内蒙古转移支付的财政均等化效果研究

发布时间：2018-05-27 20:23

本文选题：内蒙古 + 转移支付　；参考：《西南财经大学》2014年硕士论文

【摘要】：自十八大召开以来,深化财政体制改革已成为今后公共财政建设的重中之重。而转移支付制度作为财政体制中不可或缺的组成部分,它在解决基层财政困难、平衡地区财力、促进公共服务均等化发展上发挥着重要的意义。因此,转移支付制度设计与运行情况既是我国公共服务能否均等化发展的关键,也是我国财政体制改革能否取得突破性进展的重要因素。而关于财政转移支付的话题,国内学者普遍从中央对省级的转移支付角度出发研究其财政均等效应,相比之下了,省以下转移支付均等化效应研究比较少。考虑到内蒙古自治区财政自给率低、中央对其转移支付规模较大、辖下各旗县间财政差异显著等原因,文章特选取内蒙古自治区以下转移支付制度为研究对象,对其财政均等化效应进行测算,进而给出相关政策建议。文章共包括6个章节。第1章主要介绍了研究背景、研究意义、研究方法、研究框架、可能的创新点与存在的不足。第2章主要是文献综述,通过对已有文献进行回归和整理,为后文的分析奠定基础,进一步寻找论文研究的切人点。第3章在回顾和整理已有研究成果的基础上,对转移支付制度及财政均等化进行概念界定和理论分析。指出转移支付是用于弥补分税制不足的一种财政体制,即在既定的政府间支出责任和收入划分的框架下,通过财政资金在各级政府间的无偿拨付以弥补财政横向和纵向不平衡,矫正政府间财力失衡,促进公共服务水平均等化目标的一项财政资源再分配制度。而根据不同的标准,转移支付可以分为横向转移支付和纵向转移支付、有条件转移支付和无条件转移支付等。本文主要研究的是内蒙古的纵向转移支付。而财政均等化理念,主要指的是条件相近的公民可享受同等的财政剩余,具体到财政均等化的考察,本文主要基于财政能力均等化方面展开。在界定转移支付和财政均等化的内涵后,文章第4章从总量和结果两个方面对内蒙古转移支付制度运行情况进行论述。文章选取2006-2010年《内蒙古财政统计年鉴》、《内蒙古统计年鉴》和《全国地市县统计资料》数据,首先在总量上对内蒙古转移支付情况进行简要介绍,包括转移支付的绝对规模(转移支付总的绝对额和分项转移支付的绝对额)和相对规模(转移支付额占各年财政支出总额比重),得出内蒙古转移支付绝对规模逐年增长,但转移支付的相对规模在下降；其次,论文从结构层面对内蒙古转移支付制度进行剖析,指出财力性转移支付的比重呈明显下降趋势,而专项转移支付总体呈上升趋势。在对内蒙古转移支付总量与结构进行描述的基础上,文章第5章具体考察了内蒙古转移支付财力均等化效果。在此部分,笔者从横向均等化和纵向均等化两个维度进行实证分析。其中,对于纵向均等化,文章主要是从收入角度和人均财政收入比重(各级政府人均财政收入占全区人均财政收入的比重)与财政供养人口比重(各级政府财政供养人口占总财政供养人口的比重)的差额两个指标分析区、盟市、旗县三级政府人均财政收入的变化,得出的结论主要有两点：一是内蒙古转移支付并没有发挥纵向财力均等化效果；二是内蒙古三级政府的收支缺口比较严重,尤其是县级政府的缺口最大。对于横向均等化的研究,文章主要通过整体回归和分组分析相结合,根据横截面数据的回归分析,得出转移支付发挥了一定的横向财力均等化效果,缓解了各旗县的财力差距,但转移支付的均等化效果处于较低水平且呈现出不稳定性。其中,在将考察对象分为百强县、贫困县和其他县三个组后,研究结果表明转移支付对贫困县的财政均等化效果最强,而对其他县的效果并不理想。最后,文章考察了各分项转移支付的横向均等化效果,指出专项转移支付具有一定的均等化效果,但效果比较有限。返还性收入具有微弱的均衡作用,而财力性转移支付发挥了均等化效果,但还有一定的提升区间。在完成实证考察后,文章第6章针对实证研究结论分析内蒙古转移支付存在的问题及可能的解释,包括：一,转移支付的力度不大,到达旗县的转移支付资金严重不足；二,转移支付结构不合理,专项转移支付比重过大；三,转移支付形式过多过杂,暂时性、过渡性的转移支付较多,制度设计缺乏稳定机制。最后,在问题分析基础上,结合理论基础和实证分析结论,从转移支付的规模、结构、制度构建和制度环境建设四个维度对内蒙古转移支付制度完善提出对策建议。包括：第一,在增加自身财政收入能力的基础上,积极争取中央转移支付的额度以扩大内蒙古财政转移支付规模；第二,优化转移支付结构。增加财力性转移支付的规模,并提高其中的一般性转移支付所占的比重。有效缩减专项转移支付规模,规范转移支付形式。第三,探索建立区以下横向转移支付。可以考虑设立一个独立、专门的机构,负责横向转移支付工作的开展。制定转移支付目标并确定转移支付额度计算方法等。第四,完善转移支付的制度环境,建立健全内蒙古转移支付的监督管理机制、合理的绩效评价机制、规范有效的地方表达途径和博弈机制等。相对于已有文献而言,本文的主要创新在于,一,首次以内蒙古转移支付均等化,尤其是省以下转移支付均等化为研究对象；二,使用最新的内蒙古旗县数据。当然,囿于能力所限,本文对内蒙古转移支付均等化效应的考察,仅仅基于财力视角的分析,而未进一步考察制度对公共服务均等化的效应,这在一定程度上使得研究欠缺深度。
[Abstract]:Since the eighteen major convening, deepening the reform of the financial system has become the most important part of the construction of public finance in the future. As an integral part of the financial system, the transfer payment system has played an important role in solving the financial difficulties at the grass-roots level, balancing the financial resources of the region and promoting the equalization of