转移支付对安徽省贫困县财政支出行为影响研究

发布时间：2018-05-30 02:44

本文选题：贫困县 + 转移支付　；参考：《安徽大学》2017年硕士论文

【摘要】：党的十八大明确要求要在2020年全面实现小康社会,而要实现这一伟大目标,关键在于贫困县能否顺利实现脱贫,步入小康社会。如果贫困地区没有完全达到小康水平,我国则无法步入真正意义上的小康社会。然而,由于自然环境恶劣、经济发展基础差、地方财政收入极其有限,贫困县难以单纯依靠自身力量提高公共服务供给和居民生活水平,必须依靠上级政府给与大量的转移支付补助。为了支持贫困县尽早脱贫,国家设立了国家级扶贫开发工作重点县、国家连片特困地区扶贫开发工作重点县,安徽省也设立了省级扶贫开发工作重点县,贫困县也一直享受着上级政府拨付的大量的转移支付资金。然而,贫困县在获得大量的转移支付资金以后,地方财政努力程度明显降低,甚至刻意通过降低财政努力程度,让自己变得更穷以争取更多的转移支付资金。大量的转移支付资金被用于维持政府机构的运行和能够提高官员政绩的经济建设,用于提高基本公共服务类项目的积极性不高。因此,有必要对贫困县财政支出行为进行研究,研究当前的转移支付制度是扩大还是缓解了贫困县财政支出结构扭曲的局面。否则,无论中央如何扩大转移支付规模,其绩效依然有限,贫困地区依然无法实现早日脱贫的目标。本文分为五个部分。第一部分为绪论,包括本文的研究目的与意义、国内外研究现状、研究思路与框架。第二部分首先介绍了转移支付的概念,其次介绍了转移支付影响财政支出规模与结构的相关理论,最后介绍了本文涉及的相关理论。第三部分分析了安徽省贫困县转移支付与财政支出现状:首先分析了安徽省贫困县财政转移支付收入规模和结构,其次分析了安徽省贫困县财政支出规模与结构。第四部分采用实证分析方法研究转移支付对安徽省贫困县财政支出总量和结构进行研究。首先,采用动态面板数据模型研究净转移支付和各类型转移支付对财政支出总规模的影响,验证了"粘蝇纸"效应的存在,即与地方自有财政收入相比,转移支付能够更好地促进贫困县政府增加财政支出规模,并结合中国的财政体制分析"粘蝇纸"效应存在的原因。然后,继续使用动态面板数据模型,研究净转移支付和各类型转移支付对财政支出结构的影响,研究发现在现行的安徽省省以下财政转移支付体制下,转移支付不仅未能有效的改善贫困县财政支出结构不合理的情况,反而在一定程度上加剧了财政支出结构的扭曲。导致这一现象的主要原因在于缺乏有效的一般性转移支付资金使用和效率监管制度和专项转移支付结构不合理。第五部分为研究结论与对策建议。首先,在总结前文的基础上,本章总结出以下研究结论:(1)安徽省贫困县财政转移支付规模不断增加,结构不断趋于合理;(2)与非贫困县相比,安徽省贫困县财政支出总体规模较小,结构不合理;(3)转移支付对安徽省贫困县财政支出规模的促进作用高于地方自有财政收入;(4)在现行的安徽省省以下财政转移支付体制下,转移支付不仅未能有效的改善贫困县财政支出结构不合理的情况,反而在一定程度上加剧了财政支出结构的扭曲。然后,根据研究结论,从完善财政分权制度和省以下转移支付制度两个方面给出政策建议:第一、要优化财政分权制度,包括合理划定县级财政事权和适度扩大县级财政财权;第二、要完善安徽省省以下财政转移支付制度,包括合理确定安徽省省以下财政转移支付规模、优化安徽省省以下财政转移支付结构、完善安徽省省以下转移支付资金分配方法、加快转移支付法制化建设进程、加强对财政转移支付资金的监管。
[Abstract]:In order to achieve this great goal, the key to achieve this great goal is to achieve this great goal in 2020, and the key lies in the success of poverty alleviation and a well-off society. If the poverty-stricken areas are not fully well-off, China will not be able to enter a well-off society in a real sense. However, because of the bad natural environment, it can not achieve a well-off society. The foundation of economic development is poor and the local financial income is extremely limited. It is difficult for the poor county to rely on its own strength to improve the supply of public service and the living standard of residents. It is necessary to rely on a large number of transfer payment subsidies by the superior government. In order to support the poverty alleviation as soon as possible, the state has set up the key counties of the national poverty alleviation and development work at the national level. The key counties of poverty alleviation and development work in the region, Anhui province also set up the provincial key counties for poverty alleviation and development, and the poor counties have been enjoying a large amount of transfer payment funds allocated by the higher government. However, after obtaining a large amount of transfer payment, the poverty county has reduced the degree of local financial efforts obviously, even deliberately reducing the financial effort. A large amount of transfer payment is used to maintain the operation of government institutions and the economic construction that can improve official performance, and the enthusiasm of the basic public service projects is not high. Therefore, it is necessary to study the behavior of the financial expenditure in poor counties. The former transfer payment system has expanded or alleviated the distortion of financial expenditure structure in poor counties. Otherwise, no matter how the central government expands the scale of transfer payment, its performance is still limited and the poor areas still cannot achieve the goal of early poverty reduction. This paper is divided into five parts. The first part is divided into the introduction, including the purpose and significance of the study. In the second part, the second part introduces the concept of transfer payment, then introduces the related theories of transfer payment affecting