国家治理视角下的政府性基金管理研究

发布时间：2018-07-10 07:44

本文选题：国家治理 + 政府性基金　；参考：《地方财政研究》2015年07期

【摘要】：随着财政收入增长"一位数"时代的来临,统筹管理所有形式的政府收入的紧迫性正在凸显。当前,政府性基金已成为除税收之外的第二大收入来源,日益受到社会公众关注。本文回溯了我国政府性基金的前世今生,并以民航为例考察了国外类似情况,基本结论是,我国多数政府性基金收取的必要性是显而易见的,但存在两个突出问题必须解决,一是"收、支、用、管"一体化的管理机制,二是公共企业信息公开不够与公共定价机制缺失。在此基础上,本文将当前我国政府性基金重新分类,划分为"准税收"、"租"、"使用者付费"和"加价收入"四个部分,并分别提出了改进意见。
[Abstract]:With the advent of the "one-digit" era of revenue growth, the urgency of overall management of all forms of government revenue is emerging. At present, government funds have become the second largest source of income besides taxation, and have attracted more and more public attention. This paper looks back on the past life of the government fund of our country, and takes civil aviation as an example to investigate the similar situation abroad. The basic conclusion is that the necessity of collecting most government funds in China is obvious, but there are two outstanding problems that must be solved. One is the integrated management mechanism of "receiving, spending, using and managing", the other is the lack of public enterprise information disclosure and public pricing mechanism. On this basis, this paper reclassifies the current government funds into four parts: "quasi-tax", "rent", "user payment" and "toll revenue", and puts forward some suggestions for improvement respectively.
【作者单位】：国家行政学院;
【分类号】：F812.4

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