财政转移支付的宪法学研究

发布时间：2018-03-28 14:21

本文选题：央地关系　切入点：财权　出处：《郑州大学》2012年硕士论文

【摘要】：改革开放以后,经过了几十年的发展,我国人均国民总收入已经步入中等收入国家行列,但是与此同时,地区间经济水平差异、产业结构失衡等矛盾日益突出,社会的稳定受到挑战。在这种情形下,低收入地区可能会向高收入地区寻求支持以减少公共支出上的不平等,而其形式就是从其上一级政府那里得到直接或间接的财政转移支付,因此作为分税制补充制度的财政转移支付制度正发挥越来越重要的作用。近几年来,在中央财政的大力支持下,上级财政不断加大对下面(特别是经济不发达和经济欠发达地区、西部地区、贫困地区等)的财政转移支付力度,极大的缓解了基层财政支出困难问题。可是随着政治体制改革的深化,尤其是随着上世纪末分税制改革以来,我国财政转移支付体制中的一些旧有问题和弊端也显现出来。目前财政转移支付的目标还没有完成,县级和乡级政府的财政问题依然十分突出。现在国内学者对此制度进行研究的著作颇多,但大都是从经济学的视角对这一制度进行研究,对财政转移支付法律制度的研究还比较少,尤其是从宪法学的角度。同时我国对财政转移支付制度的立法还比较不完善。通过研究各国财政转移支付法律制度,经对比发现我国财政转移支付法律制度还存在诸多缺陷。文中,笔者首先论述了财政转移支付的基本问题,即基本概念、现行相关制度的现状及运行状况；其次,描述了美、德两国的财政转移支付法律制度,启示我国从民主、限权和公共利益等方面对我国财政转移支付法律制度进行完善；最后,提出在宪政视野下,对我国财政转移支付法律制度的完善措施,包括确定财政转移支付的立法目标,建立配套法律体系以及制定实体性法律和程序性法律。
[Abstract]:After the reform and opening up, after decades of development, China's per capita GNI has entered the ranks of middle-income countries, but at the same time, the regional economic level differences, industrial structure imbalance and other contradictions are increasingly prominent. Social stability is challenged. In such cases, low-income regions may seek support from high-income regions to reduce inequalities in public spending. And its form is to get direct or indirect fiscal transfer payment from its higher government, so the fiscal transfer payment system, as a supplementary system of tax sharing, is playing a more and more important role. In recent years, with the strong support of the central finance, the higher finance has continuously increased the financial transfer payment to the following areas (especially the underdeveloped and economically underdeveloped areas, the western regions, the poor areas, etc.). It has greatly alleviated the problem of financial expenditure at the grass-roots level. However, with the deepening of the reform of the political system, especially since the reform of the tax distribution system at the end of the last century, Some old problems and disadvantages in the financial transfer payment system of our country also appear. At present, the target of fiscal transfer payment has not been completed, and the financial problems of county and township governments are still very prominent. At present, there are a lot of works on this system by domestic scholars, but most of them are studied from the angle of economics, but the research on the legal system of fiscal transfer payment is still relatively few. Especially from the angle of constitutional law, the legislation of fiscal transfer payment system in our country is not perfect. By studying the legal system of financial transfer payment in various countries, it is found that there are still many defects in the legal system of financial transfer payment in our country. In this paper, the author first discusses the basic problems of financial transfer payment, namely, the basic concept, the current situation and operation of the relevant system, and secondly, describes the legal system of financial transfer payment in the United States and Germany, which enlightens our country from democracy. Finally, in the view of constitutionalism, the measures to perfect the legal system of fiscal transfer payment in our country, including the legislative objectives of fiscal transfer payment, are put forward. Establish a supporting legal system and formulate substantive and procedural laws.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D921

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