对我国专项转移支付改革的研究

发布时间：2018-06-13 15:41

本文选题：财政 + 专项转移支付　；参考：《财政部财政科学研究所》2014年博士论文

【摘要】：专项转移支付是我国转移支付制度的重要组成部分。自实行分税制以来,我国专项转移支付规模不断增加,中央对地方的专项转移支付从1994年的361亿元增加到2012年的18804亿元,增长了52倍,年均增长率26.09%。在中央对地方转移支付中的占比总体上呈逐渐下降趋势,2013年为43.3%。专项转移支付项目众多,几乎涵盖了所有的经济和社会活动领域,在增强中央政府宏观调控能力,实现特定宏观政策目标,缓解部分地区财政困难等方面发挥了重要作用。但我国的专项转移支付存在着诸多问题,一直以来被社会广为关注和诟病。主要表现为：项目繁多、重复交叉,资金分散,影响了中央宏观调控政策目标的落实;规模偏大,要求地方政府配套的专项过多,影响了地方自主财力的增加,引发了很多问题；部分项目设立和决策程序不规范,涉足竞争性领域过多,公开透明度差,资金分配中自由裁量权大,监督制约机制不健全,易诱发各种寻租腐败行为;存在重分配轻绩效的问题,预算执行率低、项目执行进度比较慢,资金使用效果不佳,等等。出现上述问题和困境的原因主要有：政府职能转变不到位,更喜欢用疗程短、见效快的支出和行政手段支持经济发展,专项转移支付正符合政府这一偏好；政府与市场及社会的边界不够清晰,政府经常介入竞争性领域；中央和地方事权划分不够清晰合理,地方承担了过多的事权和支出责任而财力却严重不足；地方政府的支出偏好使中央更倾向使用专项转移支付来贯彻政策意图；专项转移支付的分配呈现头多管理,中央大多部门都有资金“二次分配权”,各自为战、条块分割,导致专项转移支付项目过多过小、重复交叉,资金使用效率低；审批程序不规范加剧了项目重复交叉问题,一些项目的内控管理和监督机制还存在漏洞,增加了专项资金的风险；财政管理制度改革、行政管理体制改革以及相关法制建设等配套改革尚未到位,制约了专项转移支付改革的步伐。本文主要借鉴了公共财政理论、财政分权理论、政府经济职能和经济秩序规范化理论以及透明政府理论,来研究专项转移支付及其改革应遵循的原则。主要有：财政转移支付要以促进社会公平来实现社会和谐,以立足于基本公共服务领域为主,在法制化的基础上稳步推进；转移支付制度的建立和体系的完善都必须以财政分权的现状和发展趋势为前提,应合理划分中央与地方政府间的行政职能和财政收支；专项转移支付应主要致力于宏观调控,必须以法制建设为支撑,专项转移支付管理规范与否会对市场经济秩序产生重要影响；专项转移支付必须遵循公开透明的原则。西方发达国家普遍实施了专项转移支付制度,他们的一些做法可为我们提供有益借鉴。专项转移支付制度不仅受财政体制、还受到政治体制的很大影响,因而专项转移支付改革必须解决一些深层次矛盾。需中央从高层推进,财政部担负起改革的主体责任,各部门、各地区协调配合、共同努力。中央应结合推动政府职能转变和大部门制改革,明确界定财政部门与业务主管部门之间在专项转移支付管理上的职责范围。财政部门主要负责执行好中央的宏观调控意图,做好规则制定与监督检查；业务主管部门负责制定产业政策和政策执行,接受财政部门监督。财政部要从具体的审批事务中超脱出来,将主要精力放在专项转移支付政策研究和制度设计上,担负起专项转移支付改革的主体责任；业务主管部门要转变观念、转变职能,积极配合改革,把工作重点转向行业监管、标准制定、统筹规划、信息服务等方面。结合推进政府购买服务工作,增加社会中介组织对专项资金管理的参与度。中介组织和评审专家应诚实守信,履行应有的社会责任。纪检监察部门要从惩治和预防腐败的角度督促推动改革,对专项转移支付中的违纪违法行为严惩不贷。总体上可从两个方面推进改革：一是从推进政治体制改革和相关配套改革入手,二是从深化财政改革和制度创新入手。考虑到政治体制改革的很多方面,都需要分步骤分阶段的逐步启动或实施,将花费较长的一段时期。因此,当前条件下,重点应是结合转变政府职能,深化财政改革。具体可从以下方面着手：一是转变政府职能,变全能型政府为“有限责任”政府,简政放权,逐步从竞争性领域退出。二是合理划分中央与地方事权和支出责任,建立中央与地方财力和事权相匹配的制度。三是加大对专项转移支付的清理整合和调整力度,取消过时的、已完成历史使命的项目,将部分属于中央事权的项目支出调整为中央本级支出,将属于地方事权范围的专项转移支付调整为一般性转移支付,整合重复、交叉项目,规范保留的专项转移支付。四是加强专项转移支付管理,完善专项转移支付的决策机制,规范资金分配办法,严格限制和规范资金配套政策,完善公开机制,加强财政内部控制。五是切实加强对专项转移支付的监督检查,构建专项转移支付的全方位监督体系,加大惩处力度,强化监督效果。六是积极推进财政管理制度改革、行政管理体制改革和法制建设等配套改革。七是推进惩治和预防腐败体系建设,为实现专项转移支付的规范化提供有力保障。
[Abstract]:Special transfer payment is an important part of the transfer payment system in China. Since the implementation of the tax system, the scale of special transfer payment in China has increased continuously. The special transfer payment by the central government has increased from 36 billion 100 million yuan in 1994 to 18804 billion yuan in 2012, which has increased by 52 times. The average annual growth rate of 26.09%. is in the central government transfer payment. As a whole, the proportion of 43.3%. is gradually declining. In 2013, the special transfer payment project is numerous. It covers almost all areas of economic and social activities. It plays an important role in strengthening the macro-control capacity of the central government, realizing the target of the specific macro policy and alleviating financial difficulties in some areas. There are many problems, which have been widely paid attention to and criticized by the society. The main manifestations are: various projects, overlapping and scattered funds, affecting the implementation of the goal of the central macro-control policy; large scale, a large number of local governments, which have affected the increase of local independent financial resources, and caused a lot of problems; some projects have been caused. The establishment and decision-making procedures are not standardized, too many competitive fields are involved, public transparency is poor, the discretionary power in the allocation of funds is large, the supervision and restriction mechanism is not sound, and various rent-seeking and corruption can be induced, the problem of redistribution and light performance, the low implementation rate of the budget, the slow progress of the project implementation, the poor use of funds, and so on. The main reasons for the problems and difficulties are as follows: the change of government functions is not in place, more like the short course of treatment, the efficient expenditure and administrative means to support the economic development. The special transfer payment is in line with the government's preference; the border between the government and the market and the society is not clear enough, the government often enters into the competitive field; the central and local powers are not divided. The local government's expenditure preference makes the central government more inclined to use the special transfer payment to carry out the policy intention; the distribution of the special transfer payment presents the head more management, the central most departments have the funds "two distribution rights", each is fighting each other. As a result, the special transfer payment projects are too small, overlapping, and the use efficiency of funds is low. The non standard examination and approval procedures aggravate the problem of overlapping and overlapping of the project. There are still loopholes in the internal control management and supervision mechanism of some projects, increasing the risk of the special funds, the reform of the financial management system, the reform of administrative management system and the related laws. The reform of the