湖南省省本级政府财政能力评价与改进研究
发布时间：2018-08-26 11:19
【摘要】：分税制财政管理体制下,若干事权向地方政府转移,相应的财权集中在中央政府,使得地方政府依赖中央政府的转移支付,而地方政府的转移支付依赖对地方政府财政能力客观而准确的评价。原有财政能力的衡量标准是对政府的财政收入能力的衡量,该衡量标准忽略政府履行地方性公共品供给需要具备的财政能力,这严重影响了地方政府目标的实现。财政能力地方政府在自身资源禀赋以及国家的财政体制下,能持续从中社会资源中获取财政收入,去提供公共服务来满足辖区内的公共需求,保证社会经济的稳定持续发展的潜在能力。以该内涵为基础,将地方政府财政能力分解成财政收入获取能力、公共服务提供能力、财政发展能力和财政调控能力四个方面对湖南省省本级政府财政能力现状进行描述,然后采用主成分分析法对全国个省市2015年的面板数据进行综合评价,得出湖南省省本级财政能力不高,接着针对指标体系中权重大的指标进行剖析,发现湖南省省本级政府存在财政收入总量不足、质量不高,民生支出占比偏低等问题,继而从制度、资源、经济、管理四因素分析制约财政能力建设的原因,制度的不完善影响了省本级政府的调控能力,资源的差异导致了财政收支规模与东部发达地区的差异,人口结构影响了财政支出的效益,经济结构欠优阻碍了财政收入结构的优化,地方税制的不完善影响了税收收入的稳定增长,而财政资金的管理更是制约了财政资金使用的效益,最后提出了加强湖南省省本级政府财政能力建设的思路与对策。因此,研究新形势下湖南省省本级政府财政能力,对于湖南省增强经济实力、加快政府职能转变、实现精细化科学化财务管理均有着重要意义。
[Abstract]:Under the financial management system of the tax sharing system, a number of administrative powers are transferred to local governments, and the corresponding financial powers are concentrated in the central government, which makes the local governments rely on the transfer payments from the central government. The transfer payment of local government depends on the objective and accurate evaluation of local government's financial ability. The measure standard of the original fiscal ability is to measure the fiscal revenue ability of the government, which ignores the fiscal ability that the government needs to fulfill the supply of local public goods, which seriously affects the realization of the local government's goal. Fiscal capacity Local governments, under their own resource endowments and the national financial system, can continue to obtain financial revenue from social resources to provide public services to meet the public needs in their jurisdictions. The potential ability to ensure stable and sustainable social and economic development. On the basis of this connotation, the financial ability of local government is divided into four aspects: the ability of obtaining fiscal revenue, the ability of providing public services, the ability of financial development and the ability of fiscal regulation and control. Then we use the principal component analysis method to evaluate the 2015 panel data of provinces and cities in China, and draw the conclusion that the financial capacity of Hunan province is not high, and then analyze the index with large weight in the index system. It is found that the provincial government at the provincial level in Hunan Province has some problems, such as insufficient financial revenue, low quality, low proportion of people's livelihood expenditure, and so on, and then analyzes the reasons for restricting financial capacity construction from four factors: system, resources, economy and management. The imperfect system affects the control ability of the provincial government at the corresponding level, the difference of resources leads to the difference between the scale of fiscal revenue and expenditure and the eastern developed region, and the population structure affects the benefit of fiscal expenditure. The poor economic structure hinders the optimization of the financial revenue structure, the imperfect local tax system affects the steady growth of the tax revenue, and the management of the financial funds restricts the efficiency of the use of the financial funds. Finally, the paper puts forward the ideas and countermeasures of strengthening the fiscal capacity construction of Hunan provincial government at the corresponding level. Therefore, it is of great significance for Hunan Province to strengthen its economic strength, speed up the transformation of government functions and realize fine and scientific financial management under the new situation.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.7
本文编号：2204706
[Abstract]:Under the financial management system of the tax sharing system, a number of administrative powers are transferred to local governments, and the corresponding financial powers are concentrated in the central government, which makes the local governments rely on the transfer payments from the central government. The transfer payment of local government depends on the objective and accurate evaluation of local government's financial ability. The measure standard of the original fiscal ability is to measure the fiscal revenue ability of the government, which ignores the fiscal ability that the government needs to fulfill the supply of local public goods, which seriously affects the realization of the local government's goal. Fiscal capacity Local governments, under their own resource endowments and the national financial system, can continue to obtain financial revenue from social resources to provide public services to meet the public needs in their jurisdictions. The potential ability to ensure stable and sustainable social and economic development. On the basis of this connotation, the financial ability of local government is divided into four aspects: the ability of obtaining fiscal revenue, the ability of providing public services, the ability of financial development and the ability of fiscal regulation and control. Then we use the principal component analysis method to evaluate the 2015 panel data of provinces and cities in China, and draw the conclusion that the financial capacity of Hunan province is not high, and then analyze the index with large weight in the index system. It is found that the provincial government at the provincial level in Hunan Province has some problems, such as insufficient financial revenue, low quality, low proportion of people's livelihood expenditure, and so on, and then analyzes the reasons for restricting financial capacity construction from four factors: system, resources, economy and management. The imperfect system affects the control ability of the provincial government at the corresponding level, the difference of resources leads to the difference between the scale of fiscal revenue and expenditure and the eastern developed region, and the population structure affects the benefit of fiscal expenditure. The poor economic structure hinders the optimization of the financial revenue structure, the imperfect local tax system affects the steady growth of the tax revenue, and the management of the financial funds restricts the efficiency of the use of the financial funds. Finally, the paper puts forward the ideas and countermeasures of strengthening the fiscal capacity construction of Hunan provincial government at the corresponding level. Therefore, it is of great significance for Hunan Province to strengthen its economic strength, speed up the transformation of government functions and realize fine and scientific financial management under the new situation.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.7
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