我国市级地方政府财政预算权问题研究

发布时间：2018-03-28 17:59

本文选题：地方政府　切入点：财政预算　出处：《郑州大学》2014年硕士论文

【摘要】：政治活动中的根本动力是权力，作为个人和组织实现其利益最大化的重要手段也是权力，政治活动的过程就是为权力而斗争的过程。而预算权作为预算的核心权力，直接划分和界定了财政预算的体系结构，同时也体现了预算的本质行为，是研究预算行为最有效的手段和依据。在我国的五级预算体系中，市级地方政府作为相对基层的政府组织，承担着相对较多的预算支出，也是区域公共物品的提供者。这些也决定了地方政府必然成为财政预算改革的创新主体，对于地方政府预算权的研究也有了更为现实的意义。本文从地方政府的预算行为入手，深入到预算的整个构架中，由构架进而探究其背后的预算权。以预算权为研究的切入点，把财政预算配置路径上的横向权力和纵向权力分别展开论述。在纵向路径上对预算权的划分进行现状的描述，探讨纵向路径上预算的收入自主权和支出自主权的有限性。在横向路径上对预算权的配置各要素进行描述，探讨横向的预算分权问题和地方预算权的非均衡配置问题。在横向和纵向问题研究的基础之上，对在有限自主权下的地方政府财政预算行为进行描述，其中涉及制度内的预算机会主义行为、体制外的预算行为以及地方政府预算行为中的变异负效应。最后，现状部分还涉及权力失衡下的地方财政预算行为，涉及编制权失衡下的编制行为，涉及执行权失衡下的执行行为以及监督权失衡下的监督行为。上述的这些现状研究和描述，，将对预算权等进行详尽的解释和说明，提出不足和问题，并对其进行分析。论文的最后将对之前描述和提到的问题提出对策建议。主要涉及地方财政预算权如何回归正本的问题，以及对于资金的控制权流向问题、内部破碎化权力结构问题和相应的外部环境问题等提出对策建议。通过对这些的研究和探讨，试图从预算背后的预算权入手，找出或多或少对于现行体制下预算的改革创新方法，提升地方政府预算的效率和作用，发挥好地方政府的财政预算作用。
[Abstract]:The fundamental motive force in political activities is power. As an important means for individuals and organizations to maximize their interests, the process of political activities is the process of struggle for power, and budgetary power is the core power of budget. The system structure of financial budget is divided and defined directly, and the essential behavior of budget is also reflected. It is the most effective means and basis to study budget behavior. As a relative grass-roots government organization, the municipal local government undertakes relatively large budget expenditure and is also the provider of regional public goods. These also determine that local governments will inevitably become the innovative main body of the fiscal budget reform. The research of local government budget right also has more realistic significance. This article starts with the budget behavior of the local government, goes deep into the whole frame of the budget, and then probes into the budget right behind it. The paper discusses the horizontal power and vertical power in the path of budget allocation, and describes the current situation of the division of budget power in the vertical path. This paper discusses the limitation of revenue autonomy and expenditure autonomy in the vertical path. On the horizontal path, it describes the elements of budget power allocation. On the basis of horizontal and vertical research, this paper describes the behavior of local government budget under limited autonomy, and discusses the problem of horizontal budget decentralization and unbalanced allocation of local budget power. It involves the budget opportunistic behavior in the system, the budget behavior outside the system and the variation negative effect in the local government budget behavior. Finally, the present situation part also involves the local fiscal budget behavior under the power imbalance. It involves the establishment behavior under the imbalance of the establishment power, the executive behavior under the imbalance of the executive power and the supervision behavior under the imbalance of the supervisory power. The study and description of these present situation, etc., will explain and explain in detail the budgetary power, etc. Put forward the insufficiency and problem, and carry on the analysis to it. At the end of the paper, we will put forward some countermeasures to the problems described and mentioned before. It mainly involves how the local fiscal budget power returns to the original, and the flow of control over the capital. The problems of internal fragmentation of power structure and the corresponding external environmental problems are put forward. Through the research and discussion of these problems, the author tries to start with the budget right behind the budget. Find out more or less the innovation method of the budget reform under the current system, improve the efficiency and function of the local government budget, and give full play to the role of the local government budget.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3;D625

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