财政转移支付制度的改革和完善

发布时间：2018-07-07 16:41

本文选题：支付制度 + 公共服务均等化　；参考：《山西财经大学》2014年硕士论文

【摘要】：我们国家致力追求的目标就是实现全社会的共同富裕，在社会主义经济体制的不断发展和完善的过程中，我国的经济发展取得了巨大的成就，各地的生产力水平和居民的收入水平都有了很大的提高，但是在经济的快速发展中，由于我国是一个幅员辽阔、地区众多的国家，且各地区之间由于自然、历史、政治等条件的不同，所以各地区之间的经济发展差距很大，尤其是东西部之间和城乡之间的移支付制度，这具有重要的理论意义和实践价值。政府间的财政转移支付制度在世界上各个国家都是本国财政体制的重要组成部分，我国现行的财政转移支付制度是在1994年国家进行分税制改革的基础上实行的，国家的中央政府可以通过转移支付来增强宏观调控能力，，即国家将经济发达、财政收入较多的地区的一部分财政收入以转移支付的方式转移给经济落后、财政收入偏少的地区，借此来实现各个地区之间财力的均衡和基本公共服务的均等化。近些年来，随着我国财政转移支付规模的逐渐扩大、力度的逐渐加深以及财政转移支付体系的逐步改革和完善，其在实现各个地区之间财力的均衡和基本公共服务均等化目标方面发挥的作用也在不断扩大，但是从总体上来看，还存在一些问题，在其效用的发挥上还不够有效，需进一步对其进行改革和完善。本篇论文主要是通过研究政府间财政转移支付的基本理论以及国外的财政转移支付的模式、方法和制度，从中总结归纳出我国现行的财政转移支付制度中存在的一些问题并对存在的问题进行了原因分析，在此基础上提出了一些改革和完善财政转移支付制度的具体措施。具体而言，我国目前的财政转移支付制度存在定和使用没有统一的标准和计算公式以及基层政府财政困难等，造成这些问题的主要原因有政府之间的事权和财权划分不清、责任模糊，财政转移支付的管理不完善、监督不全面以及缺乏相应的法律法规等。因此，想要充分发挥和利用财政转移支付在实现各地区基本公共服务均等化上的作用，必须进一步改革和完善转移支付制度，在形式、结构、模式、管理、法律、资金的计算和使用方面都逐步改进，同时还应该进一步加快政府职能转变，必须建立并逐步完善省级以下政府间的财政转移支付制度，从而使我国的财政转移支付体系完整和有效。本文的研究方法主要有理论分析法、数据分析法和理论联系实际的方法等，存在的问题的目的，通过对收集到的资料和数据进行归纳和总结，并借鉴国外先进的财政转移支付的方法、模式、制度等方面的成功经验，从而对我国现在的财政转移支付制度进行整体的分析和研究，力求得出让人信服的结论。虽然本文提出了一些自己的观点和看法，但是限于数据资料的缺乏和不完整，在实证分析方面还有待欠缺，使得在某些方面的论述不够深入和全面，尚有待于进一步的研究和探讨。
[Abstract]:The goal of our country is to realize the common prosperity of the whole society. In the process of the continuous development and perfection of the socialist economic system, the economic development of our country has made great achievements. The productivity level and the income level of the residents all over the country have been greatly raised, but in the rapid economic development, because of our country, It is a vast territory, a large number of countries, and different regions, because of the different natural, historical, political and other conditions, so the economic development gap between the regions is very large, especially between the East and the West and between the urban and rural areas, which has important theoretical meaning and practical value.
The fiscal transfer payment system between governments is an important part of the national financial system in the world. The current fiscal transfer payment system in China is implemented on the basis of the reform of the national tax sharing system in 1994. The central government of the state can enhance the macro-control ability by transferring the payment, that is, the state will make the economy. A part of the developed and more financial income areas have been transferred to the areas where the economy is backward and the financial income is less, to achieve the balance of financial resources and the equalization of basic public services. In recent years, with the gradual expansion of the scale of our financial transfer payment, the strength gradually increases. As well as the gradual reform and improvement of the financial transfer payment system, its role in achieving the balance of financial resources and the equalization of basic public services between various regions is also expanding. However, in general, there are still some problems, which are not effective in its utility and need to be further reformed and reformed. Perfect.
This paper is mainly through the study of the basic theory of intergovernmental financial transfer payment and the mode, method and system of foreign financial transfer payment, from which some problems existing in the current financial transfer payment system in China are summarized and the existing problems are analyzed. On this basis, some reforms are put forward. And the concrete measures to improve the financial transfer payment system. In particular, the current financial transfer payment system in China has no unified standard and calculation formula and the financial difficulties of the grass-roots government. The main reasons for these problems are the unclear division of the power and financial rights among the governments, the fuzzy responsibility and the financial transfer payment. In order to make full use of the role of fiscal transfer payment in realizing the equalization of basic public services in various regions, it is necessary to further reform and improve the transfer payment system, in the form, construction, model, management, law, the calculation and use of funds. At the same time, the transformation of government functions should be further accelerated, and the financial transfer payment system between governments at the provincial level must be established and gradually improved so that the financial transfer payment system in China is complete and effective.
The research methods of this paper are mainly theoretical analysis, data analysis and theory related to practice, the purpose of the existing problems, by summarizing and summarizing the collected data and data, and drawing on the successful experience of foreign advanced financial transfer payment methods, models and systems, and thus to our current finance. As a whole, the transfer payment system is analyzed and studied in order to draw a convincing conclusion. Although this paper puts forward some own views and views, but limited to the lack and incomplete of the data, it still needs to be lacking in the empirical analysis. Study and discuss.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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