安徽省县级财力保障能力研究

发布时间：2018-04-26 03:33

本文选题：财政困难 + 财力保障能力　；参考：《安徽大学》2017年硕士论文

【摘要】：县级财政是国家财政的基础,与经济社会发展直接相关,是保障基层政权稳定、国家财政经济可持续发展、社会和谐与稳定的基石。自1994年分税制改革以来,我国财政总实力不断增强,财政收入增长迅速。但是,自从1994年分税制改革以后确立了中央政府在财政收入中的主导地位,中央财政收入占财政总收入的比重加大,使得除中央政府以外的各级政府的财政收入大幅度减少。随着分税制改革的持续影响,特别是"营改增"的全面推进,中央政府财权集聚,使得基层政府特别是县级政府的财政实力下降较快,财政日趋困难。近年来,全国各地的县级财政越来越多地出现财政收入与支出不统一,事权与财政支出责任之间的不匹配等问题。一直以来为了缓解县级财政困难问题,从中央到地方都采取了相应的一系列措施,使县级财力得到提高。但是虽然取得了一些成效,但总体没有使县级财政摆脱困难的局面,县级财力保障能力不足。近年来,为了改变县级财力保障能力不足的问题,相关人员从理论和实际方面做出了大量的研究,提出了要加强县级财力保障能力,通过培育县级政府财源等一系列措施提高县级政府财政收入,增强县级财力保障能力,从而从根本上解决县级财力保障能力不足的问题。本文在此背景下基于财政分权理论和公共产品理论,分析安徽县级财力保障的现状,思考安徽省县级财力保障中存在的问题,最后提出具体的政策与建议。本文共分为六个部分:第一部分介绍本文的研究背景与意义并梳理关于县级财力保障的国内外相关文献;第二部分包括县级财力保障的相关概念界定及理论基础,具体包括县级财力以及县级财力保障的概念以及财政分权理论、公共产品理论;第三部分分为三节,首先第一节主要介绍安徽省县级财政收支及转移支付情况具体包括财政收入情况、财政支出情况以及税收返还及转移支付情况;其次第二节主要对安徽省县级财力保障能力分析,分别选用因子分析法和变异系数法,通过整理收集到的相关数据对安徽省2007—2015年县级财力的保障能力进行实证分析;最后第三节主要对第二部分的实证分析结果进行总结;第四部分安徽省县级财力保障存在的问题及成因。通过第三节分析可以看出造成安徽省县级财力保障能力不足主要是存在以下问题:财政收入结构性矛盾显现,财政支出压力逐步以提高,县级区间差距愈加明显,县级财政自给能力弱等问题,造成这些问题的主要原因有:县级产业结构调整不到位,农业结构不合理,农村市场发育不完善,财政支出不合理增长,收入分配方式不规范以及转移支付制度不完善。第五部分国外地方财力保障及经验借鉴,包括联邦制国家和单一制国家;第六部分加强安徽省县级财力保障的政策与建议。具体有:一是加强县级政府财权建设包括三个方面:健全地方税系,大力培植新兴财源以及赋予县级政府一定的税收管理权限;二是规范转移支付制度包括合理确定转移支付规模,调整转移支付结构,改进转移支付的分配方式三个方面;三是完善县级政府事权与财政支出责任相匹配;四是营造和优化县级财源建设发展环境。
[Abstract]:The county finance is the foundation of the national finance, which is directly related to the economic and social development. It is the cornerstone of ensuring the stability of the grass-roots political power, the sustainable development of the state finance and economy, the harmony and stability of the society. Since the reform of the tax system in 1994, the total financial strength of our country has been continuously strengthened and the financial income has increased rapidly. But since the reform of the tax system in 1994, it is true. The central government has taken the leading position in the financial revenue, and the proportion of the central fiscal revenue accounts for the proportion of the total financial income, which makes the government's fiscal revenue reduce greatly. With the continuous impact of the tax system reform, especially the "camp to increase", the central government has the financial power to gather, which makes the grass-roots government special. At the county level, the financial strength of the county government has declined rapidly and the finance is increasingly difficult. In recent years, more and more county-level finance all over the country has seen the disunity of fiscal revenue and expenditure, the mismatch between the power and the responsibility of the financial expenditure. In order to alleviate the problem of financial difficulties at the county level, the corresponding one has been taken from the central to the local. A series of measures have been made to improve the financial resources at the county level. However, although some achievements have been made, the overall situation of the county finance has not been overcome, and the financial security ability at the county level is insufficient. In recent years, in order to change the lack of financial security at the county level, a large number of researches have been made in theory and practice in order to change the lack of financial security at the county level. The county-level financial security ability, through a series of measures to raise the county government financial resources and other measures to improve the financial income of the county government, enhance the financial security ability at the county level, and thus fundamentally solve the problem of insufficient financial security at the county level. Based on the financial decentralization theory and the public product theory, this paper analyzes the financial security at the county level in Anhui. The present situation, thinking of the existing problems in financial security in Anhui County, and finally putting forward specific policies and suggestions. This article is divided into six parts: the first part introduces the background and significance of this study and combs the relevant literature about the county financial security at home and abroad; the second part includes the definition and theoretical basis of the county-level financial support. The foundation, including the county-level financial resources and the concept of financial security at the county level, the theory of fiscal decentralization, the theory of public goods; the third part is divided into three sections. First, the first section mainly introduces the financial revenue and expenditure of the county level and transfer payment in Anhui Province, including financial income, financial support, tax return and transfer payment; The next section two mainly analyzes the county financial security ability of Anhui Province, using factor analysis method and variation coefficient method respectively. Through collating the collected data, it carries out an empirical analysis of the county financial security ability of Anhui province from 2007 to 2015; the last third sections mainly summarize the results of the second part of the empirical analysis; the fourth part is the fourth part. The existing problems and causes of county financial security in Anhui province. Through the analysis of the third section, we can see that the lack of financial security ability at the county level in Anhui is mainly the following problems: the structural contradictions of the financial income, the gradual increase of the financial expenditure pressure, the more obvious gap in the county level, the weak ability of the county financial self-sufficiency, and so on, The main reasons for these problems are: the adjustment of the county level industrial structure is not in place, the agricultural structure is not reasonable, the development of the rural market is not perfect, the financial expenditure is not reasonably growing, the income distribution mode is not standardized and the transfer payment system is not perfect. The fifth part of the foreign local financial security and experience reference, including the federal state and the single state state; The sixth part is to strengthen the county-level financial security policies and suggestions in Anhui province. The first is to strengthen the financial power construction of the county government including three aspects: to improve the local tax system, to cultivate the new financial resources and to give the county government a certain tax management authority; two is the standard transfer payment system, including the reasonable determination of the scale of transfer payment and the adjustment. Transfer payment structure to improve the distribution of transfer payment in three aspects. Three is to improve the power of the county government and the responsibility of financial expenditure, and the four is to build and optimize the development and development environment of the county financial resources.

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.7

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