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    题名: 中國大陸地方財政之研究:以鄉鎮政府為例
    作者: 黃騏弘
    贡献者: 劉雅靈
    黃騏弘
    关键词: 軟預算約制
    官僚協調機制
    公有制產權
    環環相扣的問題
    日期: 2005
    上传时间: 2009-09-19 15:37:00 (UTC+8)
    摘要: 本文以鄉鎮政府的財政運作為例,解釋中國大陸地方政府在預算外收入增加的同時,也不斷在累積負債的現象。本文認為,當前中國大陸地方政府預算外收入和負債的增加是「軟預算約束」的表現,而「官僚協調機制」與「公有制產權」的交互作用則是導致地方政府軟預算約束的主要因素。特別是,官僚協調機制下縣級政府的刻意放縱,以及土地集體所有制事實上成為幹部所有制,使得鄉鎮政府可以不斷擴張預算外收入並且累積政府債務。在此種財政運作的情況下,改革地方財政面臨到環環相扣的問題,然而,由於官僚協調機制的制約和欠缺改革所需的正確財政資訊,使得環環相扣的問題難以被克服,這不僅阻礙了未來改革的可能性,也讓現行的改革方案難以收到真正的效果。
    參考文獻: 一、中文文獻
    王小映
    2004 「我國土地收購儲備的動因、問題與對策」,頁76-90。收錄於孔祥智編,聚焦三農:180位專家學者破解三農難題(下),北京:中央編譯出版社。
    朱剛、張元紅、張軍
    2000 聚焦中國農村財政:格局、機理與政策選擇,太原:山西經濟出版社。
    吳秋菊
    2004 地方財政困境之研究:以嘉義縣鄉鎮市為例,國立中正大學政治學研究所碩士論文。
    宋洪遠
    2004 中國鄉村財政與公共管理研究,北京:中國財政經濟出版社。
    何成軍
    2003 「縣、鄉財政困難:現狀、成因、出路」,中國農村經濟,第2期。
    周飛舟、趙陽
    2003 「剖析農村公共財政:鄉鎮財政的困境和成因-對中西部地區鄉鎮財政的案例研究」,中國農村觀察,第4期。
    柳金財
    2004 「中國農村的稅費改革與鄉村治理:成效與侷限」,發表於中國農業發展與農村治理學術研討會,政治大學國際關係研究中心第四所主辦,2004年11月13-14日。
    財政部
    2004 中國財政年鑑,北京:中國財政雜誌社。
    張秀英、劉金玲,
    2004 中國西部地區鄉鎮負債問題研究,北京:人民出版社。
    黃佩華、迪帕克等
    2003 中國:國家發展與地方財政,北京:中信出版社。
    楊友仁、王鴻楷、郭健倫
    2004 「中國大陸地方土地產權體制轉化與區域治理模式:以蘇州地區為例」,發表於中國農業發展與農村治理學術研討會,政治大學國際關係研究中心第四所主辦。
    詹成付
    2004「關於深化鄉鎮體制改革的研究報告」,開放時代,第2期。
    賈康,閻坤
    2000 中國財政:轉軌與變革,上海:上海遠東出版社。
    趙樹凱
    2004 「鄉鎮改革:檢討與展望-10省(區)20鄉(鎮)調查」,頁65-78。收錄於汝信、陸學藝、李培林主編,2005年:中國社會形式分析與預測,北京:社會科學文獻出版社。
    2004 困局中的鄉鎮財政:10省(區)20鄉鎮調查,國務院發展研究中心調查報告。
    劉雅靈
    2001 「強制完成的私有化:蘇南吳江經濟興衰的歷史過程」,台灣社會學刊,第26期。
    韓俊、謝揚
    2003 中國縣鄉公共財政現狀:問題與影響-湖北省襄陽縣、河南省鄢陵縣、江西省泰和縣案例研究,國務院發展研究中心調查報告。
    譚秋成
    2002 「地方分權與鄉鎮財政職能」,中國農村觀察,第2期。
    二、英文文獻
    Bai, Chong-en and Wang Yijiang
    1997 “Agency in Project Screening and Termination Decisions: Why is Good Money Thrown after Bad ?”, Boston College Working Papers in Economics, Number 347.
    1998 “Bureaucratic Control and the Soft Budget Constraint”, Journal of Comparative Economics, Vol.26, No.1.
    Bernstein, Thomas P. and Lu, Xiaobo
    2003 Taxation without Representation in Contemporary Rural China, Cambridge: Cambridge University Press.
    Bird, Richard M.
    2000 “Intergovernmental Fiscal Relations: Universal Principles and Local Applications”, International Studies Program Working Paper#00-2, Georgia State University, Andrew Young School of Policy Studies.
    Bird, Richard M., Ebel, Robert D., and Wallich, Christine I.
    1996 “Fiscal decentralization: From command to market”, pp.1-68, in Richard M.Bird, Robert D. Ebel, and Christine I. Wallich (eds.), Decentralization of the Socialist State: Intergovernmental Finance in Transition Economies, UK: Avebury Press.
    Burns, John P.
    2003 “Downsizing the Chinese State: Government Retrenchment in the 1990s”, The China Quarterly, Vol.175.
    Cai, Yongshun
    2000 “Between State and Peasant: Local Cadres and Statistical Reporting in Rural China”, The China Quarterly, Vol.163.
    2003 “Collective Ownership or Cadres’ Ownership? The Non-agriculture Use of Farmland in China”, The China Quarterly, Vol.175.
