)展和完善離不開財政的支持,財政分權是一種重要的財政制度安排,其與政府公共文化服務供給息息相關。傳統(tǒng)分權理論認為財政分權由于其所具有的信息優(yōu)勢,可以促使地方政府更好地提供公共產(chǎn)品,而第二代財政分權理論認為財政分權要與政府激勵機制相結合才能更好地發(fā)揮作用。1994年的“分稅制”改革,基本奠定了我國當前的財政分權格局,但我國的財政分權不同于西方的財政分權體制,是以經(jīng)濟分權與政治集權相結合的中國式財政分權,已有文獻通過理論和實證分析得出在經(jīng)濟增長型激勵作用下,財政分權對教育、醫(yī)療、環(huán)境等軟性公共產(chǎn)品供給有負效應,對公路、交通基礎設施等硬性公共產(chǎn)品供給有正效應。公共文化服務雖然屬于軟性公共產(chǎn)品,但其與政治上層建筑的性質尤其是意識形態(tài)的屬性密切相關,對經(jīng)濟增長和社會進步的影響潛移默化,是一種較高層次的公共服務,與一般軟性公共產(chǎn)品有所區(qū)別,財政分權對其作用是否遵循上述規(guī)律,需要我們進一步研究。本文結合我國當前經(jīng)濟轉軌和政府轉型的現(xiàn)實,構建了財政分權對政府公共文化服務供給水平及區(qū)域差異影響的分析框架,并進行了實證檢驗,具體結構安排如下:第1章,引言。介紹本文的研究背景、理論和現(xiàn)實意義,界定本文的相關核心概念,提出本文的研究思路、技術路線及研究方法,最后指出本文的創(chuàng)新之處。第2章,文獻綜述。本章首先對政府公共文化服務供給進行了相關文獻的梳理與歸納,然后重點分析了財政分權對公共服務供給以及公共文化服務供給的影響的相關文獻,最后指出了現(xiàn)有文獻的不足之處,找到本文的研究視角。第3章,財政分權與政府公共文化服務供給:理論與現(xiàn)實基礎。本章首先分析了政府公共文化服務供給的理論依據(jù)與內(nèi)在動力,并進一步指出地方政府在公共文化服務供給中應負有主要責任,但在中國式財政分權下,地方政府的公共文化服務供給行為會受到中央政府的激勵和約束機制影響。第4章,財政分權與政府公共文化服務供給:機理與模型。從理論上闡述了財政分權對政府公共文化服務供給的作用機理,并結合當前的政治、經(jīng)濟和社會現(xiàn)實,分析了財政分權對政府公共文化服務供給水平的扭曲效應與促進效應,最后指出不同區(qū)域由于歷史文化背景和經(jīng)濟發(fā)展水平的差異,導致地方政府異質性的供給行為,從而影響政府公共文化服務供給的區(qū)域差異。第5章,財政分權對政府公共文化服務供給水平的影響。本章在分析我國政府公共文化服務供給現(xiàn)狀的基礎上,運用面板數(shù)據(jù)分析了財政支出分權對地方政府公共文化服務供給水平的影響,結論顯示財政支出分權對政府公共文化服務供給有正向作用,且不同地區(qū)財政分權作用力度不同。第6章,財政分權對政府公共文化服務供給區(qū)域差異的影響。本章運用泰爾指數(shù)和變異系數(shù)對我國政府公共文化服務供給的區(qū)域差異進行統(tǒng)計分析,然后運用時間序列分析了財政支出分權對公共文化服務供給區(qū)域差異的影響。第7章,結論、政策建議與研究展望。總結本文的主要研究結論,并在此基礎上提出意見建議和今后的研究展望。本文研究結論:(1)中國式財政分權對政府公共文化服務供給水平既有促進效應,也有扭曲效應,關鍵在于“做對激勵”,使財政分權與有效的激勵機制相結合。中國式財政分權不同于聯(lián)邦制國家的財政分權,以經(jīng)濟分權與政治集權相結合為主要特征,地方政府公共文化服務供給行為與中央政府的政治、經(jīng)濟和社會目標相關,受到中央政府的激勵與約束。財政分權對公共文化服務供給的影響具有鮮明的時代特征,分稅制改革以來,伴隨著服務型政府的轉型和居民公共文化服務需求的增加,政府十分關注公共文化服務的發(fā)展,陸續(xù)出臺公共文化政策支持公共文化服務的發(fā)展,促進公共文化服務發(fā)展成為一項重要的社會目標,逐步加入地方政府的考核和官員任用晉升機制,轉化為中央政府對地方政府的政治激勵,這些有利的激勵機制使得財政分權對公共文化服務供給產(chǎn)生一定促進作用,同時,既有的追求經(jīng)濟增長的財政激勵和政治激勵依然存在,加上當前財政分權制度設計上的不足,使得財政分權對公共文化服務供給也有扭曲效應�；�1999-2014年的省級面板數(shù)據(jù)的實證檢驗結果表明:財政支出分權對政府公共文化服務供給有正向作用。(2)財政分權下,地方政府的異質性供給是影響政府公共文化服務供給差距的重要因素。首先,我國地域廣闊,人口眾多,不同區(qū)域有不同的文化歷史背景,有的地區(qū)屬于新興的工業(yè)區(qū),有的地區(qū)是歷史悠久的文化大省,有的地區(qū)是特殊的民族地區(qū),有的地區(qū)是國家的政治經(jīng)濟文化中心,由此決定不同地區(qū)的地方政府對公共文化服務有不同的供給理念,使其在擁有財權和事權后,對公共文化服務供給的偏好不同。其次,我國的地區(qū)間經(jīng)濟發(fā)展不平衡,經(jīng)濟發(fā)達地區(qū)與經(jīng)濟欠發(fā)達地區(qū)對公共文化服務供給也有不同的供給理念,導致地方政府對公共文化服務的異質性供給。最后,不同地區(qū)居民公共文化服務需求及其表達渠道也不盡相同,導致地方政府對其供給行為也呈現(xiàn)異質性。綜上所述,區(qū)域間文化稟賦的差異性,帶來了地方政府公共文化服務供給行為與官員晉升激勵的地區(qū)異質性,這種異質性會擴大地區(qū)間的公共文化服務供給差距。基于1995-2014年的時間序列分析表明:財政支出分權的增加會擴大政府公共文化服務供給差距。本文的創(chuàng)新之處:(1)本文從財政分權的視角研究政府公共文化服務供給問題,視角較新穎。一方面,近年來,國內(nèi)外許多文獻都研究了財政分權對公共服務供給的影響,但這些研究主要集中于公眾關注度較高的教育、醫(yī)療、社會保障、環(huán)境保護等方面,很少涉足文化領域;另一方面,對政府公共文化服務供給水平的研究,仍集中于供給均等化等現(xiàn)狀描述,對公共文化服務供給不足及地區(qū)間非均等化的原因也大多歸于各地區(qū)經(jīng)濟與財政能力不均衡以及轉移支付制度的不完善,沒有探究其深層次的財政制度原因,本文將財政分權與政府公共文化服務供給納入同一研究框架,結合當前的時代背景,分析了財政分權對公共文化服務影響的理論基礎和傳導機理,視角較為新穎。(2)系統(tǒng)歸納了政府供給公共文化服務的內(nèi)在動力。新時代賦予了公共文化服務新的使命,政府把公共文化服務放在了空前重要的地位,本文從理論和現(xiàn)實兩方面歸納總結了當前公共文化服務在國家治理、社會和諧和經(jīng)濟優(yōu)化中的獨特地位,確立了政府對其的供給責任,并以此為基礎,進一步分析了這種內(nèi)在動力與中國式財政分權相結合,轉化為有效的促進性激勵,推動了政府公共文化服務的供給。(3)建立了財政分權對政府公共文化服務供給水平與區(qū)域差異影響的理論框架,并進行實證研究。影響政府公共文化服務供給水平和區(qū)域差異的因素有很多,已有文獻將重點放在了財政投入不足、地區(qū)之間經(jīng)濟發(fā)展不平衡和中央政府轉移支付不力上,本文將政府公共文化服務供給與財政分權納入一個理論框架,探討財政分權對政府公共文化服務供給的影響。分析認為財政分權所形成的的政治激勵和財政激勵是財政分權作用于公共文化服務的主要途徑,但其激勵機制又與政治治理、財政制度設計和社會環(huán)境密切相關,結合我國當前的經(jīng)濟、政治、社會現(xiàn)實闡明了財政分權與激勵約束機制相結合對政府公共文化服務供給水平和區(qū)域差異所產(chǎn)生的影響,并進行了實證驗證。
[Abstract]:Public cultural service is an important measure to satisfy the basic cultural needs of residents and realize the public basic cultural rights and interests, at the same time it also undertakes to promote social harmony, unite the national spirit, promote the cultural renaissance and the task of enhancing national soft power; the new economic era, the development of economy and the growing integration of the healthy development of public cultural services can also be develop and guide the development of cultural industries, to create a good investment environment, and become an important driving force for economic development and optimize the economic structure. In recent years, with the role of public cultural services in social development and economic growth has become increasingly prominent in the government at all levels of public cultural services investment increased year by year, the per capita cultural expenses rises rapidly. Public cultural activities rich and colorful, but the education, medical and other