-
摘要: 分析了现有农村公路财政资金转移支付方式的缺陷, 以效率与公平为原则, 以运输需求与财政能力为目标, 提出了一种新的农村公路财政资金转移支付方式。确定了运输需求量和标准交通量, 计算了农村公路的投资金额, 根据上级政府与下级政府的支付比例与地方政府财政能力, 确定农村公路财政资金转移支付金额。运用SPSS统计分析软件, 以咸阳市11个区县为例比较了2种支付方式。研究结果表明: 2种支付方式的补助金额排名与财政能力排名的相关系数分别为-0.755与0.309, 显著度分别为0.007与0.355;运用现有支付方式计算了11个县区的2个指标相近度, 2个值为0.50, 4个值在[0.20, 0.30)之间, 剩下的5个值全部小于0.20;运用新的支付方式计算相近度, 有2个值为无穷大, 1个值为1.00, 2个值为0.50, 5个值在[0.20, 0.30)之间, 只有1个值小于0.20。可见, 新的支付方式比较合理, 兼顾了效率与公平。Abstract: The defects of current transfer payment mode of financial fund for rural highway were analyzed.The efficiency and the equality were taken as principles, the transportation demand and the financial ability were taken as objectives, and a new transfer payment mode was put out.The transportation demand and the standard traffic volume were confirmed, and the investment amount of rural highway was calculated.Based on the payment proportion of the higher government and the lower government and the financial ability of local government, the transfer payment amount of financial fund for rural highway was finally confirmed, and the differences of the two modes were compared by using the data of 11 country towns in Xianyang City obtained by using statistical analysis software SPSS.Research result shows that the correlation coefficients of subsidy amount rankings and financial ability rankings for the two modes are-0.755 and 0.309 respectively, and their saliencies are 0.007 and 0.355 respectively.When the relative approach degree of the two rankings is calculated by using the current mode, 2 values are 0.50, 4 values belong to [0.20, 0.30), and 5 values are all less than 0.20.While 2 values of the relative approach degree computed by using the new mode are infinite, 2 values are 1.00, 2 values are 0.50, 5 values belong to [0.20, 0.30), and only 1 value is less than 0.20.Obviously, the new mode is rational and is consideration to efficiency and equality.
-
表 1 现有补助金额和排名
Table 1. Current subsidy amounts and rankings
表 2 运输量与标准交通量
Table 2. Transportation volumes and standard traffic volumes
表 3 财政能力等级划分
Table 3. Grade division of financial abilities
表 4 新的补助金额和排名
Table 4. New subsidy amounts and rankings
表 5 相近度比较
Table 5. Comparison of relative approach degrees
-
[1] HOUGH J A, SMADI A G, BITZAN J D. Study outlines innovative financing methods for county road funding[R]. Fargo: North Dakota State University, 1997. [2] BROWN D M. The federal highway funding formula and rural America[C]//BROWN D M, FLAKE O L. Rural Transportation: an Annotated Bibliography. Boston: Economic Researchservice US Department of Agriculture, 1999: 26-29. [3] ZIETLOW G. Road funds: sustainable financing and manage-ment of Latin American's roads[R]. Birmingham: Transport and communications bulletin for Asia and the Pacific, 2005. [4] 宋学文, 张红艳, 冯晓. 农村公路研究现状综述[J]. 重庆交通学院学报, 2005, 24(3): 77-79. https://www.cnki.com.cn/Article/CJFDTOTAL-CQJT200503021.htmSONG Xue-wen, ZHANG Hong-yan, FENG Xiao. Summary of current research on rural road[J]. Journal of ChongqingJiaotong University, 2005, 24(3): 77-79. (in Chinese). https://www.cnki.com.cn/Article/CJFDTOTAL-CQJT200503021.htm [5] 刘勇, 张庆. 我国农村公路建设投资主体辨析[J]. 综合运输, 2007(5): 25-29. https://www.cnki.com.cn/Article/CJFDTOTAL-YSZH200705006.htmLIU Yong, ZHANG Qing. Investment subject discrimination of rural road construction in China[J]. Comprehensive Transportation, 2007(5): 25-29. (in Chinese). https://www.cnki.com.cn/Article/CJFDTOTAL-YSZH200705006.htm [6] 刘成奎, 王朝才. 财政分权与农村公路供给——以我国省级面板数据为例[J]. 财贸研究, 2008(1): 78-84. doi: 10.3969/j.issn.1001-6260.2008.01.013LIU Cheng-kui, WANG Chao-cai. Fiscal decentralization and rural road supply—based on provincial goverment panel data in China[J]. Finance and Trade Research, 2008(1): 78-84. (in Chinese). doi: 10.3969/j.issn.1001-6260.2008.01.013 [7] 刘光俊, 林枢昊, 朱璇. 新农村建设中农村公路融资问题研究——基于公共财政视角的分析[J]. 