基于生态环境的地方政府资产、负债转换机理与多维度量及实证研究

Resource economy plays a leading role in China, and that runs in the opposite direction with the ecological civilization construction. However, the interpretation of the local governmental service performance still lays emphasis on the measurement of economic assets and financial liabilities, while researches that also integrate resource assets and environmental liabilities into a comprehensive measurement are still rare, mainly caused by the lack of multidimensional measurement theories and methods of the local government assets and liabilities which also take ecological environment into account. This research project takes the objective measurement of the local government assets and liabilities as a basic goal, makes the information demand of local governance as a logic start which brought by the contradictory conflict among Economic Development vs. Ecologic Environment, and Service Cost vs. Service Quality, and defines the local government function based on the new public management theory. On this basis, the project focuses on the following contents: The effect of ecological environment on the measurement theory of the local government assets and liabilities, and then the designation of its framework; the conversion mechanism between economic assets and resource assets, and between financial liabilities and environmental liabilities; the impact to the local governance from multidimensional measurements including the stock and the incremental quantity of assets and liabilities, the income and expenses, risk and crisis, efficiency and effectiveness, and then the designation of the matrix model for measuring various assets and liabilities; application test of whether or not the measurement results can judge the ecological environmental conversion efficiency. The theory of multidimensional measurement and method system of the local government assets and liabilities can help the governors identify their performance of ecological environmental accountability.

中国现行资源经济起主导作用，与生态文明建设背道而驰。然而对地方政府服务绩效解读仍然着重于经济性资产与金融负债的度量，能结合地方政府所拥有的资源性资产与环境负债的全面度量研究依然鲜见，究其原因是目前缺乏包括生态环境在内的地方政府资产负债多维度量理论与方法。项目以地方政府资产负债的客观度量为基本目标，以经济发展与生态环境、服务成本与服务质量矛盾冲突带来的地方治理信息需求为逻辑起点，以新公共管理理论为指导界定其职能的基础上，重点研究：生态环境对地方政府资产负债度量理论的影响与框架设计；经济性资产与资源性资产、金融负债与环境负债的转换机理；资产负债的存量与增量、收益与费用、风险与危机、效率与效果等度量维度对地方治理行为的影响，设计各类资产负债度量矩阵模型；度量结果是否满足判断生态环境转换效率性的应用检验。地方政府资产负债的多维度量理论与方法体系能帮助治理者甄别其生态环境受托责任履行状况。

在生态文明建设背景下，研究地方政府资产与负债多维度量的理论与方法，及其转换机理。（1）梳理地方政府资产、负债度量与转换的理论框架。以效用价值理论与影子价格模型研究资源性资产的测度框架，以财政风险矩阵研究地方政府负债的分析框架。构建出地方政府资产与负债转换的会计恒等式及转换模型。（2）以地方政府固定资产为例经济性资产度量。改造永续盘存法对固定资产估值模型加以修正，结合PIM几何折旧模型，估算固定资产账面净值、折旧率等。研究结论：将《固定资产投资报表制度》统计范围与会计制度《政府会计准则》对接，降低对地方政府固定资产估值的成本。（3）选取森林与土地两种典型资源性资产加以度量。研究结论：①采用效用价值和成本收益理论的森林生态效益补偿综合定价模型，引入居民受偿意愿价值与非木材林产品收益。②基于条件价值法推导出个体支付意愿，将土地发展权从土地财产权能中分离出来，完善土地发展权转让定价的征地补偿程序。（4）构建PPP项目风险对地方政府金融负债的传导机制。研究结论：政府需要协调PPP各参与方风险与收益关系，出台PPP参与方的信息与披露基础性制度，建议财政部PPP中心增加PPP信息平台功能，完善《PPP综合信息运行规程》。（5）地方政府的环境规制与企业环境负债的约束。研究结论：①与东、中部地区相比，约束型环境执法抑制了西部地区超标排放，地区腐败程度较低时，约束型环境立法抑制了超标排放。较中西部，税收优惠刺激了东部地区的操作不当、抑制了超标排放等。②环境规制与企业迁移行为呈正相关关系，企业研发创新和迁移成本均负向调节环境规制强度和迁移行为间的关系，且调节作用存在地区异质性。（6）地方政府资产与负债转换效率的特征及变化趋势。运用Super-SBM模型和Malmquist指数分析方法，研究结论：各省转换效率总体有所改善，转换效率动态变化的省际差异先逐年增大再趋于平稳，应建立包括各省级地方政府经济性、资源性资产的全国共同性指标与各省个别性指标的信息数据库。