public service level. At the same time, there is still gap due to the different regional economic development Different levels of development and historical and cultural background, the government supply of public cultural service concept, quality and quantity are different, the supply of public cultural services. The national planning 13th Five-Year obvious regional differences clearly pointed out: "the construction of modern public cultural service system, promote basic public cultural service standardization, equalization, innovative forms of public cultural services security, people's basic cultural rights and interests". The People's Republic of China public service law also introduced in December 25, 2016, March 1, 2017 has been formally implemented, the masses of the public cultural rights guaranteed by law, reflects the party and the government for public cultural services attention. Finance is the government to provide specific implementation mechanisms and means of public goods to the development of society, and improve the system of public cultural services cannot do without financial support, fiscal decentralization is an important The financial system arrangement, which is closely related with the government supply of public cultural services. The traditional decentralization theory that fiscal decentralization as it has the information superiority, can impel the local government to provide better public products, and the second generation of the fiscal decentralization theory that fiscal decentralization and government incentive mechanism should be combined in order to better play the role of.1994 "the tax system reform, established the base of China's current fiscal decentralization pattern, but China's fiscal decentralization is different from the Western fiscal decentralization, economic decentralization and political centralization is the combination of China fiscal decentralization, the existing literature draw in the incentive effect economic growth through theoretical and empirical analysis, fiscal decentralization of education medical and other soft environment, the supply of public goods have a negative effect on the highway, traffic, infrastructure and other hard supply of public goods has a positive effect of public cultural services. Although belongs to soft public goods, but its nature and political superstructure especially the ideological nature is closely related to the subtle influence on economic growth and social progress, is a higher level of public services, the difference with the general soft public goods, whether fiscal decentralization to follow the law of its role, we need to further the research in this paper. Combined with China's current economic transition and the transformation of the government's reality, constructs the framework of fiscal decentralization on government supply of public cultural services and the level of regional differences, and an empirical test, the specific structure as follows: chapter first, introduction. Introduces the research background, theoretical and practical significance, core concepts the definition of this paper, put forward the research ideas, research methods and technical route, and finally points out the innovation of this paper. The second chapter, the first chapter of literature review. The government's supply of public cultural services carried out and summarize the relevant literature, and then focuses on the analysis of the related literature of fiscal decentralization on the supply of public services and public cultural service supply, and pointed out the shortcomings of the existing literature, find the perspective of this study. The third chapter, the supply of public cultural services and the theory of fiscal decentralization and government: the reality basis. This chapter first analyzes the theoretical basis of government's supply of public cultural services and internal power, and further pointed out that the local government should take in the supply of public cultural services have the primary responsibility, but in the Chinese fiscal decentralization, the supply of public cultural services of local government behavior will be affected by the incentive and restraint mechanism of the central government. Fourth chapter, the supply of public cultural services: fiscal decentralization and government mechanism and model. Theoretically