public services. The design and operation of the system is not only the key to the equalized development of China's public service, but also an important factor in the breakthrough of the reform of the financial system in China. On the topic of the financial transfer payment, domestic scholars have studied its fiscal equalization from the point of the central government's transfer payment at the provincial level. There are few studies on the equalization effect of transfer payment under the province. Considering the low self-sufficiency rate of the Inner Mongolia Autonomous Region, the large scale of the transfer payment by the central government and the significant financial differences among the counties under the jurisdiction, the article selects the transfer payment system below the Inner Mongolia Autonomous Region as the research object, and calculates the fiscal equalization effect. And give relevant policy recommendations.
The article consists of 6 chapters. The first chapter mainly introduces the research background, research significance, research methods, research framework, possible innovations and shortcomings.
The second chapter is mainly literature review. Through the regression and collation of the existing literature, it lays the foundation for the analysis of the text and further seeks for the research points.
The third chapter, on the basis of reviewing and sorting out the existing research results, defines the concept and theoretical analysis of the transfer payment system and financial equalization. It points out that the transfer payment is a financial system which is used to make up the insufficiency of the tax sharing system, namely, under the framework of the established intergovernmental expenditure responsibility and income division, through the financial funds at all levels of government. Unpaid allocation is a financial resource redistribution system to make up for financial lateral and vertical imbalance, rectify the imbalance between government financial resources and promote the equalization of public service level. According to different standards, transfer payments can be divided into horizontal transfer payment and vertical transfer payment, conditional transfer payment and unconditional transfer payment. This article mainly studies the vertical transfer payment in Inner Mongolia, and the concept of fiscal equalization mainly refers to the citizens with similar conditions that can enjoy the same financial surplus, specifically to the investigation of financial equalization. This article is mainly based on the equalization of financial capacity.