special transfer payment has not been in place, which restricts the pace of the special transfer payment reform. This paper mainly draws on the theory of public finance, the theory of fiscal decentralization, the theory of the government's economic function and the standardization of economic order and the theory of transparent government to study the principles that should be followed in the special transfer payment and its reform. In order to promote social fairness and realize social harmony, we should take a foothold in the basic public service field and make steady progress on the basis of legal system. The establishment of the transfer payment system and the perfection of the system must be based on the status and development trend of fiscal decentralization, and the administrative functions and finance between the central and local governments should be rationally divided. The special transfer payment should be mainly focused on macro regulation and control, which must be supported by the construction of the legal system. The special transfer payment management norms will have an important influence on the market economic order. The special transfer payment must follow the open and transparent principle. The special transfer payment system is widely applied in the developed countries of the west, and some of them do it. The special transfer payment system is not only affected by the financial system, but also by the political system. Therefore, the special transfer payment reform must solve some deep-seated contradictions. The central government should be promoted from the high level, the Ministry of finance takes on the main responsibility of the reform, the departments and regions coordinate and work together. We should combine the transformation of government functions and the reform of the large sector system, clearly define the scope of responsibilities between the financial departments and the business authorities in the management of the special transfer payment. The financial department is responsible for the implementation of the macro-control intention of the central government, rules making and supervision and inspection, and the business authorities are responsible for the formulation of industrial policies and policies. The Ministry of finance should take the main responsibility for the special transfer payment policy research and system design, and take on the main responsibility of the special transfer payment reform. The business authorities should change their ideas, change their functions, actively cooperate with the reform, and turn the focus of work to the line of work. Industry supervision, standard formulation, overall planning, information service and so on. Promote the government to purchase service, increase the participation of social intermediary organizations on the management of special funds. Intermediary organizations and evaluation experts should be honest and trustworthy and fulfill their social responsibilities. The discipline inspection and supervision department should supervise and promote the reform from the angle of punishing and preventing corruption. In general, we can promote reform in two aspects: the first is to promote the reform of the political system and the relevant supporting reforms, and the two is to start with the deepening of the financial reform and system innovation. It will take a long period of time. Therefore, under the current conditions, the focus should be to combine the functions of the government and deepen the financial reform. The first is to change the following aspects: one is to change the government function, change the Almighty government into the "limited liability" government, the simple government and the decentralization, and gradually withdraw from the competitive field. Two is the rational division of the central and local areas. Three is to increase the consolidation and adjustment of the special transfer payment, the cancellation of the outdated, historical mission, the expenditure of part of the central authority to the central level, and the special transfer of the scope of the local authority. The transfer payment is adjusted to general transfer payment, integration, cross project, and special transfer payment. Four is to strengthen the management of special transfer payment, improve the decision-making mechanism of special transfer payment, standardize the allocation of funds, strictly restrict and standardize the supporting policies of funds, improve public mechanism and strengthen internal financial control. Five is practical. We should strengthen the supervision and inspection of the special transfer payment, construct the omni-directional supervision system of special transfer payment, strengthen the punishment and strengthen the effect of supervision. Six it is to promote the reform of the financial management system, the reform of the administrative system and the construction of the legal system, and the seven is to promote the construction of the system of punishing and preventing corruption and to realize the special transfer branch. The standardization of payment provides a strong guarantee.
【学位授予单位】：财政部财政科学研究所
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.2

【参考文献】