我国中央对地方转移支付绩效评价

发布时间：2018-04-28 09:38

本文选题：转移支付 + 绩效评价　；参考：《河北大学》2014年硕士论文

【摘要】：中央对地方进行转移支付是将中央政府财政收入转为地方财政收入用于满足地方政府正常支出的一种财政分配制度。从国际上看，无论单一制国家还是联邦制国家，都将其作为调节区域人均公共财力水平，缩小区域人均公共财力差距，促进人均公共财力均等化的重要工具。但是，无论从与发达国家对比角度分析，还是从中央对地方转移支付产生的实际效果看，我国目前的中央对地方转移支付还存在着绩效不高，制度设计不合理等诸多亟待解决的问题。我国目前正处于重要转型时期，这一时期也对我国财政体制提出了新的要求。中共十八届三中全会提出完善一般性转移支付增长机制，建立事权和支出责任相适应的财政体制的战略任务。因此，为实现我国各地区基本公共财力均等化，推动各地区公共服务水平均等化，有必要针对我国中央对地方转移支付制度进行深入研究，提出旨在完善我国转移支付制度的具体对策。本文以中央对地方转移支付绩效评价为主要研究对象，以解决我国中央对地方财政转移支付绩效不理想、功能孱弱等问题为根本进行研究。首先，简要阐述了本文的研究背景、意义、方法与创新点，并通过文献资料的查找、搜集与整理，针对国内外研究现状进行梳理与评价，同时，针对中央对地方转移支付绩效的有关理论进行分析，，包括中央对地方转移支付的含义与内容、重要性以及绩效有关概念，为下文的研究奠定理论基础；其次，本文通过对有关数据、资料的整理与分析，针对我国中央对地方转移支付的现状进行分析，从转移支付的动因、发展现状以及支付制度的成效三个方面着手；再次对中央对地方转移支付的绩效进行评价，包含对我国各地区财力差异效果的分析，对中央与地方财力均衡效果的分析，对中央对地方转移支付对经济增长的影响的分析，以及中央对地方转移支付对实现社会公平的作用的分析；最后，在前文研究基础之上，针对影响中央对地方转移支付绩效的原因进行深入剖析，分别从合理划分中央与地方事权与支出责任，调整中央与地方收入划分体制，优化纵向转移支付结构，完善配合型的横向转移支付制度，健全我国转移支付制度的相关法律体系等方面，提出了旨在提高中央对地方转移支付绩效的政策建议。
[Abstract]:The transfer payment from the central government to the local government is a financial distribution system that converts the central government fiscal revenue into the local fiscal revenue to meet the normal expenditure of the local government. From the international point of view, both unitary and federal countries regard it as an important tool to regulate the level of regional per capita public financial resources, to narrow the gap of regional per capita public financial resources, and to promote the equalization of per capita public financial resources. However, no matter from the point of view of comparison with developed countries, or from the actual effect of central-to-local transfer payment, China's current central-to-local transfer payment still has low performance. The system design is unreasonable and so on many problems need to be solved urgently. At present, our country is in an important period of transition, this period also put forward new requirements to our financial system. The third Plenary session of the 18th CPC Central Committee put forward the strategic task of perfecting the growth mechanism of general transfer payment and establishing a fiscal system that is compatible with administrative power and expenditure responsibility. Therefore, in order to realize the equalization of basic public financial resources and promote the equalization of public service level, it is necessary for the central government to carry out a thorough study on the local transfer payment system. This paper puts forward the concrete countermeasures to perfect the transfer payment system in China. The main research object of this paper is the performance evaluation of the central government to the local transfer payment, and the fundamental research is to solve the problems such as the performance of the central government to the local financial transfer payment is not ideal and the function is weak. First of all, the research background, significance, methods and innovations of this paper are briefly described, and through the search, collection and collation of literature, the research status at home and abroad is sorted out and evaluated, at the same time, This paper analyzes the relevant theories of the central government on the performance of the local transfer payment, including the meaning and content, the importance and the related concept of the performance of the central government to the local transfer payment, so as to lay a theoretical foundation for the following research; secondly, Based on the analysis of the relevant data and data, this paper analyzes the current situation of the central government on the local transfer payment, starting from three aspects: the motivation, the development status and the effectiveness of the payment system; Thirdly, the paper evaluates the performance of the central government on the local transfer payment, including the analysis of the financial difference effect between different regions of China, the balance effect between the central and local financial resources, and the impact of the central government on the local transfer payment on the economic growth. Finally, on the basis of the previous research, the paper analyzes the reasons that affect the performance of local transfer payment. From the rational division of the central and local authority and expenditure responsibility, the adjustment of the central and local income division system, optimize the vertical transfer payment structure, improve the coordinated horizontal transfer payment system, In order to improve the performance of central to local transfer payment, this paper puts forward some suggestions on how to perfect the relevant legal system of transfer payment system in China.
【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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