中国地方财政体制改革研究

发布时间：2018-03-05 07:56

本文选题：地方财政体制　切入点：税收　出处：《河南大学》2014年硕士论文　论文类型：学位论文

【摘要】：地方财政体制改革不仅是财政理论界的热点问题，也是实际工作部门关注的焦点。自1994年实行分税制改革以来，在总的分税制体制框架下确立了中央和地方的财政分配关系，克服原有包干财政体制的缺陷，理顺了中央与省之间的财政关系，提高了中央政府的宏观调控能力。但此次改革忽略了地方政府间的财政关系，地方财政体制暴露出了一系列的问题，县乡财政困难日益突出，财政运行压力日益膨胀，结果导致债务加大，对土地财政产生严重依赖，已经严重阻碍了我国实现经济转型和社会转型的历程。本文在此背景下对我国的地方财政体制进行研究，对完善地方财政体制做了进一步的思考。本文除绪论外分为四个部分。首先，本文以财政分权理论、公共产品理论和转移支付理论作为理论基础，之后所提出的完善财政体制的措施都是以此为指导的。第三部分是我国地方财政体制的现状与问题。首先按照时间顺序介绍了地方财政体制的演变历程。主要分成三部分：首先是1949-1979年的统一领导、分级管理体制，然后是1979-1994年的实行分成、财政包干体制，最后主要介绍了1994年至今的分税制财政体制。其改革历程与地方财政体制的优势与问题是紧密相关的。总体来说，我国的分税制改革是利大于弊的，其大大促进了中央和地方财政收入的稳定增长，理顺了中央和省之间的财政关系，增强可中央政府的宏观调控能力和促进全国统一市场的形成。本文更加关注的是地方财政体制存在的问题，主要体现在财权、财力与事权三要素之间的不合理配置、转移支付体系的不完善、地方政府过度依赖土地财政以及地方政府沉重的债务负担。为了解决上述问题，本文概括地描述了美国和日本财政体制改革的实践，分别从地方财政的事权范围、支出责任划分、政府间税收的划分和政府间的转移支付关系等方面进行分析比较，为我国地方财政体制改革的实施提供了重要的国际经验与启示。文章的最后提出了完善我国地方财政体制的思路。首先是要合理划分政府间的事权，由于事权的划分是由中央政府决定的，，目前进行大范围调整的可行性较小，因此本文在沿用原有框架的基础了提出了一些改善意见。构建一个完善的收入体系，为地方财政支出提供资金支持则是改革的关键步骤。要保证地方政府有充足的收入来源，一是要合理划分各级政府间的税权，二是要完善地方税系建设，提高地方税收收入的比重，三是要适时考虑允许地方政府自行发债来筹集财政资金，最后是要加大上级政府对基层政府的转移支付力度。除此之外，本文还讨论了相关的配套措施，促进地方财政体制的不断完善。
[Abstract]:The reform of the local financial system is not only a hot issue in the financial theory circle, but also the focus of practical work departments. Since the implementation of the tax sharing reform in 1994, the central and local financial distribution relations have been established under the framework of the general tax sharing system. Overcoming the shortcomings of the original dry financial system, straightening out the financial relationship between the central government and the provinces, and improving the central government's macro-control ability, but this reform has neglected the fiscal relationship among local governments. A series of problems have been exposed in the local financial system. The financial difficulties of counties and townships are becoming increasingly prominent, and the financial operating pressure is expanding day by day. As a result, the debt is increased and there is a heavy dependence on land finance. Has seriously hindered our country to realize the economic transformation and the social transformation process. In this context, this paper studies the local financial system of our country, and makes further thinking on the perfection of the local financial system. This paper is divided into four parts except the introduction. First, this paper uses the theory of fiscal decentralization. The theory of public goods and the theory of transfer payment are the theoretical basis. The third part is the present situation and problems of the local financial system in China. Firstly, it introduces the evolution of the local financial system in chronological order. It is mainly divided into three parts: first, unified leadership and hierarchical management system in 1949-1979. Then from 1979 to 1994, it is divided into two parts, fiscal system. Finally, it mainly introduces the tax sharing system from 1994 to present. Its reform process is closely related to the advantages and problems of the local financial system. Generally speaking, the reform process is closely related to the advantages and problems of the local financial system. The reform of the tax distribution system in our country is more beneficial than harmful, which has greatly promoted the steady growth of the central and local fiscal revenues and straightened out the financial relations between the central and provincial governments. Strengthening the macro-control ability of the central government and promoting the formation of a unified national market. This paper pays more attention to the problems existing in the local financial system, which are mainly reflected in the irrational allocation of the three elements of financial power, financial resources and administrative power. The imperfections of the transfer payment system, the excessive dependence of local governments on land finance and the heavy debt burden of local governments. In order to solve the above problems, this paper describes the practice of the fiscal system reform in the United States and Japan, respectively from the scope of local finance, the division of expenditure responsibility. The analysis and comparison of the tax revenue between governments and the transfer payment relationship between governments provide important international experience and inspiration for the implementation of the reform of the local financial system in China. At the end of the article, the author puts forward the idea of perfecting the local financial system of our country. First of all, it is necessary to reasonably divide the power between the governments. Since the division of the power of affairs is decided by the central government, the feasibility of carrying out large-scale adjustment is relatively small. Therefore, this paper puts forward some suggestions for improvement on the basis of using the original framework. Building a perfect revenue system and providing financial support for local fiscal expenditure is the key step of the reform, and it is necessary to ensure that local governments have sufficient sources of revenue. First, it is necessary to reasonably divide the tax power among governments at all levels; second, to improve the construction of local tax departments and to increase the proportion of local tax revenue; and third, to consider timely allowing local governments to issue bonds on their own to raise financial funds. Finally, it is necessary to increase the transfer payment of the higher government to the grass-roots government. In addition, this paper also discusses the relevant supporting measures to promote the continuous improvement of the local financial system.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2

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