福建省对县域级财政转移支付的均等化效应研究

发布时间：2018-07-17 01:37

【摘要】：财政转移支付制度最早起源于英国,该制度作为一项宏观经济调控政策被广泛运用于西方发达国家。我国财政转移支付制度始于1994年的分税制财政体制改革,目前中央对省级政府的财政转移支付制度已经相对规范,转移支付力度也在不断加大,但省以下财政转移支付制度尚在探索阶段。中央在历次重大报告中多次提出：“围绕推进基本公共服务均等化和主体功能区建设,完善转移支付制度,增加财力性转移支付特别是一般性转移支付的规模和比例,调减和规范专项转移支付”。在阐述财政转移支付相关概念和理论的基础上,本文首先分析了福建省财政体制的历史演变、福建省对县域级财政转移支付的发展变化及福建省现行省以下财政转移支付体系及规模结构。其次,本文选取了2000-2012年福建省58个县市的财政收支和财政转移支付数据,运用财政自给系数、变异系数、基尼系数方法对福建省县域级财政转移支付均等化效应进行了实证研究,从而得出了以下结论：第一,通过比较财政转移支付前后财政自给系数发现,财政转移支付在财力纵向均等化上发挥了重要作用,一定程度上缓解了县级财政压力：第二,财政转移支付在财力横向均等化上效应有限且呈现波动趋势,其中财力性转移支付的均等化效应较好、税收返还由于其特殊设置目的导致其均等化效应最差、专项转移支付均等化效应居中；第三,通过面板数据回归模型检验得知,福建省对县域级财政转移支付制度设计缺乏规范性和有效性。最后,本文进一步探讨了造成福建省对县域级财政转移支付横向均等化效应不佳的原因,并提出了相关优化方案。导致福建省对县域级财政转移支付横向均等化效应不佳的重要原因是缺乏规范和有效的财政转移支付制度,深层次原因是财税体制、财政转移支付激励与监督机制及转移支付制度的法律法规体系的不完善。针对这些问题,本文提出了以下优化方案：一是完善地方财税体制,合理确定转移支付规模；二是规范转移支付体系,优化转移支付结构；三是完善激励和监督机制,提高转移资金效率；四是健全法律法规,保障转移支付制度的实施。
[Abstract]:The financial transfer payment system originated from Britain, which is widely used in western developed countries as a macroeconomic control policy. The fiscal transfer payment system of our country began with the reform of the fiscal system of tax distribution system in 1994. At present, the financial transfer payment system of the central government to the provincial government has been relatively standardized, and the intensity of the transfer payment has been increasing. However, the provincial financial transfer payment system is still in the exploration stage. In all its major reports, the Central Committee has repeatedly proposed: "around the promotion of equalization of basic public services and the construction of major functional areas, we should improve the transfer payment system and increase the scale and proportion of financial transfer payments, especially general transfer payments. Adjustment, reduction and standardization of special transfer payments. " On the basis of explaining the related concepts and theories of fiscal transfer payment, this paper first analyzes the historical evolution of the financial system in Fujian Province. The development and change of financial transfer payment at county level in Fujian Province and the current financial transfer payment system and scale structure below the province in Fujian Province. Secondly, this paper selects the data of fiscal revenue and expenditure and fiscal transfer payment of 58 counties and cities in Fujian Province from 2000 to 2012, and applies financial self-sufficiency coefficient and coefficient of variation. The Gini coefficient method makes an empirical study on the equalization effect of fiscal transfer payment at county level in Fujian Province, and draws the following conclusions: first, by comparing the fiscal self-sufficiency coefficient before and after fiscal transfer payment, Fiscal transfer payment plays an important role in the vertical equalization of financial resources, and to some extent alleviates the financial pressure at the county level. Second, the financial transfer payment has a limited effect on the horizontal equalization of financial resources and shows a fluctuating trend. Among them, the equalization effect of financial transfer payment is better, the equalization effect of tax return is the worst because of its special purpose, and the equalization effect of special transfer payment is the middle. Thirdly, through panel data regression model test, we know that, The design of financial transfer payment system at county level in Fujian Province is lack of standardization and effectiveness. Finally, this paper further discusses the causes of the poor horizontal equalization effect of financial transfer payment at county level in Fujian Province, and puts forward the relevant optimization scheme. The main reason for the poor horizontal equalization effect of fiscal transfer payment at county level in Fujian is the lack of standardized and effective financial transfer payment system, and the deep reason is the fiscal and taxation system. Financial transfer payment incentive and supervision system and transfer payment system of laws and regulations system is not perfect. In view of these problems, this paper puts forward the following optimization schemes: first, to perfect the local fiscal and taxation system, to determine the scale of transfer payment reasonably; second, to standardize the transfer payment system and optimize the structure of transfer payment; third, to perfect the incentive and supervision mechanism, Improve the efficiency of transfer funds; fourth, improve laws and regulations to ensure the implementation of the transfer payment system.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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