中國包容性發(fā)展與財(cái)政政策選擇 inclusive …

1、中國包容性發(fā)展與財(cái)政政策選擇Inclusive Development & Fiscal Policy Choice of China,蘇 明SU Ming2013.6.25,目 錄,一、包容性發(fā)展的重要性及政府財(cái)政的作用I. Importance of Inclusive Development & Functions of Governmental Finance二、當(dāng)前我國運(yùn)用財(cái)政政策支持包容性

2、發(fā)展的現(xiàn)狀分析II. Analysis of Current Condition of Supporting Inclusive Development with Fiscal Policy in China三、近中期促進(jìn)我國包容性發(fā)展的財(cái)政政策取向與建議III. Short & Mid-Term Fiscal Policy Orientation & Proposals to Advance China’s I

3、nclusive Development,一、包容性發(fā)展的重要性及政府財(cái)政的作用I. Importance of Inclusive Development & Functions of Governmental Finance,（一）正確界定包容性發(fā)展的內(nèi)涵 (I) Correctly define inclusive development 一般認(rèn)為，“包容性增長”最早由亞洲開發(fā)銀行在2007

4、年首次提出，最基本的含義是公平合理地分享經(jīng)濟(jì)增長，它涉及平等與公平的問題，包括可衡量的標(biāo)準(zhǔn)和更多的無形因素。 It is generally believed that the concept of “inclusive growth” was first proposed by the Asian Development Bank in 2007. Its basic meaning is to impartial

5、ly and reasonably share the economic growth, which refers to the issue of equality and justice, including measurable standards and more intangible factors.,世界銀行在2008年推出包容性發(fā)展的概念，當(dāng)年發(fā)布的《增長報告：可持續(xù)增長和包容性發(fā)展的戰(zhàn)略》明確提出，“包容性發(fā)展”就是要尋求

6、社會和經(jīng)濟(jì)的協(xié)調(diào)、穩(wěn)定和可持續(xù)的發(fā)展。通過一種規(guī)范穩(wěn)定的制度安排，讓每個人都有自由發(fā)展的平等機(jī)會，讓更多的人享受改革和發(fā)展的成果；讓困難群體得到多方面的保護(hù)，得到政府政策和投入方面的優(yōu)惠；加強(qiáng)中小企業(yè)和個人能力建設(shè)；在經(jīng)濟(jì)增長過程中保持平衡，重視社會穩(wěn)定等。 The World Bank introduced the concept of “inclusive development” in 2008. The Gr

7、owth Report: Strategy of Sustainable Growth and Inclusive Development issued in the same year clearly states that the “inclusive growth” is to seek coordination between the society and economy, as well as the stable and

8、sustainable development; to create equal opportunities of free development for all and allow more people to enjoy the achievements of reform and development through a sort of standard and steady system arrangement; to gi

9、ve shelter to the underprivileged in many respects so that they can obtain preferences in government policy and investment; to strengthen the cultivation of small & medium-sized enterprises and individual capacity; t

10、o keep balance during the economic growth and emphasize the social stability.,可以看出，上述關(guān)于包容性增長和包容性發(fā)展兩個概念的界定，并無實(shí)質(zhì)性的差別，二者都強(qiáng)調(diào)平等和公平，注重經(jīng)濟(jì)發(fā)展的成果涉及所有人群，注重發(fā)展和改善民生，注重提高勞動者特別是貧困人口、農(nóng)村人口的收入和福利水平，注重制度創(chuàng)新和政策改進(jìn)。 It can be seen th

11、at the definitions of the inclusive growth and inclusive development above have no substantial difference, as both of them stress equality and justice, attach weight to the achievements of economic development enjoyed by

12、 everyone, focus on developing & improving people’s livelihood and enhancing incomes and benefits of laborers, especially the poor and rural population, and emphasize system innovation and policy improvement.,（二）政府及公

13、共財(cái)政在實(shí)現(xiàn)包容性發(fā)展中的作用 (II) Functions of governmental & public finance in achieving inclusive development 實(shí)現(xiàn)包容性發(fā)展，需要發(fā)揮市場和政府的共同作用。世界銀行在《變革世界中的政府》報告中，通過近100多年世界各國經(jīng)濟(jì)發(fā)展和政府職能的實(shí)證研究，指出不論是發(fā)達(dá)國家，還是發(fā)展中國家，現(xiàn)代經(jīng)濟(jì)條件下政府的基

