公共产品纯度与财政支出责任的界定

一、公共产品理论及公共产品纯度的提出（一）公共产品理论回顾关于公共产品的研究，最早萌芽于亚当?斯密的《国富论》中，尽管他没有明确地提出公共产品的概念，但其通过论证政府的职能，表达出了公共产品的类型与层次、提供方式及其效率、资金筹集的原则等公共产品的思想。

林达尔于1919年提出了最早的公共产品理论研究成果即林达尔均衡，对公共产品供给的均衡与效率条件进行了模型化。

之后，萨缪尔森首次界定了公共产品的概念，表述了公共产品的两个特征“受益的非排他性”和“消费的非竞争性”，并正式论述了公共产品最优配置的一般均衡条件。

1973年，桑得莫发表了“公共产品与消费技术”，着重从消费技术角度研究了准公共产品。

至此，公共产品理论趋于成熟。

（二）公共产品纯度的提出在公共产品特征、分类、供给研究的基础上，很多学者根据非排他性和非竞争性建立了产品谱系的思想，根据产品符合某些特征的程度来表示产品的公共性的强弱，把纯公共产品与私人产品视为谱系上的两个极端。

布坎南、阿特金森与斯蒂格利茨、巴泽尔等的分析较有代表性，这是公共产品研究的一个重要方向，为公共产品纯度概念的提出提供了极大的理论启示。

国内学者对公共产品的研究起步较晚，并大多是在西方公共产品理论的基础上对我国实际问题的探讨。

但是国内学者却借助公共产品的相关理论提出了公共产品的纯度问题。

陈国庆，王叙果（2007）在《公共产品纯度：公共产品市场建设的理论基础》一文中提出，公共产品纯度一直隐含在公共产品分类研究之中，有三个重要发现：（1）公共产品纯度是公共产品分类有效的依据，公共产品分类表面上依据非排他性和非竞争性，实质上依据公共产品纯度；（2）公共产品纯度不仅取决于非竞争性和非排他性，还取决于技术上的可分割性、传统的收益性和制度约束性；且制度约束性是一票否决；（3）公共产品的供给和需求的均衡可以通过市场机制来解决。

马??，尚娟（2012）在《交通建设“两个路网体系”的经济学解释一――基于公共产品纯度理论》一文中以公路为例，从产品维度和时间维度的角度提出了公路这种公共产品公共性的大小，即公共产品的纯度，并分析了不同纯度的公共产品的供给模式。

二、财政支出责任界定在各类产品提供中存在的问题传统理论根据产品是否满足非竞争性和非排他性，而将其划分为纯公共产品、准公共产品和私人产品。

且理论和实践证明，对于纯公共产品或不具备排他性的准公共产品，市场会因“搭便车”问题对其提供不足，因而需由政府提供；对于能够实现排他性的准公共产品，可考虑由市场提供或政府提供。

（一）对纯公共产品的界定较模糊纯公共产品，指同时具有非排他性和非竞争性的物品和服务，理论上应由政府提供，属于财政支出责任范围。

现实中，对纯公共产品界定较为模糊，导致财政支出责任不明确。

例如，一项科研活动是属于基础科研还是应用性科研没有特别明确的标准。

（二）对纯公共产品本身缺乏具体细分纯公共产品包括多项具体内容，应按其内容区别界定财政支出责任，而现实中政府并没有对某些纯公共产品加以区分。

例如，北京政府于2013年底对公共安全类中的“护照快递”实行免费速递，快递费用由本地财政负担。

然而，“护照快递”并非全体社会成员共同的、无差别的需要，完全可由市场提供，政府免费速递实际上承担了市场事权和额外的支出责任。

与此相反，“办理身份证”属于社会公共需要，而现实对此类纯公共产品的提供并非免费，相当于政府未承担应有的支出责任。

（三）对准公共产品提供中政府承担的财政支出责任不明确准公共产品是介于公共产品与私人产品之间的、兼具部分公共产品和部分私人产品性质的某类产品，如基础设施建设、医疗、教育等。