the scale and structure of fiscal expenditure, and finally introduces the related theories. The third part analyses the status of transfer payment and financial expenditure in poor counties of Anhui Province: first, it analyzes the status of the transfer payment and financial expenditure in poor counties. The scale and structure of the financial transfer payment income in the poor counties of Anhui Province, and secondly the scale and structure of the financial expenditure in the poverty-stricken counties of Anhui province. The fourth part uses the empirical analysis method to study the total amount and structure of the financial expenditure in the poverty-stricken counties of Anhui province. First, the dynamic panel data model is used to study the net transfer payment and the net transfer payment. The effect of various types of transfer payment on the total scale of fiscal expenditure proves the existence of "sticky paper" effect, that is, compared with local private revenue, transfer payment can better promote the government of poor county government to increase the scale of fiscal expenditure, and analyze the reasons for the existence of "sticky paper" effect in combination with China's financial system. The board data model is used to study the effect of net transfer payment and various types of transfer payments on the structure of financial expenditure. It is found that under the current financial transfer payment system of Anhui Province, transfer payment can not only effectively improve the unreasonable structure of the financial expenditure structure in poor counties, but aggravate the financial expenditure structure to a certain extent. The main reason for this phenomenon lies in the lack of effective general transfer payment fund use and efficiency supervision system and special transfer payment structure unreasonable. The fifth part is the research conclusion and the countermeasures and suggestions. First, on the basis of the summary, this chapter summarizes the research conclusions: (1) the financial transfer of poor counties in Anhui province. The scale of payment is increasing and the structure tends to be reasonable. (2) compared with the non poor counties, the overall financial expenditure of the poor counties of Anhui province is small and the structure is not reasonable; (3) the transfer payment has a higher role in promoting the financial expenditure of the poor counties in Anhui than the local private financial income; (4) the financial transfer payment in the current province of Anhui province is under the province. Under the system, the transfer payment can not only effectively improve the irrational structure of the financial expenditure in poor counties, but aggravate the distortion of the financial expenditure structure to some extent. Then, according to the conclusion of the research, we give the policy suggestions from the two aspects of improving the fiscal decentralization system and the transfer payment system below the province. First, we should optimize the fiscal decentralization system. Degree, including the reasonable demarcation of the county financial power and appropriate expansion of financial financial and financial power at the county level; second, we should improve the financial transfer payment system in Anhui Province, including the reasonable determination of the financial transfer payment scale below the province of Anhui Province, optimize the financial transfer payment structure of Anhui Province and below, and improve the allocation method of transfer payment in Anhui province. We should speed up the process of legalization of transfer payments and strengthen supervision over the transfer payment funds.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45

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