我国中央对地方转移支付结构优化研究

发布时间：2018-05-08 14:01

本文选题：一般性转移支付 + 专项转移支付　；参考：《河南财经政法大学》2017年硕士论文

【摘要】：中央对地方转移支付是我国缓解中央与地方财权事权矛盾、弥补地区发展不平衡和支持专项事业发展的重要方式。分税制大幅提升了中央的财政收入,确保了中央宏观调控的进行,中央政府财力增加同时带来了地方政府财力减少,然而分税制的实行过程中并没有减轻地方政府的事权,绝大部分支出责任仍然由地方政府承担,甚至支出责任还有所增加,地方政府的财权与其所承担的事权不相匹配,这就使得转移支付成为处理各级政府间关系的一种重要方式。我国中央对地方的转移支付分为一般性转移支付和专项转移支付,中央对地方转移支付结构上还存在着一般性转移支付占比偏低、一般性转移支付结构中专项性质的资金过多、专项转移支付规模过大且覆盖面过宽、专项转移支付结构混乱的问题;本文借鉴了日本美国和德国转移支付方面的经验,包括财权事权划分明晰、财政转移支付项目的设置有具体目标且多种方式结合。对于我国中央对地方转移支付结构的优化是一个系统的工程,需要各个方面配套调整的进行,本着促进基本公共服务均等化的原则,实行纵向的转移支付优化方向,合理划分我国财权和事权、加快对于中央对地方转移支付制度建设、增加一般性转移支付规模,减少专项转移支付、去除一般性转移支付资金中的专项资金、调整专项转移支付结构和加快中央对地方转移支付配套措施的建设。
[Abstract]:Central to local transfer payment is an important way to alleviate the contradiction between central and local financial power, to make up for the imbalance of regional development and to support the development of special undertakings. The tax-sharing system has greatly increased the central government's financial revenue and ensured the implementation of the central macro-control. The increase in the central government's financial resources has also brought about a decrease in the local government's financial resources. However, the implementation of the tax distribution system has not alleviated the local government's power. Most of the expenditure responsibility is still borne by the local government, and even the expenditure responsibility is increased. The financial power of the local government does not match the responsibility of the local government, which makes the transfer payment become an important way to deal with the relationship between the various levels of government. The transfer payment from the central government to the local government can be divided into general transfer payment and special transfer payment. In the structure of central transfer payment, the proportion of general transfer payment is on the low side, and there is too much special fund in the general transfer payment structure. The scale of special transfer payment is too large and the coverage is too wide, and the structure of special transfer payment is chaotic. This paper draws lessons from the experience of Japan, the United States and Germany, including the clear division of financial rights. Financial transfer payment project has specific objectives and a combination of various ways. The optimization of the local transfer payment structure by the central authorities is a systematic project, which needs to be adjusted in all aspects. In line with the principle of promoting the equalization of basic public services, the direction of vertical transfer payment optimization should be implemented. We should reasonably divide our financial and administrative powers, speed up the construction of the central-to-local transfer payment system, increase the scale of general transfer payments, reduce special transfer payments, and remove special funds from the general transfer payment funds. We will adjust the structure of special transfer payments and speed up the construction of supporting measures for central and local transfer payments.
【学位授予单位】：河南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45

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