14、本使命和任務(wù)包括： It requires common functions of both the market and the government to achieve the inclusive development. The World Bank, via the empirical research of the economic development and government functions

15、 of countries across the world over the last century, points out in the report The State in a Changing World that the basic missions and tasks of governments in both the developed and the developing countries in modern e

16、conomic conditions consist of,一是建立法律基礎(chǔ)；二是保持非扭曲性的政策環(huán)境，包括宏觀經(jīng)濟(jì)的穩(wěn)定；三是投資于基本的社會服務(wù)與基礎(chǔ)設(shè)施；四是保護(hù)承受力的階層；五是保護(hù)環(huán)境?？梢钥闯?，上述關(guān)于政府職能和作用的界定，已在相當(dāng)程度上反映了追求包容性發(fā)展的客觀要求。 establishing legal bases, maintaining the undistorted policy environment

17、(including the macroeconomic stability), investing in basic public services and infrastructure, protecting the class with low tolerance, and protecting the environment. It can be seen that the aforementioned definition

18、of government functions and role has reflected the objective requirement to pursue the inclusive development to a large extent.,既然政府在包容性發(fā)展中擔(dān)負(fù)著非常重要的職責(zé)，那么，作為政府宏觀調(diào)控手段的公共財(cái)政對于支持和促進(jìn)包容性發(fā)展就必然承擔(dān)著非常重要的使命和作用。一是公共財(cái)政通過參與國民收入分配和再分配活動，

19、綜合利用稅收、支出、補(bǔ)助等政策手段，優(yōu)化宏觀收入分配格局，調(diào)節(jié)居民收入和財(cái)富的差異，加強(qiáng)對整個社會弱勢群體的支持和保護(hù)。 Since the government plays an important role in the inclusive development, public finance, as a means of the government’s macro-control, is bound to

20、 undertake significant missions and performs essential functions in supporting and promoting the inclusive development. To start with, by taking part in distribution and redistribution, public finance comprehensively use

21、s tax, expenditure, subsidy and other means of policies to optimize the macro income distribution pattern to adjust the gap of residents’ income & wealth and strengthen support & protection of the entire disadvan

22、taged group in the society.,二是公共財(cái)政通過積極推進(jìn)財(cái)政體制創(chuàng)新，動態(tài)調(diào)整轉(zhuǎn)移支付制度和辦法，不斷完善和改進(jìn)中央及地方及省以下政府間關(guān)系，可以為財(cái)力的縱向均衡和橫向均衡奠定基礎(chǔ)，從而有效地推進(jìn)城鄉(xiāng)之間、區(qū)域之間的相對均衡發(fā)展，為我國的中西部地區(qū)、貧困地區(qū)及整個農(nóng)村的經(jīng)濟(jì)發(fā)展和基本公共服務(wù)獲取提供財(cái)力基礎(chǔ)。 In addition, public finance can lay the foundati

23、on for vertical and horizontal balance of financial resources by actively boosting innovation of the fiscal system, dynamically adjusting the transfer payment system and methods, constantly improving and enhancing relati

24、ons of the central government and governments below the provincial level, thus effectively promoting the relatively balanced development of urban & rural areas and regions, and laying the financial foundation of the

25、economic development and access to basic public services for China’s central, western & poor regions and even the entire rural areas.,三是公共財(cái)政支持包容性發(fā)展，不僅具有直接的調(diào)節(jié)效應(yīng)，而且通過資金分配、財(cái)稅政策優(yōu)惠等手段，有效發(fā)揮財(cái)政的間接調(diào)節(jié)效應(yīng)或引導(dǎo)功能，也就是引導(dǎo)社會民間資金、銀行資金及國

26、外資金等向欠發(fā)達(dá)地區(qū)、向貧困地區(qū)、向“三農(nóng)”傾斜，引導(dǎo)社會富裕階層通過捐贈、慈善等手段向社會弱勢群體給予幫助，從而使社會包容與和諧得到更好體現(xiàn)。 Furthermore, public finance, which supports the inclusive development, not only performs the direct adjustment function, but also, via funds di

