日本财政平衡制度及其对中国实现基本公共服务均等化启示2010.doc

日本财政平衡制度及其对中国实现基本公共服务均等化的启示 刘志广 （上海行政学院经济学教研部副教授、博士，200233，lzgyx@） [内容摘要] 经过三十年的经济快速增长后，中国在成为世界第三大经济体的同时，其地区发展差距也倍受世人瞩目。实现基本公共服务均等化是中国在新时期的重要战略任务，也是中国当前面临的一个重大挑战。日本在经济高速增长时期，也曾在大都市区和农村之间产生了很大的发展差距，这与中国今天在经济发展过程中出现的巨大区域差距问题非常相似。但与中国不同的是，日本在保持经济快速的同时，保证了全国各地公平地分享经济增长的成果，财政平衡制度，特别是地方交付税制度对此起到了十分关键的作用。日本的经验对于我们实现基本公共服务均等化具有非常重要的启示，主要包括：实现基本公共服务均等化是我们必须追求的价值；在控制型分权基础上实施财政合作管理联邦主义；在缩减政府层级基础上理顺地方政府与中央政府、中央部委的财政关系；形成客观化、规范化和法制化的财政平衡制度；形成基本公共服务均等化的全国标准、计划和监管执行体系。 [关键词] 日本财政平衡制度 启示 中国 基本公共服务均等化 The Fiscal Equalization System in Japan and its Inspiration to Equalization of Basic Public Service in China Liu Zhiguang Associate Prof. Ph.D Department of Economics and Management, Shanghai Admistration Institute Abstract: After thirty years rapid growth, Chinese economy has became the third great economy in the word, but the disparities in different regions has also be famous in the world. It is a strategical task to achieve equalization of basic public service in China. And it is also a great challenge to China. During Japan’s period of rapid economic growth, there were disparities between large urban areas and rural villages also. This situation closely resembles the serious problem of regional disparities emerging in line with economic development that is seen in China today. But even when economic growth in Japan was accelerating at full speed, the fruits of this growth were distributed fairly to all corners of the country through the fiscal equalization system, especially the local allocation tax system. The experiences of Japan will give some important inspiration to China，mainly including: achieving equalization of basic public service is not only a instrument for resolving imbalance problems in China, but also a important value which the governments should obey and pursue; practising fiscal cooperative-administrative federalism on the base of controlled decentralization; rearranging the fiscal relations among the central government, the central developments of the central