expounded the fiscal decentralization of public cultural service The mechanism of supply, and combined with the current political, economic and social reality, analyzes the promoting effect of fiscal decentralization and the distortion effect of government's supply of public cultural services, and finally points out that different regions due to differences in historical background and level of economic development, causes the supply behavior of local government heterogeneity, thus affecting the regional differences in the supply of government public cultural service. In the fifth chapter, effect of fiscal decentralization on government's supply of public cultural services. In this chapter, based on analyzing the present situation of China's supply of public cultural services of the government, using the panel data analysis of the impact of fiscal expenditure decentralization on the level of the supply of public cultural services of the local government, concluded that fiscal expenditure decentralization has positive effect the government supply of public cultural services, and different areas of fiscal decentralization efforts. The sixth chapter, the fiscal decentralization of government public cultural services Effect of service supply regional differences. This chapter uses the regional differences of China's supply of public cultural services of the government the Theil index and coefficient of variation were analyzed, and then use the time series analysis of the impact of fiscal expenditure decentralization of public cultural service supply regional differences. In the seventh chapter, conclusions, policy suggestions and research prospects. Summarizes the main conclusion of the study in this paper, and on this basis put forward opinions and suggestions for future research. The conclusions of this paper are: (1) China fiscal decentralization has positive effect on the supply of public cultural service level, also have distorted effect, the key lies in "the incentive", the incentive mechanism of fiscal decentralization and the effective combination of China. Fiscal decentralization is different from the federal state of fiscal decentralization, economic decentralization and political centralization combination as the main feature, local government behavior and the central supply of public cultural services The government's political, economic and social objectives, subject to incentive and constraint of the central government. Effect of fiscal decentralization on the supply of public cultural services has the distinct characteristics of the times, since the reform of the tax system, with the increase of service-oriented government transformation and the residents of public cultural service demand, the government is very concerned about the development of public cultural services, one after another the introduction of support for the development of public cultural services of public cultural policy, promote the development of public cultural services become an important social goal, gradually joined the assessment and appointment of local government officials' promotion mechanism, into the central government on the political motivation of local government, the mechanism of these favorable incentives that fiscal decentralization have a certain role in promoting the public cultural service supply at the same time, the pursuit of economic growth and financial incentives and political incentives still exists, coupled with the current finance right system design The deficiency of the fiscal decentralization, on the supply of public cultural services also have a distorting effect. The empirical results of provincial panel data of 1999-2014 years showed that: Based on the fiscal expenditure decentralization has positive effect on the government supply of public cultural services. (2) under the fiscal decentralization, the heterogeneity of the supply of local government is an important factor affecting the public culture the service supply gap. First of all, China's vast territory, large population, different regions have different cultural and historical background, some area belongs to the emerging industrial zone, some areas is a province with a long culture history, some areas are special ethnic areas, some areas of the country's political economic and cultural center, which determine the different regions the local government for public