法学视域中的财政转移支付制度研究

发布时间：2018-06-25 10:25

本文选题：财政转移支付制度 + 央地关系　；参考：《郑州大学》2017年硕士论文

【摘要】：1994年财政管理体制改革后,税制重新划分,中央财政收入得以提升。此次改革并没有对央地事权作出明确的界定,因此,造成“财权上收,事权下放”的局面。地方政府自有收入难以满足财政支出,出现巨大的财政赤字,为了弥补财政失衡,均衡各地公共品提供水平,财政分权下的转移支付制度开始在我国运行。2015年,新《预算法》的施行带来了转移支付制度由法律进行规定的新篇章。然而,制度运行的多年中,央地财政事权与财权配置不到位,加之法律规范的缺失,以及监督和责任机制的欠缺,远非零散的条文可以化解。转移支付制度的失范,一方面影响了中央与地方,以及省以下各级政府之间良性财政关系的建构;另一方面,公民对公共产品的需求不能得到满足。财政转移支付是承启税制与地方债务的重要基本制度,在深化财税体制改革之际,完善其运行机制,就显得尤为重要。财政向来都不是国家治理过程中的独立模块,财政转移支付制度也蕴含着丰富的法学价值理念,制度的不规范实质是法律秩序的失衡。探究转移支付制度的问题本源,就需要放眼于法学的构架中。首先,现有法律中,对各级政府职责仅作概括性规定,财政事权的边界依赖于行政管理体制。基于此,各级政府处于财政自利的考量,保留本级财政而向下分摊事权。使得转移支付的不同形式在实践中使用混乱,仅作为政府的政策手段,难以推进地区间财力的均等化。其次,我国财税法律体系零散且不健全,财政资金在流转过程中没有强制性的规则约束,难以提高资金的利用效率。最后,一般性或专项转移支付资金在转移时,人大、审计机关以及社会监督的缺失,责任追究力度的有待加强,导致财政支出脱离监管,甚至滋生腐败。所以,若要从根本上化解财政转移支付制度的困境,一是要推进我国财政事权与支出责任的改革,明确各级政府职责所在,同时重构地方税收体系并给予地方政府一定税收立法权,增加其自有财力,防止对转移支付资金的依赖;二是填补财政领域的立法空白;三是加强监督与责任机制,使监督贯穿于资金运行的全过程,用责任来惩戒失范行为。
[Abstract]:After the reform of the fiscal management system in 1994, the tax system was redivided and the central revenue was raised. The reform did not make a clear definition of the central authority, thus, resulting in "financial power, decentralization" situation. In order to make up the fiscal imbalance and balance the public goods supply level, the transfer payment system under the fiscal decentralization began to operate in our country in 2015, in order to make up the fiscal imbalance and balance the public goods supply level, the transfer payment system under the fiscal decentralization began to operate in our country. The implementation of the new Budget Law has brought about a new chapter in the transfer payment system. However, in the many years of system operation, the allocation of financial authority and financial authority is not in place, coupled with the lack of legal norms, as well as the lack of supervision and responsibility mechanism, far from the scattered provisions can be resolved. On the one hand, the anomie of the transfer payment system affects the construction of the benign financial relationship between the central government and the local government, as well as the governments below the provincial level; on the other hand, the citizens' demand for public goods cannot be satisfied. Fiscal transfer payment is an important basic system of tax system and local debt. It is very important to perfect its operating mechanism at the time of deepening the reform of fiscal and taxation system. Finance has never been an independent module in the process of national governance. The financial transfer payment system also contains a rich legal value concept. The non-standard nature of the system is the imbalance of the legal order. To explore the origin of the transfer payment system, we need to look into the framework of law. First of all, in the existing law, the responsibilities of all levels of government are only generally stipulated, and the boundary of financial authority depends on the administrative system. Based on this, governments at all levels of fiscal self-interest considerations, to retain the level of finance and the right to share down. The different forms of transfer payment are used in practice in confusion, only as the policy means of government, it is difficult to promote the equalization of regional financial resources. Secondly, China's fiscal and taxation legal system is fragmented and imperfect, and the financial funds are not subject to mandatory rules in the process of circulation, so it is difficult to improve the efficiency of the use of funds. Finally, the general or special transfer of funds in the transfer, the people's Congress, audit institutions and the lack of social supervision, accountability needs to be strengthened, leading to financial expenditure out of supervision, or even corruption. Therefore, if we want to fundamentally resolve the dilemma of the fiscal transfer payment system, first, we should promote the reform of fiscal authority and expenditure responsibility in our country, and make clear where the responsibilities of governments at all levels lie. At the same time, we should reconstruct the local tax system and give local governments certain tax legislative power, increase their own financial resources, prevent dependence on transfer payment funds; second, fill in the legislative gaps in the financial field; third, strengthen the supervision and accountability mechanism. The supervision runs through the whole process of fund operation, and the responsibility is used to punish the abnormal behavior.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.21

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