중국 재정분권개혁의 효과와 지방정부-국유기업 관계 변화에 관한 연구 = A Study on the Effects of China's Fiscal Decentralization Reform and Changes of the Relations between Local Government-State Owned Enterprises

다국어 초록 (Multilingual Abstract)

This study examined the effects of China's fiscal decentralization reform and changes of the relations between local government and local state owned enterprises(SOEs) in Chengdu Municipality in Sichuan Province. In the case of this study, local government during first phase of the reform era resorted to multiple instruments to support local state owned enterprises and thus strengthen their revenue base. These instruments included collusion with firms as well as the implementation of protectionist policies. By the mid-1990s, the tax-sharing reform had begun to drastically reshape the relations between local government and state owned enterprises. Broadly speaking, two major factors-growing competition, tax and fiscal reforms, combined to decrease the benefits of government ownership of enterprises. Local government had few incentives to predate because they were the shareholders of local enterprises. Whereas Chinese local governments had little formal budget autonomy, they have enjoyed much informal fiscal autonomy vis-á-vis the central government.
But Chinese local governments also continue to face pressure to generate extra-budgetary funds in spite of repeated central government efforts to include some extra-budget funds into the budget. This study has underscored how changes in fiscal incentives have had a profound impact on local government behavior, especially with the fiscal and tax reforms introduced in 1994. Through this analysis, if the local government does not grasp a reasonable source of revenue, recent fiscal decentralization system is not enough to change the unreasonable entrepreneurial behavior of local government.

국문 초록 (Abstract)

본 연구는 중국의 재정분권체제의 개혁과정을 중심으로 지방정부의 행위패턴의 변화를 국유기업과의 관계변화를 통해 살펴보고, 사천성(四川省) 성도시(成都市) 지방정부의 사례를 중심으로 재정세수체계와 관련된 지방정부와 관할 국유기업간의 이해관계, 그리고 재정수입을 확대시키고자하는 지방정부행위의 재정논리를 설명하고자 하였다. 중국의 지방분권 개혁의 결과 지방정부는 실질적으로 개혁개방정책은 물론 규정 및 법률에 대한 협상과 집행, 향후 발전방향과 선택에 있어 실질적인 영향력을 행사하고 있었다.
재정분권개혁의 초기 지방정부의 경제적 이익과 재정수입은 많은 부분에서 지방기업에서부터 창출되기 때문에 지방정부는 각각의 기업에 대한 각종 세수제도를 통하여 재정수입을 확보하고자 하였다. 1994년 분세제(分稅制) 실시 이후로는 훨씬 강화된 지방정부의 자기-의존적 세수체계는 이 지역의 지방정부의 기능과 기업의 경쟁력에 긍정적, 부정적 영향을 미칠 수밖에 없었다. 성도시의 사례에서, 시관할 국유기업에 대해서는 거시통제적인 조절수단으로 기업관리 역할의 변화를 시도하면서, 성도시정부는 재정수입의 증가에 있어 도시경영에 집중하게 되었다. 그러나 중국의 분세제 개혁은 수입증가 및 지출절약에 대한 압박 또한 증가시켜 지방정부는 토지자원의 운영을 통한 도시경영 및 지방정부채권 전환대출이라는 새로운 수단과 새로운 재정수입원을 찾게 되었다. 지방재정과 관련된 지방정부의 자유재량권의 팽창은 지방정부의 경제운용에 대한 기업가적 행위나 사회적 특권층을 확대시키는 결과를 초래하였다. 이러한 분석을 통해 본 연구는 지방분권체계를 통한 지역정부의 합리적이고 안정적인 재정수입원적 없이 단선적인 경제적 자유화 혹은 민영화의 촉진은 향후 성공적인 경제개혁을 지속적으로 이끌어내는데 불충분하다는 점을 지적하였다.

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