市级政府性基金收支与管理研究

发布时间：2018-01-25 01:13

本文关键词： 市级政府政府性基金专款专用　出处：《清华大学》2014年硕士论文　论文类型：学位论文

【摘要】：政府性基金属于政府非税收入的一种，是政府财政收入的重要组成部分，同时也是保障政府的正常运转，支持经济发展的重要财力。本文首先对政府性基金的发展历史，以及成为市级政府的重要财源背后深层次的原因进行了分析；其次，本文对政府性基金的“专款专用”这一性质进行了讨论，并且从市级政府公开的政府性基金决算出发，对这一规定的遵循情况进行了验证；最后，在证明市级政府性基金开支不满足“专款专用”要求的前提下，本文对影响政府支出侧重的关键因素，包括所在地区、支出职能等，进行了探讨，并且分析了背后的原因。本文得到的主要结论是，市级政府开辟政府性基金作为重要机动财源的原因是两重的，市级政府一方面面临着分税制改革后财权和事权不匹配的巨大财政压力，同时手中又掌握着随着经济发展和城镇化进程越来越有价值的国有土地的管理权，以政府性基金为载体，将土地管理权变现成为增收的捷径；政府性基金的“专款专用”规定在绝大多数项目上仍然是适用的，但对于某些规模较大、范围较广的项目已经不再使用，同时市级政府性基金决算的开支并不完全满足“专款专用”的要求，不同城市在同一个项目上的支出与收入的比例有着非常巨大的差异，同时“国有土地出让金”这一项目在不同年份都存在着5%到10%的缺口，“地方教育附加费”和“残疾人就业保证金”两年的支出相对于收入都偏小；中西部地区城市在一部分小项上支出远远不及收入，同时按照职能分类，东部地区和中西部地区城市在经济服务上基本满足“专款专用”要求，但中西部城市在社会服务上支出远小于相应的收入，这主要是因为东部地区和中西部地区的经济发展水平差异和地方关于关注重点不同。本文的创新点主要有：以在市级政府财政体系中地位越来越重，，但关注度却相对较小的政府性基金作为研究主体；以市级政府性基金数据为出发点，与省级政府相比，市级政府承担的公共责任更加具体，与民生的关系更为紧密；以“专款专用”为出发点，结合政府性基金的重要特点，同时利用政府性基金的收入和支出，研究政府的开支偏好；从研究的过程出发，对市级政府性基金的财政公开中的问题进行了梳理，并提出了相应的政策建议。
[Abstract]:Government fund is a kind of non-tax revenue of the government, which is an important part of the government revenue, and also an important financial resource to ensure the normal operation of the government and support the economic development. Firstly, this paper analyzes the history of government fund development and the deep reasons behind becoming the important financial source of municipal government. Secondly, this paper discusses the nature of "earmarked funds" of government funds, and verifies the compliance of this regulation from the final accounts of government funds made public by municipal governments. Finally, on the premise of proving that the municipal government fund expenditure does not meet the requirement of "earmarked fund", this paper discusses the key factors that affect the government expenditure, including the region, the function of expenditure and so on. And the reasons behind the analysis. The main conclusion of this paper is that the reasons why municipal governments open up government funds as an important mobile source are twofold. On the one hand, the municipal government is faced with the huge financial pressure of mismatch between the financial power and the administrative power after the reform of the tax sharing system, and at the same time, it holds the management right of the state-owned land which is more and more valuable along with the economic development and the urbanization process. Taking the government fund as the carrier, realizing the land management right becomes the shortcut to increase the income; The "earmarked" provisions of government funds remain applicable for most projects, but are no longer used for some larger, broader projects. At the same time, the final accounts of municipal government funds do not fully meet the requirements of "earmarked funds", different cities in the same project on the ratio of expenditure and income has a very large difference. At the same time, there is a gap of 5% to 10% in different years in the project of "state-owned land transfer fee", and the expenditure of "local education surcharge" and "disabled person's employment deposit" is smaller than the income in two years. Cities in the central and western regions spend far less than their income on some minor items. At the same time, cities in the eastern region and the central and western regions basically meet the requirements of "earmarked funds" in economic services, according to the classification of their functions. However, the central and western cities spend much less on social services than the corresponding income, which is mainly due to the difference in the economic development level between the eastern region and the central and western regions and the difference in local concerns. The innovations of this paper are as follows: government funds, which are more and more important in the financial system of municipal governments, but with relatively small attention, are the main research subjects; With the data of municipal government fund as the starting point, compared with provincial government, the public responsibility of municipal government is more specific, and the relationship with people's livelihood is more close. Taking "earmarking" as the starting point, combining the important characteristics of the government fund, and using the income and expenditure of the government fund, the paper studies the government's expenditure preference; Starting from the research process, this paper combs the problems in the financial disclosure of municipal government funds, and puts forward corresponding policy suggestions.
【学位授予单位】：清华大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.43;D630

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