中国政府性基金管理及规范化研究

发布时间：2018-06-04 04:35

本文选题：政府性基金 + 规范化　；参考：《云南财经大学》2017年硕士论文

【摘要】：政府性基金是我国非税收入项目之一,也是我国财政收入的重要组成部分。政府性基金是指,各级政府及其所属部门根据法律、行政法规和中共中央、国务院有关文件规定,为支持某项公共事业的发展,向公民、法人和其他组织无偿征收的具有专项用途的财政资金。从设立之初到现在,我国政府性基金的规模不断扩大,从2008年的1万多亿元逐步增长到2016年的4万多亿元,为我国的财政收入做出了巨大贡献。近几年,国家越来越重视政府性基金管理问题,国务院、财政部也制定了一系列规章制度来规范政府性基金管理活动。但是,目前我国政府性基金管理不规范问题仍然存在,而这些问题普遍存在于三个主要环节,即:征收管理环节、分配管理环节和使用管理环节。本文以政府性基金管理活动的流程为主线,基于准公共产品理论、公平与效率理论、财政分权理论以及委托—代理理论等相关财政基本理论,在分析了我国政府性基金管理现状的基础上,结合国有土地使用权出让金、民航发展基金、煤炭可持续发展基金等具体案例,深入透彻地研究了目前我国政府性基金在征收管理、分配管理和使用管理方面存在的问题,并剖析了主要原因。然后,通过借鉴美国、加拿大、日本等国家管理制度,构建了政府性基金规范管理体系,据此提出了切实可行的政策建议。本文通过实证分析和规范分析,结合相关学者的研究,提出了作者个人对政府性基金未来发展方向的观点,并构建了系统的规范管理体系,希望能够对政府性基金管理的规范化做出贡献。
[Abstract]:Government fund is one of the non-tax income items in our country, and it is also an important part of our fiscal revenue. Government funds mean that governments at all levels and their subordinate departments, in accordance with laws, administrative regulations and relevant documents of the CPC Central Committee and the State Council, refer to citizens to support the development of a certain public utility. Financial funds collected free of charge by legal persons and other organizations for special purposes. From the beginning of its establishment to now, the scale of government funds in our country has been expanding from more than one billion yuan in 2008 to more than 4 trillion yuan in 2016, which has made a great contribution to the financial revenue of our country. In recent years, more and more attention has been paid to the management of government funds. The State Council and the Ministry of Finance have also formulated a series of rules and regulations to regulate the management of government funds. However, at present, there are still some problems in the non-standard management of government funds in our country, and these problems generally exist in three main links: expropriation management, allocation management and use management. Based on the theory of quasi-public goods, the theory of fairness and efficiency, the theory of fiscal decentralization and the theory of principal-agent, this paper takes the process of government fund management as the main line. On the basis of analyzing the current situation of government fund management in China, combined with the specific cases of state-owned land use right grant, civil aviation development fund, coal sustainable development fund and so on, This paper makes a thorough and thorough study of the problems existing in the collection management, distribution management and use management of government funds in our country, and analyzes the main reasons. Then, by drawing lessons from the national management systems of the United States, Canada and Japan, this paper constructs a normative management system of government funds, and puts forward practical policy recommendations accordingly. Through empirical analysis and normative analysis, combined with the research of relevant scholars, this paper puts forward the author's views on the future development direction of government funds, and constructs a systematic normative management system. Hope to be able to make a contribution to the standardization of government fund management.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.43

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