资源型城市财政可持续发展的思考与建议——基于陕西神木的调研

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资源型城市可持续发展是我国区域发展战略的重要内容.神木属于以煤炭资源为主的成长型资源型城市,①经过多年发展,逐步确立了以矿产资源开采与深加工相结合的新型工业化发展模式,与此相适应,资源型城市财政特征明显.近年来,全国范围内的煤炭价格下降波及了神木县的经济发展,财政收入快速增长的趋势受到了一定的影响,这引起了外界对神木以“免费医疗”为代表的高福利的质疑,神木财政的可持续性也受到了广泛关注.本文以神木为案例,对其财政收支可持续性进行了总体评估.针对神木反映出的资源型城市面临的共性问题,本文提出了以下建议:资源型城市的可持续发展不是某个地区通过自身努力就能实现的,它需要中央、地方两个层面共同努力.中央层面应尽快推动资源税改革,鼓励地方建立资源型城市财政稳定基金;资源型城市自身也应增强忧患意识,树立可持续发展理念,发展接续替代产业,加大产业结构调整,多渠道开辟稳定财源.
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