“省直管县”财政体制改革对湘西自治州经济发展的影响研究

发布时间：2018-06-16 03:14

本文选题：省直管县 + 财政　；参考：《吉首大学》2014年硕士论文

【摘要】：1994年的分税制改革理顺了中央和地方之间的财政收支分配关系，但对于省以下政府的财政分配关系却没有作出明确界定，从而引发了省以下财政关系的层级过多、县乡自主权不够等一系列矛盾。“省直管县”是新时期我国一项重要的财政改革措施，是关于当前地方财政关系的一种新的制度安排，对进一步规范地方政府财政关系、推进基本公共服务均等化、促进县域经济快速发展等具有积极的作用。湖南省决定从2010年1月1日起，调整省以下财政体制，推行财政“省直管县”改革。改革的主要内容是按照分税制体制原则实行收入分享改革和推行“省直管县”财政管理方式。研究“省直管县”财政体制改革对湘西自治州的影响，剖析其积极方面和可能的消极冲击，总结并借鉴“省直管县”先行周边县的经验，探讨符合湘西自治州民族自治地区实际情况的对策，既是进一步完善民族自治地区财政管理体制的需要，也是湘西自治州富民强县的需要。就湘西自治州而言，，是否实施“省直管县”财政体制改革是一种“两难”的选择。不实施“省直管县”，有可能放弃“省直管县”带来的县域经济发展的大好政策机遇，使湘西自治州县域经济发展脱离实施“省直管县”的其他县经济发展的步伐，也有违县域基层民意。实施“省直管县”，湘西自治州成了“空架子”，况且《民族区域自治法》很难突破，将面临许多复杂的、棘手的矛盾和问题。但是，“利”是实在的、长远的，也是符合发展基层经济提高人民福祉这一根本目的的；“弊”是或有的、阶段性的和可通过制度完善而逐步消除避免的，也是改革所必须承担的成本。因此，湘西自治州应当大胆地、积极地、毫不犹豫地实施“省直管县”财政体制改革，但这种改革是体现少数民族自治地区特殊性的改革，是在《民族区域自治法》框架下的“湘西自治州”整体区域的改革。
[Abstract]:The reform of the tax distribution system in 1994 straightened out the distribution relationship between the central and local governments, but there was no clear definition of the financial distribution relationship between the provincial and local governments, which led to too many levels of sub-provincial fiscal relations. County and township autonomy is not enough and a series of contradictions. "Provincial administration of counties" is an important financial reform measure in China in the new period. It is a new institutional arrangement concerning the current local financial relations, which will further standardize the financial relations of local governments and promote the equalization of basic public services. To promote the rapid development of the county economy and so on has a positive role. Hunan Province decided from January 1, 2010, to adjust the financial system below the province, to implement the fiscal "provincial direct control of counties" reform. The main content of the reform is to carry out the reform of revenue sharing according to the principle of the tax sharing system and to carry out the financial management mode of "managing the county directly by the province". This paper studies the influence of the financial system reform on Xiangxi autonomous prefecture, analyzes its positive aspects and possible negative impacts, and summarizes and draws lessons from the experiences of the surrounding counties. It is not only the need to perfect the financial management system of the national autonomous regions, but also the needs of the rich people and strong counties in the western Hunan autonomous prefecture to probe into the countermeasures which accord with the actual situation of the national autonomous region of Xiangxi Autonomous Prefecture. As far as Xiangxi Autonomous Prefecture is concerned, it is a dilemma to carry out the fiscal system reform. If we do not implement the policy of "managing counties directly by provinces," we may abandon the excellent policy opportunities for economic development at the county level brought about by "managing counties directly by provinces," so that the economic development of counties in Xiangxi autonomous prefectures will be divorced from the pace of economic development of other counties that have implemented "directly administered counties by provinces," There is also a violation of the county grassroots public opinion. The implementation of "the province directly in charge of the county", Xiangxi autonomous prefecture has become "empty shelf", moreover "national regional autonomy law" is very difficult to break through, will face a lot of complex, intractable contradictions and problems. However, the "benefits" are real, long-term and consistent with the fundamental goal of developing the grass-roots economy to enhance the well-being of the people; "disadvantages" are or are, and can be phased out and can be gradually eliminated through institutional perfection. It is also the cost of reform. Therefore, Xiangxi Autonomous Prefecture should boldly, positively and unhesitatingly implement the reform of the fiscal system of "directly administered counties by the province", but this reform is a reform that reflects the particularity of the autonomous areas of ethnic minorities. It is the reform of Xiangxi Autonomous Prefecture under the frame of Regional National Autonomy Law.
【学位授予单位】：吉首大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2;F127

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