基层财政“三保”压力:历史演进、现实症结与长效机制构建  

The Fiscal Pressure of“Three Guarantees”at the Grassroots Level:Historical Evolution,Reality Crux and the Construction of Long-Term Mechanism

作　　者：王振宇 司亚伟[1,2] 成丹 Wang Zhenyu;Si Yawei;Cheng Dan

机构地区：[1]辽宁大学经济学院 [2]辽宁大学地方财政研究院 [3]大连高级经理学院 [4]辽宁省财政科学研究所

出　　处：《财政研究》2020年第8期23-39,共17页Public Finance Research

基　　金：“国家特支计划”资助项目“我国地方财政可持续发展研究”阶段性成果,第七期辽宁省高等学校攀登学者资助研究项目;辽宁省社科基金资助项目“辽宁省地方政府隐性债务化解途径研究”(L19AJY001);辽宁省社科联2019年度重点委托项目“化解地方政府债务问题研究”(2019lslwtkt-005)。

摘　　要：本文以基层财政“三保”为核心概念,对1994年分税制以来基层“三保”支出压力的缘起、演进及形成机理进行了系统梳理并划分为三个阶段,分别为分级管理—显现阶段、以县为主—奖补结合缓解阶段和统筹结合—常态化管理阶段。基于此,概括提出我国基层“三保”支出压力包含显性刚性支出、隐性刚性支出和临时应急刚性支出,并选取县级人均一般公共预算支出对县级“三保”财政支付能力进行量化评估,得出“中等地区”现象的基本判定。最后,提出要以对冲新冠肺炎疫情为契机,打造升级版地方政府债务管理体系,有效注入流动性;深化财政供给侧结构性改革,有效提升地方财政治理能力;推进各类民生社会事业改革进程,有效防止民生福利陷阱等对策建议。Based on the core concept of the fiscal pressure of“Three Guarantees”at the grassroots level,this paper systematically combs the origin,evolution and formation mechanism of the expenditure pressure of“Three Guarantees”at the grassroots level since the tax-sharing system in 1994,and divides it into three stages:the manifestation stage of hierarchical management;the mitigation stage of county-based reward and compensation combination;the normalization management stage of integrated planning combination.The paper puts forward that the expenditure pressure of“Three Guarantees”at the grassroots level in China includes explicit rigid expenditure,implicit rigid expenditure and temporary emergency rigid expenditure,and selects the per capita general public budget expenditure at the county level to make a quantitative evaluation of the financial capacity of“Three Guarantees”at the county level,and obtains the basic judgment of“Medium Areas”phenomenon.Finally,taking the COVID-19 as an opportunity,the paper proposes countermeasures:upgrading the local government debt management system to effectively inject liquidity,deepening the structural reform of the supply side to effectively enhance the local financial governance capacity and promoting the reform process of all kinds of people’s livelihood and social undertakings to effectively prevent people’s livelihood and welfare trap.

关 键 词：基层财政“三保” 刚性支出 财政支付能力 中等地区 

分 类 号：F812.2[经济管理—财政学]