财政体制与区际利益补偿:联结、影响与协调  

Fiscal System and Interregional Benefit Compensation:Connection,Influence and Coordination

作　　者：滕文标 Teng Wenbiao

机构地区：[1]武汉大学法学院

出　　处：《财政科学》2022年第1期57-67,共11页Fiscal Science

摘　　要：区际利益补偿,是近年来中央积极推进的治理机制,其建立在区域外部性理论基础之上。通过考察外部性的治理方式可知,“庇古税”模式和“科斯模型”均具有理论可行性。而选择何种模型,往往与一国之财政体制密切相关。我国基于现行财政体制所选择的“纵向转移支付”,是一种不完整的“庇古税”模式。这一现实决定了目前所试点的区际利益补偿,只是对既有责任逻辑的另一种加持,导致区际利益补偿存在着补偿动力不足、补偿标准低下、补偿范围狭小等问题,应当回归到权利思维逻辑中。而要构建权利逻辑下的区际利益补偿,需要对财政体制进行改革,包括事权的细化以明确补偿范围;财权(力)的差异化配置以增强补偿能力;转移支付制度的多维度完善以规范补偿体系,最终构建起“中央与地方”之间的三角财政关系。在这一基础之上,区际利益补偿才能调整适应理论界所设计的权利化补偿机制。Interregional benefit compensation is a governance mechanism actively promoted in recent years,and it is based on the theory of regional externalities.By examining the governance of externalities,we can see that the"Pigou tax"model and the"Coase model"are theoretically feasible.The choice is often closely related to a country's fiscal system.The"vertical transfer payment"based on the current fiscal system is an incomplete"Pigou tax"model.This reality determines that the currently interregional benefit compensation is just another blessing to the existing responsibility logic,leading to problems such as insufficient compensation motivation,low compensation standards,and narrow compensation scope,which should be returned to right thinking logic.To construct interregional benefit compensation under the logic of rights,the fiscal system needs to be reformed,including the refinement of powers to clarify the scope of compensation;the differentiated allocation of fiscal power to enhance the compensation capability;the multi-dimensional improvement of the transfer payment system to standardize the compensation system,and finally build a triangular financial relationship between the"central and local governments."On this basis,interregional benefit compensation can be adjusted to the right-based compensation mechanism designed by the theoretical community.

关 键 词：财政体制 区际利益补偿 区域外部性 责任逻辑 权利思维 

分 类 号：F812.2[经济管理—财政学]