吉林省省以下财政体制改革中的问题研究

发布时间：2018-03-22 09:57

本文选题：省以下财政体制　切入点：财权　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：吉林省一直以来都被冠以“粮食大省”和“财政小省”称号，是财政转移支付的受益大省。改革开放以前，吉林省是我国重要的工业基地，具有完善的工业体系，为我国的经济建设作出了主要的贡献，经济发展水平曾位于全国前列。但随着改革开放后各地区经济快速发展，吉林省与我国发达地区间的经济水平差距越来越大。截至2013年，吉林省在全国31个省、自治区、直辖市的的经济综合排名中排在第17位。为力求中西部地区经济发展，我国实施了东北老工业基地振兴和中部崛起等计划。但是吉林省的经济发展长期以来都存在工业产值总量不高、产业结构有待提高、转化经济效益能力偏低、经济发展缺乏源动力等问题。在与经济发达地区相比中，财政收入仍处于较低的水平。 1994年分税制改革划分了中央与地方各级政府的利益关系，在此基础上，2002年对所得税和营业税的分享比例进行了调整，2005年推行了“省直管县”、“乡财县管”的财政体制改革，在2007年我国对中央四大类企业进行了所得税的分享改革。这一系列的政策实施大体上符合经济发展的要求，为吉林省经济的快速发展起到了强有力的支持作用。各级政府间的财权划分得到一定的调整和完善，促进了财政收入的不断增长；针对县乡财政困难的问题推行的“省直管县”、“乡财县管”改革一定程度上缓解了基层财政困难、财权和事权不对等的问题。但在吉林省经济快速发展的同时，分税制改革存在的问题逐渐暴露出来，吉林省省以下财政体制也积累了一些矛盾和问题。主要是省以下财政支出关系不够清晰，支出和财力不匹配，基层政府财政运转困难，转移支付制度不够完善，省内地区间财力差距大，体制运行效率较低等等。这一系列的问题不利于我国市场经济体制的完善，与构建和健全公共财政体系的要求有较大的差距。要从根本上解决上述问题，必须转变政府职能，完善公共财政体制改革，完善省以下转移支付制度，进一步完善省以下财政管理体制。本文认为现行的省以下财政体制存在的诸多问题，，并不是由分税制财政分权造成的，而是由于财政分权的不规范、不彻底，造成一系列地方财政问题。笔者以地方财政体制为落脚点，针对吉林省省以下财政改革问题，运用吉林省1994年至2012年省以下财政数据为依据，指出了吉林省省以下财政体制在“省直管县”、“乡财县管”和省以下财政转移支付制度方面的问题，结合吉林省当前的实际情况，捋顺“地方”——省、市、县、乡间的政府财政关系。通过实施规范和彻底的财政分权来完善地方各级政府间事权、财权和财力之间的关系，并最终达到财权与事权相统一、财力与支出责任相匹配、基本公共服务均等化的体制目标。
[Abstract]:Jilin Province has been known as "big province of grain" and "small province of finance", and it is a big beneficiary of financial transfer payment. Before reform and opening up, Jilin Province was an important industrial base of our country with a perfect industrial system. It has made a major contribution to the economic construction of our country. The level of economic development was once in the forefront of the country. However, with the rapid economic development in various regions after the reform and opening up, the gap between the economic level of Jilin Province and the developed regions of China is getting bigger and bigger. As of 2013, Jilin Province ranks 17th in the comprehensive economic ranking of 31 provinces, autonomous regions, and municipalities directly under the Central Government. In order to strive for the economic development of the central and western regions, China has implemented the plan of revitalizing the old industrial base in Northeast China and rising of the central part. However, the economic development of Jilin Province has for a long time been characterized by a low total industrial output value, an industrial structure to be improved, and a low capacity for transforming economic benefits. Compared with the developed regions, the fiscal revenue is still at a low level. In 1994, the tax distribution reform divided the interest relationship between the central government and local governments at all levels. On this basis, the share ratio of income tax and business tax was adjusted in 2002, and the fiscal system reform of "managing counties directly by province" and "management of township finance and county" was carried out in 2005. In 2007, China carried out the income tax sharing reform of the four major categories of central enterprises. The implementation of this series of policies is generally in line with the requirements of economic development. It has played a strong supporting role in the rapid economic development of Jilin Province. The division of financial power among governments at all levels has been adjusted and improved to a certain extent, and has promoted the continuous growth of financial revenue; In view of the problem of financial difficulties in counties and townships, the reform of "managing counties directly by provinces and counties" has alleviated to a certain extent the problems of financial difficulties at the grass-roots level and unequal financial and administrative powers, but at the same time as the rapid economic development of Jilin Province, The problems existing in the reform of the tax sharing system are gradually exposed, and some contradictions and problems have accumulated in the financial system below the provincial level in Jilin Province. The main reasons are that the relationship between the expenditure below the province and the financial resources is not clear enough, the expenditure and the financial resources are not matched, and the financial operation of the grass-roots governments is difficult. The transfer payment system is not perfect, the financial gap between the provinces and regions is large, the efficiency of the system is low, and so on. These problems are not conducive to the perfection of the market economic system of our country. In order to solve the above problems fundamentally, we must change the functions of the government, perfect the reform of the public finance system, and perfect the transfer payment system below the province. We will further improve the financial management system below the provincial level. This paper holds that many problems existing in the current financial system below the provincial level are not caused by the fiscal decentralization of the tax system, but by the non-standard and incomplete fiscal decentralization. A series of local financial problems have been caused. The author takes the local financial system as the foothold, aiming at the problem of financial reform below Jilin Province, and using the financial data of Jilin Province from 1994 to 2012. This paper points out the problems of the financial system below the province of Jilin Province in the aspects of "managing the county directly in the province", "the management of the township finance county" and the financial transfer payment system below the province. Combining with the current situation of Jilin Province, the article makes a smooth adjustment of the "local"-province, city, county, etc. Rural government financial relations. Through the implementation of norms and thorough fiscal decentralization to improve the relationship between local governments at all levels, financial power and financial power, and finally achieve the unity of financial power and administrative power, financial resources and expenditure responsibility matching, The institutional goal of equalization of basic public services.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2

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