27、stribution, preferential tax regulation and other means of policies, effectively carries out indirect adjustment or guidance function namely guiding the non-governmental, bank’s and overseas funds to the underdeveloped &

28、amp; poor regions, and to agriculture, rural areas and peasants, guiding the affluent class in helping the disadvantaged by means of donation and charity so as to better embody social inclusiveness and harmony.,二、當(dāng)前我國運(yùn)用財(cái)

29、政政策支持包容性發(fā)展的現(xiàn)狀分析II. Analysis of Current Condition of Supporting Inclusive Development with Fiscal Policy in China,（一）近年來出臺的主要財(cái)政政策及效果 (I) Main fiscal policies issued in recent years & their effects 1．公共財(cái)政覆

30、蓋農(nóng)村步伐明顯加快 1. Public finance has significantly stepped up its pace to cover rural areas,一是“三農(nóng)”財(cái)政政策體系不斷完善。二是“三農(nóng)”財(cái)政投入增長很快。中央財(cái)政安排“三農(nóng)”投入從2006年的3517.2億元增加到2011年的10498億元，6年累計(jì)投入40122億元，年均增長24%。 Firstly, the fiscal po

31、licy and system for agriculture, rural areas and peasants has always been improved. Secondly, the financial input in agriculture, rural areas and peasants has rapidly gone up. The input in agriculture, rural areas and pe

32、asants arranged by the central government rose from RMB 351.72 billion in 2006 to RMB 1049.8 billion in 2011, accumulating RMB 4012.2 billion in these 6 years, with an average rise of 24% per year.,全國財(cái)政用于“三農(nóng)”的支出2011年為293

33、42億元，比上年增長21.2%，占全國財(cái)政總支出的份額為26.9%。2012年國家繼續(xù)加大財(cái)政“三農(nóng)”支持力度，中央財(cái)政“三農(nóng)”支出安排12286.6億元，增長17.9%。三是財(cái)政“三農(nóng)”投入的資金整合與管理不斷規(guī)范。 The expenditure of the public finance around the state on agriculture, rural areas and peasants was RMB 29

34、34.2 billion, showing an increase of 21.2% over the previous year, accounting for 26.9% of the total fiscal expenditure of the country. In 2012, China continues strengthening the financial support of agriculture, rural a

35、reas and peasants. The financial expenditure arranged by the central government for agriculture, rural areas and peasants arranged is RMB 1228.66 billion, increasing by 17.9%. Thirdly, fund integration and management of

36、the financial input in agriculture, rural areas and peasants has been constantly standardized.,2．集中財(cái)力保障和改善民生2. Concentrate Financial Resources on Guarantee & Improvement of People’s Livelihood 2003—2007年，全

37、國財(cái)政教育、社會保障和就業(yè)、醫(yī)療衛(wèi)生、文化體育支出累計(jì)分別達(dá)到2.43萬億元、1.95萬億元、6311億元和3111億元，分別年均增長18.6%、14.9%、24.4%和16.5%，比上一個五年增長1.26倍、1.41倍、1.27倍和1.3倍。 Between 2003 and 2007, the country’s financial expenditure for education, social secur

38、ity, employment, medical & health care, culture and sports cause added up to RMB 2,430 billion, RMB 1,950 billion, RMB 631.1 billion and RMB 311.1 billion respectively, with an annual growth rate of 18.6%, 14.9%, 24.

39、4% and 16.5% respectively, rising by 126%, 141%, 127% and 130% over the previous five years.,2008—2011年，財(cái)政的民生支出范圍進(jìn)一步拓寬，支持力度進(jìn)一步加大。2011年，全國財(cái)政用在與人民群眾生活直接相關(guān)的教育、醫(yī)療衛(wèi)生、社會保障和就業(yè)、住房保障、文化方面的民生支出合計(jì)38108億元，比上年增長30.3%，用在農(nóng)業(yè)水利、公共交通運(yùn)輸、節(jié)能

40、環(huán)保、城鄉(xiāng)社區(qū)事務(wù)等方面與民生密切相關(guān)的支出合計(jì)35629億元，上述兩者合計(jì)，2011年全國財(cái)政的民生支出為73737億元，占當(dāng)年全國財(cái)政總支出的比重高達(dá)67.7%。 Between 2008 and 2011, the area of financial expenditure for people’s livelihood was further expanded, and the financial support st