对于可解决排他性问题的准公共产品，可考虑由市场提供，但由于准公共产品具有部分公共产品的特征，因而支出责任可根据公共产品的纯度和市场效率来决定政府与市场的承担比例。

当前，财政对准公共产品的支出责任主要存在以下几点问题：第一，排他性的准公共产品多为政府提供，未实现多元化提供。

对于具有排他性特征的准公共产品，由于解决了非排他问题造成的“搭便车”行为，可以考虑采取私人提供的方式，如高速公路、公交地铁、医疗服务等。

现实中，政府对部分准公共产品，如公交地铁承担过多的支出责任。

第二，准公共产品的生产未充分引入市场竞争。

如北京地区的地铁建设责任基本由政府承担，除地铁4号线和14号线采用PPP模式（政府直接投资占总投资的70%），引进社会资本（港铁）以外，其他交通运输业的投资责任基本都是政府，即使采用了其他的融资手段，但最终形成的债务也都由政府承担。

因此，基础设施的投资建设责任基本上就是政府承担。

三、公共产品纯度与财政支出责任界定的关系（一）公共产品纯度与公共产品属性值的赋予根据公共产品理论，完全具有非排他性和非竞争性的产品是纯公共产品，完全具有排他性和竞争性的产品是私人产品，但是很多产品的排他性和竞争性又具有不同的程度，这便涉及到公共产品的纯度问题，同时公共产品纯度又受到技术上的可分割性、传统的收益性和制度约束性的影响。

财政支出责任是政府承担的运用财政资金履行其事权、满足公共服务需要的财政支出义务，其中事权是指为一级政府在公共事务和服务中应承担的任务和职责。

纯公共产品必须由政府提供，属于财政支出责任；私人产品除由于特殊目的之外，则必须由市场提供；介于纯公共产品和私人产品之间的产品理论上讲应该是既可以由政府提供，又可以由市场提供，现实中是否应该由政府提供以及政府提供的程度则取决于公共产品纯度。

我们可以依据公共产品纯度，快速明确公共产品属性，以确定其是由政府机制解决，还是市场机制解决，改变因公共产品属性不清，影响政府决策的局面，为公共财政的发展，找到相对准确的边界。

如果将纯公共产品属性值界定为0，私人产品属性值界定为1.0，其它的产品属性值应该是介于0和1之间。

本文将0―1之间的产品属性值细分为0―0.2、0.2―0.4、0.4―0.6、0.6―0.8、0.8―1.0，越接近0，产品属性就越接近纯公共产品的特征，越接近1.0，产品属性就越接近私人产品的特征。

（二）公共产品纯度与财政支出责任的关系关于“市场”和“政府”，凡是依靠??场机制能够带来较高效率和效益，并且不会损害社会公平和正义的，都要交给市场，政府和社会组织都不要干预。