cultural services have different ideas on the supply, have property rights and powers, on the supply of public cultural services with different preferences. Secondly, China The unbalanced economic development between regions, economically developed areas and less developed areas in the supply of public cultural services also have different supply concept, lead to heterogeneity of local government supply of public cultural services. Finally, the public cultural service needs of residents of different regions and express channels are not the same, the local government also showed heterogeneity on the supply behavior. To sum up, the regional differences in culture, brings the regional heterogeneity of local government supply of public cultural services behavior and promotion incentives, the supply of public cultural services to expand the gap interval this heterogeneity will. That time series analysis based on 1995-2014 years: to increase the fiscal expenditure decentralization will expand the government supply of public cultural services gap. The innovation of this paper: (1) this paper from the perspective of government fiscal decentralization of public cultural service supply problems, From the perspective of a novel. On the one hand, in recent years, many domestic and foreign literatures have studied the impact of fiscal decentralization on the supply of public services, but these studies mainly focus on the high degree of public concern in education, health care, social security, environmental protection and other aspects, rarely involved in the field of culture; on the other hand, the research on government public cultural services the level of supply, is still focused on the status of supply equalization and described the reasons of inadequate supply of public cultural services and regional non equalization are attributed to the economic and financial capacity of each region is not balanced and the transfer payment system is not perfect, without exploring the deeper fiscal system, the supply of public cultural services fiscal decentralization and government into the same framework, combined with the current background, analyzes the theoretical basis and the conduction mechanism of the service effect of fiscal decentralization on the public culture perspective is relatively new Ying. (2) the system concludes the internal motivation of government's supply of public cultural services. The new era gives public cultural services in the new mission, the government public cultural services in an unprecedented important position, this paper from two aspects of theory and reality, summarized the current public cultural service in national governance, social harmony and unique position economic optimization, established government responsibility for the supply, and on this basis, further analysis of the internal force and Chinese fiscal decentralization combined to promote the transformation of effective incentives, the government to promote public culture service supply. (3) to establish a theoretical framework of fiscal decentralization on government public culture the level of service supply and regional differences, and empirical research. There are many factors affecting the government supply of public cultural services and the level of regional differences, the existing literature has focused on financial investment Insufficient, unbalanced economic development between regions and the central government transfer payments to the poor, the government supply of public cultural services and fiscal decentralization into a theoretical framework to explore the impact of fiscal decentralization on the government's supply of public cultural services. Analysts believe that fiscal decentralization formed the political incentives and financial incentives is the main way of fiscal decentralization. In the public cultural services, but the incentive mechanism and governance, financial system and social environment are closely related, combined with China's current economic, political and social reality to clarify the fiscal decentralization and the incentive and restraint mechanism combined with the impact on the government supply of public cultural services and the level of regional differences, and the the empirical validation.

【學位授予單位】：山東大學
【學位級別】：博士
【學位授予年份】：2017
【分類號】：G249.2;F812.2

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