41、rengthened. In 2011, the country's financial expenditure for education, medical & health care, social security, employment, housing support and culture directly related to people’s livelihood totaled RMB 3,810.8

42、billion, with an increase of 30.3% than the last year; the expenditure closely related to people’s livelihood for agricultural irrigation, public transportation, energy saving & environmental protection, and communit

43、y affairs, etc. amounted to RMB 3,562.9 billion. The expenditures above added up to RMB 7,373.7 billion, taking up 67.7% of the country's total financial expenditure in 2011.,3．轉(zhuǎn)移支付向中西部欠發(fā)達(dá)地區(qū)傾斜3. Transfer Payments Ti

44、lt towards Underdeveloped Regions in West China 分稅制改革以后，中央財(cái)政集中的收入主要用于對地方特別是中西部地區(qū)的轉(zhuǎn)移支付。1994—2011年，中央對地方轉(zhuǎn)移支付由550億元增加到34881億元，增長了62.4倍，年均增長28.4%；其中，一般性轉(zhuǎn)移支付從189億元增加到18311億元，年均增長31.6%。轉(zhuǎn)移支付的90%左右用于中西部地區(qū)，占地方一般預(yù)算支出比重由

45、1994年的13.6%，提高到2011年的37.6%，年均上升約1.8個百分點(diǎn)。 After the reform of the tax assignment system, the central government’s fiscal revenue has been concentrated on transfer payments to local governments, especially those

46、 of central & western regions. From 1994 to 2011, transfer payments from the central government to local governments rose from RMB 55 billion to RMB 3,488.1 billion, rising by 6,240%, with an annual growth rate of 28

47、.4%. General transfer payments of them increased from RMB 18.9 billion to RMB 1,831.1 billion, with an annual increase of 31.6%. Around 90% of transfer payments were used for central & western regions, occupying 37.6

48、% of local general budget expenditure in 2011, comparing with 13.6% in 1994, with an annual growth rate of 1.8%.,4．構(gòu)建縣級基本財(cái)力保障機(jī)制4. Build County-level Basic Financial Guarantee Mechanism 2005—2007年，中央財(cái)政每年都在增加“

49、三獎一補(bǔ)”政策的投入力度，其中2005年投入150億元，2006年投入235億元，2007年投入335億元，三年投入資金總量超過700億元。從2010年起中央財(cái)政全面部署建立和完善縣級基本財(cái)力保障機(jī)制，當(dāng)年安排獎補(bǔ)資金682億元，加強(qiáng)縣級政府提供基本公共服務(wù)財(cái)力保障。2011年下達(dá)縣級基本財(cái)力保障機(jī)制獎補(bǔ)資金775億元，增長13.6%。2012年預(yù)算數(shù)更是超千億元，達(dá)到1075億元，增長38.7%。 Between

50、 2005 and 2007, central finance strengthened the input of the “three awards and one subsidy” policy every year, with an investment of RMB 15 billion in 2005, RMB 23.5 billion in 2006, and RMB 33.5 billion in 2007, beyond

51、 RMB 70 billion in total. Since 2010, central finance has comprehensively arranged to establish and perfect the county-level basic financial guarantee system, arranging award and subsidy funds of RMB 68.2 billion that ye

52、ar to strengthen the capacity of the county government to provide the basic financial guarantee. In 2011, the central government distributed award and subsidy funds of RMB 77.5 billion for the county-level basic financia

53、l guarantee system, with an increase of 13.6%. The budget amount of 2012 is over RMB 100 billion, up to RMB 107.5 billion, growing by 38.7%.,5．大力支持扶貧開發(fā)5. Strongly support development-oriented poverty reduction

54、 其一，財(cái)政扶貧資金投入穩(wěn)步增長。其二，集中投入、突出重點(diǎn)。其三，創(chuàng)新機(jī)制，提高資金效益。 Firstly, the financial investment in the poverty reduction has been steadily grown. Secondly, concentrate the input on the key regions. Thirdly, innovate in the me

55、chanism to improve the fund effectiveness.,（二）存在的主要問題 (II) Main problems existent 1. 全社會收入差距趨于擴(kuò)大，分配不公問題日益嚴(yán)重。 1. Income gap in the whole society tends to widen with increasingly serious unfair distribution