在政府和市场的关系方面存在政府越位和缺位现象。

政府越位，会在相当程度上影响市场机制对经济活动的调节作用；政府缺位，则弱化了政府这只“有形之手”的作用。

完善??场化改革，必须强调市场在资源配置中的决定性作用。

体现在财政支出责任方面，就是属于政府的职能范围，就应该界定为财政支出责任。

而政府职能的确定最终也是归结到政府应该提供什么样的公共产品，而提供的标准则是依据公共产品的纯度。

公共产品纯度越低，即公共产品属性值越低，政府提供这种产品的财政支出责任就越大；反之，政府的财政支出责任就越小。

公共产品的纯度与政府的财政支出责任呈负相关的关系。

Public product theory and public product purity(a) review of the theory of public goodsResearch on public goods, the earliest embryonic to Adam? Adam Smith's the wealth of nations ", although he did not explicitly put forward the concept of public goods, but the, through the demonstration of the government functions expressed provide public goods of the type and level, and efficiency, Zi jinchou set the principle of public goods. In 1919, Lindahl put forward the first public product theory research results that Lindahl equilibrium, the equilibrium of the supply of public goods and the efficiency of the conditions of the model. , Samuelson first defines the concept of public goods, expressed in terms of the two characteristics of public goods "benefit from the non exclusive" and "consumption of non competition of, and formally discussed the optimal allocation of public goods general equilibrium conditions. In 1973, Sangdemo issued a "public product and consumer technology", mainly from the perspective of consumer technology of quasi public products. At this point, the theory of public goods tends to be mature.(two) put forward the purity of public productsOn the public product characteristics, classification, research on the supply, many scholars thought of product spectrum was established according to the non exclusive and non competitive, according to the product with certain characteristics of the to indicate the product strength of the public, the pure public products and private products as two extremes of the spectrum. Buchanan, Atkinson and Stiglitz, Barzel, analysis are more representative. This is an important direction of research on public goods, public product purity concept is proposed to provide the great theoretical enlightenment for. The domestic scholars start late to the public product research, and are mostly based on the western public goods theory. But the domestic scholars have raised the question of the purity of the public goods by the related theories of the public goods. Chen Guoqing, Wang Xuguo (2007) in the "purity of public goods: the theoretical basis of" public goods market construction of the purity of public goods has been implied in the classification of public goods, there are three important findings: (1) purity of public goods is public goods classification and effective basis, public product classification on the surface according to the non exclusive and non competitive, essentially on the basis of public product purity; (2) purity of public goods depends not only on the non competitive and non exclusive, but also depends on the technology on the profitability and institutional constraints, the traditional segmentation; and institutional constraints is one vote veto; (3) the supply of public goods and the equilibrium of demand can be solved by market mechanism. Horse???, Juan Shang (2012) in the traffic construction "two network systemeconomics explain -- Based on the purity of public goods theory," a paper to highway as an example, from the angle of the product dimension and time dimension of the proposed highway the public goods of the size, namely the public product purity, and analyzes the mode of supply of public products of different purity.Two, the responsibility of financial expenditure to define the problems in various types of productsAccording to whether the products meet the requirements of non competitive and non exclusive, the traditional theory can be divided into pure public goods, quasi public goods and private products. And theory and practice have proved that, for pure public goods or do not have the exclusive of quasi public products, the market will because of the "free rider" problem of the insufficient, therefore provided by the government; for to achieve exclusive of quasi public goods, may be considered provided by the market or the government to provide.(a) the definition of pure public goods is more vague.Pure public goods, which refers to both the non exclusive and non competitive goods and services, should be provided by the government in theory, which belongs to the scope of fiscal expenditure. In reality, the definition of pure public products is more vague, resulting in financial expenditure responsibility is not clear. For example, a research activity is the basis of scientific research or applied research is not particularly clear standards.(two) the lack of specific subdivision of pure public goodsPure public goods, including a number of specific content, should be defined in accordance with the contents of the fiscal expenditure responsibilities, and the reality of the government does not distinguish between certain pure public products. For example, the Beijing government at the end of 2013 for the public safety class in the passport Express Free express, courier costs borne by the local financial burden. However, passport express not all members of society, common, undifferentiated, fully provided by the market, the government free delivery actually bear the market powers and additional expenditure responsibilities. In contrast, for the public needs of the community, and the reality of such pure public goods is not free, equivalent to the government does not bear the responsibility of the expenditure.(three) in the provision of public goods to provide the government bears the responsibility of fiscal expenditure is not clearQuasi public goods are between public products and private products, both part of the nature of public goods and part of the nature of certain products, such as infrastructure construction, health care, education, etc.. For can solve the problem of exclusiveness of quasi public products, could be considered by the market, but due to the quasi public products with the characteristics of public goods and expenditure responsibilities can according to the public product purity and the efficiency of the market to determine the government and the market to undertake the proportion. At present, the financial alignment of public goods expenditure responsibility mainly has the following problems: first, the exclusive quasi public goods are mostly provided by the government, not to achieve a diversified.。