我国县级财力保障机制研究

发布时间：2018-03-05 01:32

本文选题：县级基本财力　切入点：保障机制　出处：《山东财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：“郡县治则天下安，县域强则国家富”，作为我国历史长河中最为稳定的一级行政区划单位，县所扮演角色的重要性不言而喻。县级政府肩负着提供与民生息息相关的公共服务的职责，县级基本财力不仅要维持县级政府的基本运转，也为县级政府发挥其自身的公共服务职能提供保障。当下，种种因素导致我国县级政府出现有事权、无财力与之匹配的尴尬局面，许多县级政府运转困难，，财力缺口较大，影响了县级政府公共服务职能的实现，此种状况与我国构建公共财政体系、建设和谐社会的要求还存在一定差距。自国家财政部于2010年9月出台了《关于建立和完善县级基本财力保障机制的意见》后，根据文件精神，各省份推行了侧重点不同的县级基本财力保障政策。本文通过对现行县级基本财力保障机制实施效果的分析，得出其并不能够从根本上解决基层财政困境，需要对省以下财政管理体制进行改革，才能达到保障县级财力的目标。本文的内容安排如下：首先，梳理总结与县级财力保障问题相关的国内外文献，继而介绍了建立县级财力保障机制的理论基础，其次，对实现广义的县级财力保障机制的必由路径——中间模式的实现机制进行了分析。再次，对我国转型期县级事权、财权与财力的演化过程进行梳理，并利用山东省的数据，对县级基本财力保障机制实施效果进行了实证分析。最后，提出能够从根本上保障县级基本财力的政策建议。
[Abstract]:"the whole world is safe under the rule of prefectures and counties, and the country is rich when the county is strong." as the most stable first-level administrative division unit in the long history of our country, The importance of the county's role is self-evident. County governments shoulder the responsibility of providing public services that are closely related to the people's livelihood. The basic financial resources of the county level not only maintain the basic operation of the county government, It also provides a guarantee for county governments to play their own public service functions. At present, various factors lead to an embarrassing situation in which our county-level governments have the power to do things and have no financial resources to match them. Many county-level governments have difficulty in operation and have a large financial gap. It affects the realization of public service function of county-level government, and there is still a certain gap between this situation and the requirement of constructing public finance system and harmonious society in our country. Since the State Ministry of Finance issued the "opinions on establishing and perfecting the basic Financial Security Mechanism at the County level" on September 2010, according to the spirit of the document, Each province has carried out the basic financial security policy at the county level with different emphases. Through the analysis of the effect of the current basic financial security mechanism at the county level, it is concluded that it cannot fundamentally solve the financial dilemma at the grass-roots level. It is necessary to reform the financial management system below the provincial level in order to achieve the goal of ensuring county financial resources. The content of this paper is arranged as follows: first, summarize the domestic and foreign literature related to the financial security at the county level, then introduce the theoretical basis of establishing the financial security mechanism at the county level, secondly, This paper analyzes the implementation mechanism of the necessary path-intermediate mode to realize the generalized county financial security mechanism. Thirdly, it combs the evolvement process of the county level power, financial power and financial resources in the transition period of our country, and makes use of the data of Shandong Province. This paper makes an empirical analysis on the effect of the basic financial security mechanism at the county level. Finally, it puts forward some policy suggestions that can guarantee the basic financial resources at the county level fundamentally.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2

【参考文献】