云南省边疆民族地区县级财政困境及解困对策

发布时间：2018-08-26 13:52

【摘要】：县级财政作为我国的基层财政，是国家财政体系的重要组成部分。县级财政不仅需要担负着农村公共产品的提供，还担负着组织县级财政收支和管理县级政府自有资金的双重职责，县级财政运行的好坏直接关系到我国财政体系的稳定、社会的长治久安。云南省属于西部边疆省份，且民族成分多，矿产资源虽然丰富，但是开采程度不高，大部分县乡还是以农业为主导，但是这些县的农业并不发达，仍处于传统弱质的阶段。目前，云南省存在着一大批集边疆、民族、贫困于一身的县，所以本文欲对云南省的县级财政进行详细地分析，尤其是边疆民族县，然后提出相应的对策建议。文章主要分为五个大部分：第一部分：进行我国县级财政困难的背景描述，对选题的理论和实践意义进行阐述，拟定运用文献分析法、定性和定量分析法、案例分析法来对县乡财政困难进行分析，第一章的最后是从国外和国内两个方面文献综述。第二部分：县级财政的理论基础，包括县级财政的职能和特征、县级财政的基础理论和衡量县级财政困难的指标概述，县级财政基础理论包含公共产品理论、外部效应理论和财政分权理论；衡量县级财政困难的指标包含财政自给能力、财政支出占GDP比重、人均财力、一般预算收入率、财政综合负债率。第三部分：云南省县级财政困难的现状以及成因分析。首先，对云南省整体财政状况以及云南省县级地区财政状况进行概述，然后在云南省选取十个县进行财政状况分析，选取的数据包括2008年至2012年的GDP、财政收支、一般预算收支、人均财力、财政供养系数、债务余额等，，得出各自的财政自给率、人均财力水平、财政收支结构、财政供养系数、债务负担率等。其次是对云南省县级财政状况进行实证分析，首先是运用自给率、人均财力、一般预算收入占比财政收入、财政供养系数、债务负担率这五个指标合成困难程度系数。把困难程度系数作为因变量，把人均GDP水平、转移支付收入占比财政总收入、一般转移支付占比总转移支付比重、税收收入占比一般预算收入这四个指标作为自变量，运用Eviews进行回归分析。最后是从经济因素、财政体制因素、社会政治历史、城乡二元体制摩擦这四个方面对县级财政困难的原因进行阐述。第四部分：西方国家缓解地方财政困难的财政体制研究。选取了市场经济国家的三个典型代表美国、德国、日本，从地方政府财政事权与责任划分、财政收入划分、转移支付制度三个方面分析西方国家应对地方政府困难的方法。得出财政体制方面的启示：在事权与支出责任的划分上，都有法律保障、地方政府在税收方面都有一定的自治能力、实行以一般性转移支付为主的转移支付制度、转移支付制度的法制化、透明化、制度化。第五部分：提出缓解县级财政困难的对策。首先，大力发展县域经济，增强地方经济实力。其次，创新与主体功能区相协调的财政体制机制；再次，加强财政管理，提高收支质量；最后，化解债务风险。
[Abstract]:County-level finance, as the basic level finance of our country, is an important part of the national financial system. County-level finance is not only responsible for the provision of rural public goods, but also for organizing the revenue and expenditure of the county-level finance and managing the county-level government's own funds. The long-term stability of our society.
Yunnan Province belongs to the western frontier province, and has many ethnic components, although rich in mineral resources, but the degree of exploitation is not high, most counties and townships are still dominated by agriculture, but the agriculture of these counties is not developed, still in the stage of traditional weak quality. This paper makes a detailed analysis of the county-level finance of Yunnan Province, especially the frontier ethnic counties, and puts forward corresponding countermeasures and suggestions.
The first part describes the background of the financial difficulties at the county level in China, expounds the theoretical and practical significance of the topic, and draws up the use of literature analysis, qualitative and quantitative analysis, case analysis to analyze the financial difficulties at the county and township levels. The last part of the first chapter is a literature review from both foreign and domestic aspects.
The second part: the theoretical basis of county-level finance, including the functions and characteristics of county-level finance, the basic theory of county-level finance and the indicators to measure county-level financial difficulties, the basic theory of county-level finance includes public goods theory, the theory of external effects and the theory of fiscal decentralization; the indicators to measure county-level financial difficulties include financial self-sufficiency. The proportion of fiscal expenditure to GDP, per capita financial resources, general budgetary revenue rate and comprehensive financial debt ratio.
The third part: the present situation and causes of financial difficulties at the county level in Yunnan Province. Firstly, the overall financial situation of Yunnan Province and the financial situation of the county level in Yunnan Province are summarized. Then ten counties in Yunnan Province are selected for financial analysis. The selected data include GDP, fiscal revenue and expenditure, general budget revenue and expenditure, and people. The average financial resources, the financial support coefficient, the debt balance and so on, obtains respective financial self-sufficiency rate, the per capita financial resources level, the financial revenue and expenditure structure, the financial support coefficient, the debt burden rate and so on. Coefficient, debt burden rate of these five indicators to synthesize the degree of difficulty coefficient. The degree of difficulty coefficient as a dependent variable, the per capita GDP level, transfer payment income as a proportion of total fiscal revenue, general transfer payment as a proportion of total transfer payment, tax revenue as a proportion of general budget income as an independent variable, using Eviews regression analysis. Finally, from the economic factors, financial system factors, social and political history, urban and rural dual system friction, the causes of financial difficulties at the county level are expounded.
The fourth part is the research on the financial system of western countries to alleviate local financial difficulties.The paper selects three typical representatives of market economy countries,the United States,Germany and Japan,and analyzes the methods of western countries to cope with local government difficulties from three aspects:the division of fiscal powers and responsibilities of local governments,the division of fiscal revenue and the transfer payment system. Institutional enlightenment: in the division of powers and expenditure responsibilities, there are legal guarantees, local governments have a certain degree of autonomy in taxation, the implementation of a general transfer Payment-based transfer payment system, transfer payment system of legalization, transparency, institutionalization.
Fifth part: put forward the countermeasures to alleviate the financial difficulties at the county level. Firstly, develop the county economy vigorously and strengthen the local economic strength. Secondly, innovate the financial system and mechanism coordinated with the main functional areas; thirdly, strengthen the financial management to improve the quality of revenue and expenditure; finally, resolve the debt risk.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.7

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