江西省直管县财政管理体制改革研究

发布时间：2018-03-17 12:09

本文选题：省直管县　切入点：财政体制　出处：《江西财经大学》2016年博士论文　论文类型：学位论文

【摘要】：20世纪80年代以来,我国开始推行的市管县财政管理体制在一定时期内较为显著地促进了地方经济的快速发展,但也带来了“市卡县”、“市吃县”等弊端,县域经济的发展长期受到抑制。20世纪90年代浙江、海南等省份探索实行的省直管县财政管理体制则有效避免了市县矛盾,县域经济竞争力得到显著增强。省直管县财政体制得到国家高度认可并逐步进行推广,目前已有20余省份实行了不同范围的省直管县财政体制改革。在新型城镇化建设背景下,县域经济的地位和作用更加突出,继续改革和完善省直管县财政管理体制具有重要意义。江西省自2003年开始探索实行省直管县财政体制,至2009年全省所有县(市)已全面实行省直管县财政管理体制,并于2014年6月选取了6个县(市)进行省直管县体制改革试点,开始探索由财政省直管转向财政与行政全面省直管。本文对我国省直管县财政管理体制进行全面而系统的探讨,并对江西省的省直管县财政体制改革和省直管县体制改革试点实践进行深入考察。江西省目前有67个县、10个县级市、23个市辖区,除了6个试点县(市)实行的是全面省直管县体制外,其余县(市)实行的仍然是省直管财政管理体制,本文对此进行了分别研究。第一章主要介绍论文的选题背景和研究意义,对国内外的研究成果进行评述,设计本文的研究思路和主要内容。第二章对省直管县财政管理体制相关的财政分权理论、委托一代理理论、组织结构理论和区域发展理论进行提炼和总结,为后续研究奠定基础。第三章对我国省直管县财政管理体制的改革与江西实践进行梳理,运用辩证分析法对省直管县财政管理体制改革的正负效应进行研判。第四章运用双重差分法和面板模型等定量分析方法对江西省直管县财政管理体制改革的效应和效果进行精确分析,全面把握江西省直管县财政体制改革前后的效果。第五章全面总结发达国家分级财政管理体制先进经验和国内省直管县财政体制改革较为成功的省份的主要做法。第六章在前文综合分析的基础上,分别提出了在新型城镇化背景下,完善江西省现有省直管县财政管理体制和试点县(市)财政管理体制的对策建议。省直管县财政体制改革是个动态的、持续的改革过程,江西省的省直管县财政体制改革也将在经济发展新常态背景下不断探索和前进。
[Abstract]:Since 1980s, the financial management system that our country began to carry out has promoted the rapid development of the local economy in a certain period of time, but it has also brought some disadvantages, such as "city card county", "city eat county" and so on. The development of county economy has been restrained for a long time. In 90s, Zhejiang, Hainan and other provinces explored the implementation of the provincial financial management system directly in charge of counties, which effectively avoided the contradiction between cities and counties. The competitiveness of the county economy has been significantly enhanced. The financial system of the county directly administered by the province has been highly recognized by the state and gradually popularized. At present, more than 20 provinces have implemented reforms in the financial system of the county directly administered by the province in different scopes. Under the background of the construction of new urbanization, The status and function of county economy is more prominent, and it is of great significance to continue to reform and perfect the financial management system of the county directly administered by the province. Since 2003, Jiangxi Province has been exploring the implementation of the financial system of the county directly administered by the province. By 2009, all counties (cities) of the province had fully implemented the financial management system of the counties under the direct control of the province, and in June 2014, 6 counties (cities) were selected to carry out the pilot projects of the system reform of the counties under the direct control of the provinces. Beginning to explore the change from direct management of finance province to comprehensive provincial administration of finance and administration. This paper makes a comprehensive and systematic discussion on the financial management system of counties directly administered by provinces in China. It also makes a thorough investigation into the reform of the financial system of the counties directly administered by the provinces and the pilot practice of the system reform of the counties under the direct administration of the provinces in Jiangxi Province. There are currently 67 counties, 10 county-level cities, 23 municipal districts in Jiangxi Province. In addition to the 6 pilot counties (cities) that implement the overall provincial direct control of the county system, the other counties (cities) still implement the provincial direct financial management system. The first chapter mainly introduces the background and significance of the thesis, and reviews the research results at home and abroad. The second chapter abstracts and summarizes the fiscal decentralization theory, principal-agent theory, organizational structure theory and regional development theory. The third chapter combs the reform of the financial management system and the practice of Jiangxi Province. The positive and negative effects of the reform of the financial management system in the counties under the direct control of the province are studied by using the dialectical analysis method. Chapter 4th: the effect of the double difference method and the panel model on the reform of the financial management system of the counties under direct control in Jiangxi Province. And the results are accurately analyzed, Comprehensive grasp the effect before and after the reform of the financial system in Jiangxi province. Chapter 5th summarizes the advanced experience of the financial management system of the developed countries and the main methods of the successful financial system reform of the counties directly administered by the provinces in China. Chapter 6th, based on the previous comprehensive analysis, Under the background of new urbanization, the paper puts forward the countermeasures and suggestions to perfect the current financial management system of the counties directly in Jiangxi Province and the financial management system of the pilot counties (cities). The reform of the financial system of the counties under the direct control of the provinces is a dynamic and continuous reform process. The reform of financial system in Jiangxi Province will continue to explore and advance under the background of the new normal economic development.
【学位授予单位】：江西财经大学
【学位级别】：博士
【学位授予年份】：2016
【分类号】：F812.2

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