我国中央政府转移支付均等化效应研究

发布时间：2018-05-27 03:05

本文选题：转移支付 + 财政能力均等化　；参考：《苏州大学》2014年硕士论文

【摘要】：近年来，随着民生问题越来越受到关注，公共服务均等化已经成为我国转移支付制度的价值取向。关于转移支付如何实现公共服务均等化的问题，国际上存在两种不同的转移支付均等化模式，即财政能力均等化模式和公共服务均等化模式。本文首先分析了两种均等化模式的在国际上的典型应用及适用条件，进而在分析我国的政策表述及现行转移支付制度的现状和改革方向的基础上，得出我国欲采用财政能力均等化模式，即通过转移支付实现地区间的财力均衡，进而促进公共服务的均等化。因此，本文从分析财政能力均等化模式下转移支付对地方公共服务水平作用机制出发，考察了我国转移支付制度的均等化效应，进而为完善我国转移支付制度提出了相关建议。在研究我国转移支付均等化效应时，本文在收集相关数据基础上，综合运用数据分析和实证检验等方法，研究了转移支付的财力均等化效应、财力均等化对公共服务均等化的影响以及影响地方公共服务供给水平的因素。研究结论有三：其一我国现行转移支付制度对我国地区间财力均等化程度以及基本公共服务均等化程度的提高产生了积极影响；其二地方政府的财力水平能够显著影响其公共服务水平，转移支付能够通过促进地区间的财力均衡以减少地区间公共服务水平的差异；其三地方政府的支出偏好也会对公共服务水平产生重要影响，，其影响程度与地方本级财力水平相当。基于以上结论，本文提出建立以包含一般性转移支付、分类转移支付和专项转移支付在内的转移支付体系，在促进我国地区间财力均衡的同时，通过分类转移支付引导地方政府的支出偏好，同时完善相关配套措施，通过更加规范的转移支付制度实现我国基本公共服务的均等化。
[Abstract]:In recent years, more and more attention has been paid to the problem of people's livelihood. The equalization of public services has become the value orientation of the transfer payment system in China. On the issue of how to realize the equalization of public services, there are two different modes of equalization of transfer payment in the world, namely, the equalization of financial capacity and the equalization of public services. This article first analyzes the typical application and applicable conditions of the two equalization modes in the world. On the basis of the analysis of our country's policy expression and the current situation and reform direction of the current transfer payment system, it is concluded that our country wants to adopt the equalization of financial capacity, namely through transfer payment to realize the balance of financial resources among regions. To promote the equalization of public services, this paper, based on the analysis of the mechanism of the transfer payment to the local public service level under the equalization of financial capacity, investigates the equalization effect of the transfer payment system in China, and then puts forward some suggestions for the improvement of the transfer payment system in China.
In the study of the equalization effect of transfer payment in China, on the basis of collecting relevant data, this paper comprehensively uses data analysis and empirical test to study the financial equalization effect of transfer payment, the influence of financial equalization on the equalization of public services and the factors affecting the level of local public service supply. The conclusions are three: The current transfer payment system in China has a positive impact on the level of financial equalization and the improvement of the equalization of basic public services in China. The level of financial resources of local governments can significantly affect the level of public service. Transfer payment can reduce the inter regional public interest by promoting financial balance in the area. The difference of service level; the expenditure preference of three local governments will also have an important impact on the level of public service, and the degree of its influence is equal to the local level of financial level.
Based on the above conclusions, this paper proposes the establishment of a transfer payment system including general transfer payment, classified transfer payment and special transfer payment. In order to promote the financial balance between China and regions, the local government's expenditure preference is guided by classified transfer payment, and the relevant supporting measures are perfected, through a more standardized transfer. The payment system realizes the equalization of basic public services in China.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

【参考文献】