山东省省以下财政转移支付制度优化研究

发布时间：2018-04-22 09:36

本文选题：转移支付制度 + 基本公共服务均等化　；参考：《河北大学》2014年硕士论文

【摘要】：党的十八大指出：“加快财税体制改革，健全中央和地方财力与事权相匹配的体制，完善基本公共服务均等化和主体功能区建设的公共财政体系。”世界各国治理国家遇到的一个根本问题就是实现公共服务的均等化，这既是公民的基本权利，也是公共财政的主要目的。世界上任何国家想要达到绝对的均等是不可能的，但是不均等的程度要控制在一定的范围之内，否则会违背实现共同富裕的根本目标。解决不均等问题需要发挥政府公共财政的作用，构建一个合理的利益均衡体制。目前，中央逐步加大了公共财政支出，扩大转移支付规模，其根本目的就是解决我国各地区财力差异，使公共服务更加均等化。但是通过调查发现，我国省、市、自治区中的财政转移支付体制中存在缺陷，影响其功能的发挥。尤其是我国省级以下的转移支付制度不够完善，对县、乡之间的财力差异弥补就不足，拉大了它们之间的差距。因此，我国必须对转移支付中存在的问题进行分析，，提出解决问题的方式，这对我国形成新型的转移支付制度和我国现在正在倡导的“和谐社会”都存在着重要意义。在解决财政转移支付制度中存在的问题时，我们可以从多角度、多方位出发来解决地区间财力差异问题，促进公共服务均等化。论文以转移支付的基础理论为基础，查阅了大量的有关资料，同时，借鉴发达国家地方政府财政转移支付改革经验，通过对山东省以下财政收支状况和政府转移支付制度进行深入的实证分析，为山东省公共财政改革的深化提供有价值的理论和政策建议，促进基本公共服务均等化。
[Abstract]:The 18th National Congress of the CPC pointed out: "Speed up the reform of the fiscal and taxation system, perfect the system of matching central and local financial resources with administrative power, and perfect the public financial system of equalization of basic public services and the construction of major functional areas." One of the fundamental problems in governing countries in the world is to realize the equalization of public services, which is not only the basic right of citizens, but also the main purpose of public finance. It is impossible for any country in the world to achieve absolute equality, but the degree of inequality must be controlled within a certain range, otherwise it will run counter to the fundamental goal of achieving common prosperity. To solve the problem of inequality, we need to give play to the role of government public finance and construct a reasonable system of interest balance. At present, the central government has gradually increased public financial expenditure and expanded the scale of transfer payments, the fundamental purpose of which is to solve the financial differences in various regions of China and to make public services more equal. But through the investigation, it is found that there are some defects in the financial transfer payment system in our province, city and autonomous region, which affect the exertion of its function. Especially, the transfer payment system below provincial level is not perfect, and the financial difference between counties and townships is insufficient, which widens the gap between them. Therefore, our country must carry on the analysis to the transfer payment existing question, proposed the way to solve the problem, this has the important significance for our country to form the new transfer payment system and the "harmonious society" which our country is advocating now. In order to solve the problems existing in the financial transfer payment system, we can solve the financial differences between regions from various angles and from different directions to promote the equalization of public services. Based on the basic theory of transfer payment, the paper consulted a large number of relevant materials, and at the same time, learned from the experience of local government fiscal transfer payment reform in developed countries. Based on the empirical analysis of the fiscal revenue and expenditure under Shandong Province and the government transfer payment system, this paper provides valuable theoretical and policy suggestions for the deepening of public finance reform in Shandong Province, and promotes the equalization of basic public services.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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