长沙市公共财政职能存在的问题及对策研究

发布时间：2018-06-30 02:45

本文选题：长沙市 + 公共财政　；参考：《湖南大学》2014年硕士论文

【摘要】：文章试从分析目前国内外公共财政理论入手,立足中国国情及实际工作,特别是通过长沙市财政近十多年的实践,运用系统的理论论证和实证分析来探讨分析地方政府公共财政特别是目前长沙市公共财政职能存在的问题及其主要原因,进而提出进一步强化长沙市公共财政职能的对策建议,并希望能以此指导现阶段市一级的财政实际工作。笔者通过学习、实践,结合西方公共财政职能现有理论及我国实际特别是长沙市发展的实际情况,将现阶段长沙市公共财政的职能细分为以下几个具体方面：一是在配置资源职能方面,直接配置到市场顾及不到或不愿顾及的领域,如公共基础设施建设、社会保障、义务教育、公检法司、医疗卫生等。二是在调节经济职能方面,现阶段市级财政的重点是改变资金投入方式,充分发挥财政资金的使用效益,增强本地企业自主创新能力、推动经济发展方式转变和产业结构优化升级。三是在财政监督职能方面,财政既要对公共部门,也应对市场部门展开财经行为的规范性监督,自身也要主动接受人大、审计以及社会监督。对照长沙市公共财政的具体职能和实际情况,笔者归纳总结了目前长沙市公共财政职能存在的主要问题：资源配置职能尚未充分发挥、调节经济职能“越位”与“缺位”并存、财政监督职能有待进一步加强,并分析了产生这些问题的主要原因：政府职能需加快转变、政府之间事权与支出责任划分不明晰、财政绩效评价结果的应用机制缺乏。结合目前存在的主要问题及原因分析,笔者就如何强化长沙市公共财政职能提出对策建议：一是通过进一步加快转变政府职能和深化预算管理制度改革来增强公共财政配置资源的能力；二是通过合理明确政府之间的事权与支出责任、改变财政资金投入方式来提升公共财政调节经济的水平；三是通过强化财政监督和推进绩效评价来创新公共财政监督管理的机制。
[Abstract]:Starting with the analysis of the current theories of public finance at home and abroad, the article tries to base itself on China's national conditions and practical work, especially through the practice of Changsha City's finance for more than ten years. This paper discusses the problems and main reasons of local government's public finance, especially Changsha City's public finance function, and puts forward some countermeasures and suggestions to further strengthen Changsha's public finance function by means of systematic theoretical argumentation and empirical analysis. And hope to be able to guide the current stage of the actual financial work at the municipal level. Through study and practice, the author combines the existing theories of western public finance function and the actual situation of the development of Changsha City, especially in Changsha City. The functions of public finance in Changsha City at this stage are broken down into the following specific aspects: first, in terms of the allocation of resources, it is directly allocated to areas that the market does not care for or does not want to take into account, such as public infrastructure construction, social security, Compulsory education, Department of Public Prosecutions, Medical and Health, etc. Second, in terms of regulating economic functions, at the present stage, the focus of municipal finance is to change the mode of capital investment, give full play to the efficiency of the use of financial funds, and enhance the ability of local enterprises to innovate independently. To promote the transformation of the mode of economic development and industrial structure optimization and upgrading. Third, in the function of financial supervision, finance should not only supervise the public sector, but also the market sector, and accept the people's Congress, audit and social supervision on its own initiative. Comparing with the concrete function and actual situation of Changsha public finance, the author summarizes the main problems existing in Changsha public finance function at present: the function of resource allocation has not been brought into full play, the adjustment of economic function "offside" and "absence" coexist. The functions of fiscal supervision need to be further strengthened, and the main reasons for these problems are analyzed: the need to accelerate the transformation of government functions, the unclear division between governmental authority and expenditure responsibility, and the lack of application mechanism of financial performance evaluation results. Combined with the existing main problems and causes analysis, The author puts forward countermeasures and suggestions on how to strengthen the public finance function of Changsha: first, to strengthen the ability of public finance to allocate resources by further speeding up the transformation of government functions and deepening the reform of budget management system; The second is to improve the level of public finance to adjust the economy by making clear the power and responsibility of government and changing the way of financial investment. The third is to innovate the mechanism of public finance supervision and management by strengthening financial supervision and promoting performance evaluation.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2

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