基于财政学视角的农村人居环境治理投融资机制优化研究

Research on the Optimization of Investment and Financing Mechanism for Rural Habitat Management Based on the Perspective of Finance

摘要: 农村人居环境治理是乡村振兴的核心抓手，当前治理资金高度依赖财政拨款，社会资本、金融资本参与不足，投融资机制存在系统性短板。本文基于财政学视角，依托公共产品、财政分权、外部性内部化理论，梳理农村人居环境治理投融资机制内涵、运行模式与经济效应，从财权与事权匹配、财政杠杆、跨部门资金整合、建设管护闭环四大维度剖析现实困境：央地支出责任错位、财政资金撬动效能弱、涉农资金条块分割、项目重建设轻管护等问题制约长效治理。研究发现，单一政府投入模式难以匹配农村人居环境准公共品属性，多元协同投融资体系是发展主流。据此提出优化路径：理顺央地财权与事权划分，实施差异化配套转移支付；创新贴息、基金、绩效奖补等财政杠杆工具，拓宽市场化融资渠道；搭建县级资金统筹池，构建跨部门协同治理机制；建立项目全生命周期成本核算与绩效评价体系，完善长效管护资金保障机制。研究旨在构建适配乡村发展的多元均衡投融资体系，为农村人居环境长效治理提供财政理论支撑与实操方案。

Abstract: Rural habitat management is the core grasp of rural revitalization. At present, governance funds are highly dependent on financial allocations, social capital and financial capital are insufficient, and there are systematic shortcomings in the investment and financing mechanism. Based on the perspective of finance, this article relies on the theory of public products, fiscal decentralization and external internalization, sorts out the connotation, operation mode and economic effect of rural habitat environment governance investment and financing mechanism, and analyzes the real dilemma from the four dimensions of financial power matching, fiscal leverage, cross-departmental fund integration, and construction management closed loop: central and local expenditure Problems such as misalignment of responsibilities, weak leverage of financial funds, fragmentation of agricultural-related funds, and heavy construction of projects and light management and protection restrict long-term governance. The study found that it is difficult for a single government investment model to match the quasi-public property attributes of the rural living environment, and the diversified collaborative investment and financing system is the mainstream of development. Based on this, an optimization path is proposed: clarify the division of central and local financial powers and implement differentiated supporting transfer payments; innovate financial leverage tools such as interest discounts, funds and performance awards to broaden market-oriented financing channels; build a county-level fund pool and build a cross-departmental collaborative governance mechanism; establish project whole life cycle cost accounting and performance evaluation Price system, improve the long-term management and protection fund guarantee mechanism. The research aims to build a diversified and balanced investment and financing system suitable for rural development, and provide financial theoretical support and practical solutions for the long-term management of the rural living environment.