山东农业大学学报: 社会科学版, 2009, 42(3): 14-18, 23. doi: 10.3969/j.issn.1008-8091.2009.03.004LIU Guang-jun, LIN Shu-hao, ZHU Xuan. Fimancing problem research of rural road under new countryside construction—based on view of public finance[J]. Journal of Shan-dong Agricultural University: Social Science Edition, 2009, 42(3): 14-18, 23. (in Chinese). doi: 10.3969/j.issn.1008-8091.2009.03.004 [8] 林雪贞. 社会视觉下的农村公路供给研究[D]. 西安: 长安大学, 2010.LIN Xue-zhen. Study on rural road supply from social per-spective[D]. Xi'an: Chang'an University, 2010. (in Chinese). [9] 张兆鹏. 均等化转移支付制度的国际借鉴——以澳大利亚维多利亚州为例[J]. 地方财政研究, 2011(9): 76-80. https://www.cnki.com.cn/Article/CJFDTOTAL-DFCZ201109018.htmZHANG Zhao-peng. International reference of equality transfer payment system—in the case of Victoria in Anstralia[J]. Sub National Fiscal Research, 2011(9): 76-80. (in Chinese). https://www.cnki.com.cn/Article/CJFDTOTAL-DFCZ201109018.htm [10] 田发. 财政转移支付的横向财力均等化效应分析[J]. 财贸研究, 2010(2): 70-75. https://www.cnki.com.cn/Article/CJFDTOTAL-CMYJ201002011.htmTIAN Fa. Fiscal payment transfer: the horizontal money resource equalization and its effects[J]. Finance and Trade Research, 2010(2): 70-75. (in Chinese). https://www.cnki.com.cn/Article/CJFDTOTAL-CMYJ201002011.htm [11] 谷成. 基于财政均等化的政府间转移支付制度设计[J]. 财贸经济, 2010(6): 40-45. https://www.cnki.com.cn/Article/CJFDTOTAL-CMJJ201006008.htmGU Cheng. Fiscal equalization and intergovernmental transfer design[J]. Finance and Trade Economics, 2010(6): 40-45. (in Chinese). https://www.cnki.com.cn/Article/CJFDTOTAL-CMJJ201006008.htm [12] 李丽, 吴群琪, 张跃智. 农村道路对农业现代化发展的影响分析[J]. 长安大学学报: 社会科学版, 2008, 10(3): 22-26. https://www.cnki.com.cn/Article/CJFDTOTAL-XBJZ200803004.htmLI Li, WU Qun-qi, ZHANG Yue-zhi. Influence of the country road on country modernization[J]. Journal of Chang'an University: Social Science Edition, 2008, 10(3): 22-26. (in Chinese). https://www.cnki.com.cn/Article/CJFDTOTAL-XBJZ200803004.htm [13] 吴群琪, 马暕. 对运输需求理论问题的再认识[J]. 综合运输, 2004(3): 8-11. https://www.cnki.com.cn/Article/CJFDTOTAL-YSZH200403002.htmWU Qun-qi, MA Jian. Recongnition of transport demand theory[J]. Comprehensive Transportation, 2004(3): 8-11. (in Chinese). https://www.cnki.com.cn/Article/CJFDTOTAL-YSZH200403002.htm [14] 马忠英, 杨琦, 周伟. 基于物元模型的农村公路协调发展多指标可拓评价[J]. 交通运输工程学报, 2010, 10(5): 97-101. http://transport.chd.edu.cn/article/id/201005017MA Zhong-ying, YANG Qi, ZHOU Wei. Extended multi-factorial evaluation of coordination development for rural road based on matter-element model[J]. Journal of Traffic and Transportation Engineering, 2010, 10(5): 97-101. (in Chinese). http://transport.chd.edu.cn/article/id/201005017 [15] TSUI K Y. Local tax system, intergovernmental transfers and China's local fiscal disparities[J]. Journal of Comparative Economics, 2005, 33(1): 173-196. [16] 秦晓丽. 陕西省农村公路建设资金政策研究[D]. 西安: 长安大学, 2006.QIN Xiao-li. Fund policy research of rural road construction in Shaanxi Province[D]. Xi'an: Chang'an University, 2006. (in Chinese). [17] 李玲玲. 陕西省农村公路基础设施投资研究[D]. 杨凌: 西北农林科技大学, 2008.LI Ling-ling. The rural road infrastructure investment in Shaanxi Province[D]. Yangling: Northwest A&F University, 2008. (in Chinese). [18] 王秋玲, 徐海成. 贫困地区农村公路建设资金来源分析——基于"徐闻模式"的探讨[J]. 交通企业管理, 2007, 26(4): 24-26. https://www.cnki.com.cn/Article/CJFDTOTAL-JTQG200704011.htmWANG Qiu-ling. XU Hai-cheng. Fund source analysis of rural road construction in poor area—based on discussion of "Xuwen" mode[J]. Transportation Enterprise Management, 2007, 26(4): 24-26. (in Chinese). https://www.cnki.com.cn/Article/CJFDTOTAL-JTQG200704011.htm [19] 马淑华, 覃坤. 关于我国农村公路建设融资情况的研究报告[J]. 农业发展与金融, 2009(4): 25-27. https://www.cnki.com.cn/Article/CJFDTOTAL-NYFZ200904011.htmMA Shu-hua, QIN Kun. Research report about rural road construction fund in China[J]. Agricultural Development and Finance, 2009(4): 25-27. (in Chinese). https://www.cnki.com.cn/Article/CJFDTOTAL-NYFZ200904011.htm