56、 其一，社會總體收入分配差異。資料表明，我國的基尼系數(shù)1988年為0.382，1995年為0.445，2000年為0.454，2003年為0.458，2004年為0.465，2005年為0.47，2006年為2.47，2007年達(dá)到0.48，2010年則0.54。 Firstly, the overall social distribution difference. Data indicat

57、e that China’s Gini coefficient was 0.382 in 1988, 0.445 in 1995, 0.454 in 2000, 0.458 in 2003, 0.465 in 2004, 0.47 in 2005, 0.48 in 2007, and 0.54 in 2010.,其二，城鄉(xiāng)間收入差異狀況。改革以來，城鄉(xiāng)居民收入都有較大幅度的增長，但收入差距在經(jīng)歷了1985年的低點(diǎn)之后 逐年擴(kuò)大，如199

58、0年為1：2.01，1995年為1：2.72，2000年為1：2.19，2005年為1：3.22，2010年為1：3.23。 Secondly, the situation of income gap between urban & rural areas. Since the reform, incomes of both urban & rural areas have been greatly

59、increased, but the income gap has been widened year by year after the lowest point of 1985, for example, 1:2.01 in 1990, 1:2.72 in 1995, 1:2.19 in 2000, 1:3.22 in 2005, and 1:3.23 in 2010.,其三，地區(qū)間收入差異狀況。截至2009年，東部地區(qū)城鎮(zhèn)居民家庭

60、平均年收入為23153.21元，比中部、西部、東北部分別高7613.82元、7630.18元、7310.57元。江西省城鎮(zhèn)單位就業(yè)人員平均工資（24156元）僅為上海市城鎮(zhèn)單位就業(yè)人員平均工資（58336元）的41.4%。 Thirdly, the situation of income gap between regions. By 2009, average annual household income of

61、the eastern region was RMB 23,153.21, RMB 7,613.82, RMB 7,630.18 and RMB 7,310.57 higher than the central, western and southeastern regions respectively. Average income of the urban employees in Jiangxi Province (RMB 24,

62、156) only took up 41.4% of that in Shanghai.,其四，行業(yè)間收入差異狀況。人力資源和社會保障部工資研究所發(fā)布的最新數(shù)據(jù)顯示：收入最高和最低行業(yè)的差異已擴(kuò)大到15倍，躍居全世界之首。職工平均工資最高的三個行業(yè)中，證券業(yè)人均17.21萬元，是全國平均水平的6倍；其他金融業(yè)人均8.767萬元，是全國平均水平的3.1倍；航空業(yè)人均7.58萬元，是全國平均水平的2.6倍。電力、電信、石油、金融、保險、水電

63、氣供應(yīng)、煙草等國有行業(yè)的職工不足全國職工總數(shù)的8%，但工資和工資外收入總額卻相當(dāng)于全國職工工資總額的55%。 Fourthly, the situation of income gap between industries. According to the latest statistics issued by the Institute of Wage Studies of the Ministry of Hu

64、man Resources and Social Security, the gap between the industries with the highest income and those with the lowest has expanded to 15 times, ranking first in the world. Among the three industries in which employees have

65、 the highest average income, the average income in the securities industry is RMB 172,100, 6 times of the national average, in the financial industry, RMB 87,670, 3.1 times, and in the airline industry, RMB 75,800, 2.6 t

66、imes. The employees in state-owned industries, such as power, telecommunication, petroleum, finance, insurance and water & electricity supply industries are less than 8% of the country’s total population, but the tot

67、al of their salaries and off-the-book income correspond to 55% of the total salaries of employees throughout the country.,2. 基本公共服務(wù)供給不足，發(fā)展失衡。2. Supply of basic public services is inadequate; development is unbalanced

68、 從供給情況看，過去長期以來基本公共服務(wù)的標(biāo)準(zhǔn)和范圍不明確，公益性服務(wù)領(lǐng)域投入長期不足，歷史欠賬較多，不能滿足社會需求。 With respect to the supply, for a long period, the criteria and area of basic public services were not clear, the investment in the field

69、 of public welfare services insufficient, the historical debt outstanding high, unable to meet social demands. 從城鄉(xiāng)情況看，農(nóng)村公共服務(wù)嚴(yán)重滯后，可及性差。 As for the urban & rural areas, rural basic public servic