河南“省直管县”财政改革对经济增长和财政自给率的影响

发布时间：2018-03-08 04:13

本文选题：财政“省直管县”　切入点：经济增长　出处：《厦门大学》2014年硕士论文　论文类型：学位论文

【摘要】：1994年分税制财政体制改革,顺应市场经济发展要求,对于规范中央和省级地方政府财政关系框架,增强中央财政的宏观调控能力起到了至关重要的作用,此举运行近二十年,成效显著。然而,随着市场经济的发展,以往的财政体制逐渐暴露缺点,省级以下各政府间财权与事权之间的矛盾日渐突出,相应的财权与承担的事权有着较大的偏离,长期以来,导致基层财政运转困难,也挫伤了县域经济长期可持续性发展,省以下财政体制亟需改革完善。在此历史大背景下,为解决基层财政困难、壮大县域经济、提高地方公共服务水平、改善民生,自本世纪初期,一场名为“省直管县”的财政体制改革在中华大地应运而生,多省试点。目前,全国共计20多个省份自治区实行财政“省直管县”,部分地区成效明显。但与此同时,一些地区在改革推广过程中亦存在许多问题,改革的真实效益有待检验。学术界也因此褒贬不一。本文以“省直管县”财政体制改革对县域经济增长和财政自给率的作用成效为研究主题。参考查阅国内外相关问题研究情况,比较借鉴国内地区“省直管县”财政体制改革经典模式,立足河南省情,以财政分权理论、组织结构扁平化理论、委托代理理论为研究视角,探究“省直管县”财政改革的作用机制。运用理论研究与实证分析相结合的方法,建立双重差分模型,探究河南改革试点对经济增长和财政自给率的影响。对河南在这一改革推进中出现的问题,进行深入系统的调查研究,分析成因,并提出完善措施和建议。
[Abstract]:In 1994, the reform of the fiscal system of the tax sharing system complied with the requirements of the development of the market economy and played a vital role in standardizing the financial relations between the central and provincial local governments and enhancing the macro-control capability of the central finance, which has been running for nearly two decades. However, with the development of the market economy, the past financial system has gradually exposed its shortcomings, and the contradiction between the financial power and the administrative power between the governments below the provincial level has become increasingly prominent, and the corresponding financial power and the undertaking power have deviated greatly. For a long time, it has led to the difficulty of financial operation at the grass-roots level, and has also dampened the long-term sustainable development of the county economy, and the financial system below the province needs to be reformed and perfected urgently. In this historical background, in order to solve the financial difficulties at the grass-roots level, strengthen the county economy, improve the local public service level, and improve the people's livelihood, since the beginning of this century, a financial system reform called "the province directly in charge of the county" has emerged as the times require in the land of China. At present, more than 20 provinces and autonomous regions across the country have implemented fiscal "provincial direct control of counties", and some areas have achieved remarkable results. However, at the same time, there are also many problems in the process of reform and popularization in some regions. The real benefits of the reform have yet to be tested. This paper focuses on the effect of fiscal system reform on county economic growth and financial self-sufficiency rate. Based on the situation of Henan Province, this paper compares and draws lessons from the classical mode of fiscal system reform in China, taking the theory of fiscal decentralization, the theory of flat organizational structure and the theory of principal-agent as the research angle. This paper probes into the mechanism of fiscal reform in "managing counties directly by province". By using the method of combining theoretical research with empirical analysis, a double difference model is established. This paper probes into the influence of the pilot reform in Henan on the economic growth and the self-sufficiency rate of finance, and makes a thorough and systematic investigation and study on the problems that have arisen in the course of this reform, analyzes the causes, and puts forward some measures and suggestions for improvement.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2;F127

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