    Gang, Fan
    1998 “Market-Oriented Economic Reform and the Growth of Off-Budget Local Public Finance”, pp.209-228, in Donald J. S. Brean(ed.), Taxation in Modern China, New York: Routledge.
    Ho, Peter
    2001 “Who Owns China’s Land? Rights and Deliberate Institutional Ambiguity”, The China Quarterly, Vol.166.
    Hollingsworth, J. Roger and Boyer, Robert
    1997 “Coordination of Economic Actors and Social System of Production”, pp.1-47, in J. Roger Hollingsworth and Robert Boyer (eds.), Contemporary Capitalism: The Embeddedness of Institutions, Cambridge: Cambridge University Press.
    Kornai, Janos
    1990 “The Affinity Between Ownership Forms and Coordination Mechanism: The Common Experence of Reform in Socialist Countries”, Journal of Economic Perspectives, Vol.4, No.3.
    1992 The Socialist System: The Political Economy of Communism, Princeton: Princeton University Press.
    1998 “The Place of the Soft Budget Constraint Syndrome in Economic Theory”, Journal of Comparative Economics, Vol. 26, Issue 1.
    2000 “What the Change of System From Socialism to Capitalism Does and Does Not Mean”, Journal of Economic Perspectives, Vol.14, No.1.
    Kornai, Janos, Maskin, Eric, and Roland, Gerard
    2003 “Understanding the Soft Budget Constraint”, Journal of Economic Literature, Vol. 41, Issue 4.
    Kuo, Cheng-Tian
    1995 Global Competitiveness and Industrial Growth in Taiwan and the Philippines , Pittsburgh: University of Pittsburgh Press.
    Lee, Pak K.
    2000 “Into the Trap of Strengthening State Capacity: China’s Tax-Assignment Reform”, The China Quarterly, Vol.164.
    Li, Linda Chelan
    2005 “Understanding Institutional Change: Fiscal Management in Local China”, Journal of Contemporary Asia, Vol.35, No.1.
    Montinola, Gabriella, Qian, Yingyi Qian, and Weingast, Barry R.
    1995 “Federalism, Chinese Style: The Political Basis for Economic Success in China”, World Politics, Vol.48, No.1.
    O’Brien, Kevin J. and Li, Lianjiang
    1999 “Selective Policy Implementation in Rural China”, Comparative Politics, Vol.3, No.2.
    Oi, Jean C.
    1992 “Fiscal Reform and the Economic Foundations of Local State Corporatism in China”, World Politics, Vol.45.
    1999 Rural China Takes Off: Institutional Foundations of Economic Reform Berkeley: University of California Press.
    Park, Albert and Shen, Minggao
    2001 “Joint Liability Lending and the Rise and Fall of China’s Township and Village Enterprises”, William Davidson Working Paper Number 462.
    Park, Albert, Rozelle, Scott, Wong, Christine and Ren, Changqing
    1996 “Distributional Consequences of Reforming Local Public Finance in China”, The China Quarterly, Vol. 147.
    Qian, Ying and Roland, Gerard
    1998 “Federalism and the Soft Budget Constraint”, American Economic Review, Vol.88, Issue 5.
    Qian, Yingyi, and Weingast, Barry R.
    1997 “Federalism as a Commitment to Preserving Market Incentives”, Journal of Economic Perspectives, Vol.11, No.4.
    Shih, Victor, Liu, Mingxing and Zhang, Qi
    2004 “Eating Budget: Credible Information and Fiscal Transfers under Predatory Fiscal Federalism”, Paper presented in American Political Science Association 2004 Annul Conference.
    Steinfeld, Edward S.
    1998 Forging Reform in China: The Fate of State Owned Industry, Cambridge: Cambridge University Press.
    Tsui, Kai-yuen and Wang, Youqiang
    2004 “Between Separate Stoves and a Single Menu: Fiscal Decentralization in China” The China Quarterly, Vol.177.
    Whiting, Susan H.
    1999 “The Regional Evolution of Ownership Forms: Shareholding Cooperatives and Rural Industry in Shanghai and Wenzhou”, pp. 171-200, in Jean C. Oi and Andrew G. Walder (eds.), Property Rights and Economic Reform in China, Stanford: Stanford University Press.
    2001 Power and Wealth in Rural China: The Political Economy of Institutional Change, Cambridge: Cambridge University Press.
    Wong, Christine P. W.
    1997 “Rural Public Finance”, pp.167-212, in Christine P. W. Wong(ed.), Financing Local Government in the People’s Republic of China, New York: Oxford University Press.
    1998 “Fiscal Dualism in China: Gradualist Reform and the Growth of Off-Budget Finance”, pp. 187-208, in Donald J. S. Brean(ed.), Taxation in Modern China, New York: Routledge.
    Yep, Ray
    2004 “Can Tax-for-Fee Reform Reduce Rural Tension in China? The Process, Progress and Limitations”, The China Quarterly, Vol. 177.
    三、報刊資料
    「150億元解困縣鄉財政」,財經,第128期(2005年3月7日)。
    「鄉權之變」,財經,第117期(2004年10月4日)。
    「迷失的災款」,財經,第133期(2005年5月9日)。
    “Local gov’t debts sound warning”, China Business Weekly, April 25, 2004.
    描述: 碩士
    國立政治大學
    政治研究所
    91252018
    94
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0912520181
    数据类型: thesis
    显示于类别:[政治學系] 學位論文

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