宁夏回族自治区基层财政保障问题研究

发布时间：2018-05-23 14:21

本文选题：基层财政 + 财政保障　；参考：《宁夏大学》2017年硕士论文

【摘要】：基层财政作为我国五级财政中最基础的层级,为基层政府公共产品和公共服务的供给提供了重要的资金保障。在当前宏观经济增速减缓、主要税收减少的新形势下,基层财政保障问题凸显。研究宁夏基层财政保障问题,在促进宁夏基层公共服务体系的建设发展、化解因财政保障能力欠缺带来的社会矛盾以维护少数民族地区社会的长治久安,实现宁夏“十三五”期间城乡同步建成小康社会目标和基层财税体制改革目标等方面具有重要意义。本文在研究了基层财政保障相关理论的基础上,首先,从宁夏基层财政保障的制度建设入手,理顺了其历史沿革,总结归纳了宁夏在构建基层财政保障机制方面的实践措施。其次,分析了目前国家和自治区与基层财政有关的新的经济形势,进而又从宁夏基层财政收支的规模、结构、缺口和债务方面阐述了宁夏基层财政保障的现状。最后,得到宁夏基层财政在新环境下相对性减收、自给能力弱、“吃饭财政”现象仍待改善、债务负担依然沉重等结论。为综合考量宁夏基层财政保障的能力,本文通过特定的指标,利用因子分析法,对宁夏基层财政的保障能力进行了纵向和横向的测算。通过对测算结果的分析,本文认为目前宁夏基层财政能力总体上处于较低的水平,但近年来有不断增强的趋势;按地理位置划分,宁夏基层财政保障能力仍然处于北高南低的不均衡状态。本文还根据对宁夏县乡的调研情况,从成绩和困难两方面总结了宁夏基层财政保障的效果。通过分析认为宁夏基层财政在保障政府基本运转、民生建设领域取得了较好的成绩,但也存在财政收支缺口大、挂账率高、公共资源浪费、转移支付制度不完善、乡镇财政职能弱化等问题。最后,针对造成宁夏基层财政保障困难的原因,本文从发展经济促进财政增收、完善制度建设、优化财政管理、调动多种要素参与社会治理等方面提出了完善宁夏基层财政保障的对策和建议。
[Abstract]:Grass-roots finance, as the most basic level in the five levels of finance, provides an important financial guarantee for the supply of public goods and services to grass-roots governments. In the current macroeconomic growth rate slow down, the main tax reduction in the new situation, grassroots financial security issues highlight. In order to promote the construction and development of the public service system at the grass-roots level in Ningxia, to resolve the social contradictions brought about by the lack of financial support capacity, and to maintain the long-term stability of the society in minority areas, It is of great significance to realize the goal of building a well-off society in both urban and rural areas and the reform of fiscal and taxation system at the grass-roots level during the 13th Five-Year Plan period in Ningxia. On the basis of studying the relevant theories of financial security at the grass-roots level, this paper begins with the institutional construction of the financial security at the grass-roots level in Ningxia, straightens out its historical evolution, and summarizes the practical measures of constructing the financial security mechanism at the grass-roots level in Ningxia. Secondly, the paper analyzes the new economic situation of the state and autonomous region related to grass-roots finance, and then expounds the present situation of Ningxia grass-roots financial security from the aspects of the scale, structure, gap and debt of the basic level fiscal revenue and expenditure in Ningxia. Finally, it is concluded that the basic finance of Ningxia is relatively reduced under the new environment, the ability of self-sufficiency is weak, the phenomenon of "eating finance" still needs to be improved, and the debt burden is still heavy. In order to synthetically consider the ability of financial support at the grass-roots level in Ningxia, this paper calculates the ability of supporting finance at the grass-roots level in Ningxia vertically and horizontally by means of specific index and factor analysis method. Based on the analysis of the results of calculation, this paper holds that the financial capacity of the basic level of Ningxia is generally at a low level, but in recent years, there is an increasing trend; divided by geographical location, Ningxia grass-roots financial support capacity is still in the north high-south low unbalanced state. Based on the investigation of Ningxia county and township, this paper summarizes the effect of financial guarantee in Ningxia from two aspects: achievements and difficulties. Through the analysis, it is concluded that the basic finance of Ningxia has achieved good results in ensuring the basic operation of the government and the construction of people's livelihood, but there are also large gaps in fiscal revenue and expenditure, a high rate of hanging accounts, waste of public resources, and imperfection of the transfer payment system. The township finance function weakens and so on the question. Finally, in view of the causes of the financial security difficulties at the grass-roots level in Ningxia, this paper aims at improving the financial revenue, perfecting the system construction, and optimizing the financial management by developing the economy. The countermeasures and suggestions on how to improve the basic level financial security of Ningxia are put forward in the aspects of mobilizing various factors to participate in social governance and so on.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.7

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