After defining the connotation of transfer payment and fiscal equalization, the fourth chapter of the article discusses the operation of the transfer payment system in Inner Mongolia from the two aspects of the total amount and the result. The article selects the 2006-2010 year "Inner Mongolia Financial Statistics Yearbook", "the Inner Mongolia Statistical Yearbook" and the national Municipal County system data. First, the total amount is transferred to Inner Mongolia. The transfer payment is briefly introduced, including the absolute scale of the transfer payment (the absolute amount of the total transfer payment and the absolute amount of the transfer payment) and the relative scale (the proportion of the total amount of the fiscal expenditure in each year). It is concluded that the absolute size of the transfer payment in Inner Mongolia is increasing year by year, but the relative scale of the transfer payment is declining; secondly, on the theory of transfer payment, the relative scale of transfer payment is decreasing. The paper analyzes the transfer payment system in Inner Mongolia from the structural level, and points out that the proportion of the financial transfer payment is obviously declining, while the special transfer payment is on the rise.
On the basis of the description of the total amount and structure of the transfer payment in Inner Mongolia, the fifth chapter specifically examines the effect of the equalization of financial resources in the transfer payment in Inner Mongolia. In this part, the author carries out an empirical analysis from two dimensions of horizontal equalization and vertical equalization. The difference between the proportion of income (the proportion of the per capita fiscal revenue per capita of government at all levels) and the proportion of the proportion of the financial supply to the population (the proportion of the governments at all levels of the government and the proportion of the total financial supply to the total financial support) is two indicators, and the changes in the per capita income of the three levels of the government in the city and the county of Qixian County are mainly in the following two points: 1. The transfer payment in Mongolia does not give full play to the effect of the vertical financial equalization. Two, the gap between the three level government is more serious, especially the county government has the biggest gap. For the horizontal equalization, the article mainly combines the overall regression and the group analysis, according to the regression analysis of the cross section data, and obtains the transfer payment. With a certain horizontal financial equalization effect, the financial gap between the counties is relieved, but the equalization effect of the transfer payment is at a lower level and is unstable. Among the three groups in the hundred strong counties, the poor counties and other counties, the results show that the transfer payment has the most effective effect on the financial equalization of the poor counties. The effect is not ideal for other counties. Finally, the paper examines the effect of the transversal equalization of the transfer payments, and points out that the special transfer payment has a certain equalization effect, but the effect is limited. The return income has a weak equilibrium effect, while the financial transfer payment has played an equalization effect, but there is still a certain mention. Rise in the interval.
After the completion of the empirical study, the sixth chapter of the article analyzes the problems and possible explanations of Inner Mongolia transfer payment, including: first, the transfer payment is not strong enough to reach the serious shortage of transfer payment in Qixian County; two, the transfer payment structure is unreasonable, the specific transfer payment proportion is too large; three, transfer payment form Excessive, miscellaneous, temporary, transitional transfer payments are more, system design lacks stability mechanism.
Finally, on the basis of the analysis of the problems, combining the theoretical basis and the empirical analysis, from the four dimensions of the scale, structure, system construction and institutional environment construction of the transfer payment, the paper puts forward some countermeasures and suggestions for the improvement of the transfer payment system in Inner Mongolia. To expand the scale of Inner Mongolia financial transfer payment; second, optimize the transfer payment structure, increase the scale of financial transfer payment, and increase the proportion of the general transfer payment, effectively reduce the scale of the special transfer payment, standardize the transfer payment form. Third, explore the establishment of horizontal transfer payment below the area. Establish an independent, specialized agency, responsible for the development of transversal payment work, set up the target of transfer payment and determine the calculation method of transfer payment. Fourth, improve the system environment of transfer payment, establish and improve the supervision and management mechanism of transfer payment in Inner Mongolia, reasonable performance evaluation mechanism, and standardize effective local expression ways. Game mechanism and so on.
Relative to the existing literature, the main innovation of this article lies in the first study of the equalization of transfer payment in Inner Mongolia, especially the equalization of transfer payment below province. Two, using the latest Inner Mongolia flag county data. Of course, limited to the capacity limit, this paper is only based on financial resources, based on the financial capacity of Inner Mongolia. The analysis of the perspective does not further examine the effect of the system on the equalization of public services, which, to a certain extent, makes the research lack of depth.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.7

【参考文献】