湖南省两型社会建设的公共财政支持研究

发布时间：2018-01-22 11:00

本文关键词： 两型社会公共财政湖南省　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：虽然我国经济总量已经跃居世界第二位，但经济增长付出了资源浪费严重、生态环境失衡的沉重代价，以节约资源，保护环境为目标的两型社会建设正是我国转变经济发展方式，促进资源集约利用，维持生态平衡，实现可持续发展的重要方式。湖南省两型社会建设始于2007年底长株潭城市群两型社会建设示范区，，经过多年的发展，湖南省两型社会建设取得了突破式的进展，2011年底已经进入向全省纵深推进的阶段。究其原因，公共财政对其的大力支持是重要因素。然而，学术界现有从公共财政支持角度分析两型社会建设的文章并不多。本文综合运用管理学、经济学、财政学、公共政策学等学科领域的知识，引入经济外部性理论、财政杠杆理论、环境资源产权理论等相关理论，从公共财政支持两型社会建设的手段如财政预算投入、财政补贴、政府采购、税收激励、财政转移支付等入手，首先阐述了湖南省两型社会建设目前取得的成就，其次具体分析了公共财政支持湖南省两型社会建设存在的问题，主要包括财政投入难以满足两型社会建设要求；财政转移支付不完善；财政运行机制不健全；符合“两型”要求的税收调控力度不够；两型财政支出监管与评价体系落后等。接着在对国内外一些国家和地区节约资源、保护环境的财政政策措施进行完经验介绍后，最后提出了基于湖南省省情的完善公共财政支持两型社会建设的对策建议：优化财政投入；健全财政运行机制；构建适应“两型”要求的绿色税收体系；强化绩效预算管理；促进两型社会建设财政配套改革措施。
[Abstract]:Although China's total economic volume has leapt to the second place in the world, economic growth has paid a heavy price of serious waste of resources and imbalance of ecological environment in order to save resources. The construction of a two-type society with the goal of protecting the environment is to change the mode of economic development, promote the intensive utilization of resources and maintain the ecological balance. The important way to realize the sustainable development. The construction of the two types of society in Hunan Province began in end of 2007 with the construction of the demonstration area of the two types of society in Chang-Zhuzhou and Zhuzhou City Group, and it has been developed for many years. Hunan Province has made breakthrough progress in the construction of the two-oriented society. At the end of 2011, Hunan has entered the stage of advancing to the depth of the province. The reason is that the support of public finance is an important factor. There are few articles on the construction of two-oriented society from the angle of public financial support. This paper synthetically applies the knowledge of management, economics, finance, public policy and so on, and introduces the theories of economic externality, financial leverage, property rights of environmental resources and so on. From the public finance to support the construction of a two-type society, such as financial budget input, financial subsidies, government procurement, tax incentives, financial transfer payment and so on. First of all, the paper expounds the achievements of the construction of the two-oriented society in Hunan Province, and then analyzes the problems existing in the public finance supporting the construction of the two-type society in Hunan Province. Mainly including the financial input is difficult to meet the requirements of the construction of a two-oriented society; The financial transfer payment is not perfect; The financial operation mechanism is not perfect; The intensity of tax regulation and control that meets the requirements of "two types" is not enough; The supervision and evaluation system of two-type fiscal expenditure is backward. Then after the introduction of fiscal policies and measures to save resources and protect the environment in some countries and regions at home and abroad. Finally, the author puts forward the countermeasures and suggestions of improving the public finance to support the construction of the two-type society based on Hunan Province: optimizing the financial input; Perfecting the financial operation mechanism; Construct the green tax system to meet the requirements of "two types"; Strengthening performance budget management; To promote the construction of a two-type society financial reform measures.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812

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