促进我国基本公共卫生服务均等化的财政转移支付制度研究
发布时间：2018-10-17 13:05
【摘要】：研究财政转移支付制度的优化问题，一直是我国财政改革的热点和核心内容之一，而基本公共卫生服务又与民生密切相关，因此，，本文这两者作为研究对象。具体地说，本文研究了我国政府间财政转移支付制度对基本公共卫生服务均等化的促进效果如何，以及如何改善目前的状况。 文章采用理论分析、比较分析和实证分析相结合的方法进行了研究探索。具体来说，理论分析阐述了有关财政转移支付和基本公共卫生服务均等化的相关理论，比较分析则选取了加拿大、澳大利亚和日本三个国家，对其财政转移支付制度如何促进基本公共卫生服务均等化进行了介绍和分析，实证部分则依据现实数据，对我国一般性转移支付、专项转移支付和税收返还对基本公共卫生服务均等化影响进行了检验。 本文研究了2004-2011年我国各地区基本公共卫生服务均等化现状，结果发现，对于不同的均等化指标，得到的实证结论也不同，因此应当从基本公共卫生服务的各个方面来研究转移支付对均等化的影响。本文得到的实证结论如下：第一，我国各地区医疗卫生机构床位数及公共卫生费用支出差距正在不断缩小，但同时，地区间卫生技术人员数量差距则没有明显的缩小趋势；第二，各地区税收返还收入与一般性转移支付收入的增加，显著降低了地区间医疗机构床位数和公共卫生经费的不均等化程度。与此同时，专项转移支付收入则会加剧地区间这两项指标的非均等化；第三，各地区税收返还收入、一般性转移支付收入与专项转移支付收入对地区间卫生技术人员数量差距的影响并不显著。最后，本文提出了相关政策建议。 本文的研究课题，在以前的文献中并不多见，近年来才逐渐增加，但是对于实证研究，由于普遍数据缺乏，本文是少数能够得到具体实证结果的文献，并且证明了我国财政转移支付在支持基本公共卫生服务中的分配结构和提供方式不合理是造成不均等的重要原因，因此本文具有一定学术价值，同时，本文的研究也对改善民生有重大现实意义。
[Abstract]:To study the optimization of fiscal transfer payment system has always been one of the hot spots and core contents of financial reform in our country, and the basic public health service is closely related to the people's livelihood. Specifically, this paper studies how the intergovernmental fiscal transfer payment system promotes the equalization of basic public health services and how to improve the current situation. In this paper, theoretical analysis, comparative analysis and empirical analysis are combined to explore the research. Specifically, the theory of fiscal transfer payment and equalization of basic public health services are discussed in theory, while Canada, Australia and Japan are selected in the comparative analysis. This paper introduces and analyzes how the fiscal transfer payment system promotes the equalization of basic public health services. The effects of special transfer payment and tax return on equalization of basic public health services were tested. This paper studies the status quo of equalization of basic public health services in different regions of China from 2004 to 2011. The results show that the empirical results are different for different equalization indicators. Therefore, the effect of transfer payment on equalization should be studied from all aspects of basic public health services. The empirical results of this paper are as follows: first, the gap between the number of beds in medical and health institutions and the expenditure on public health costs in various regions of China is narrowing, but at the same time, the gap in the number of health technicians among different regions has no obvious narrowing trend; Second, the increase of tax return income and general transfer payment income in different regions has significantly reduced the number of beds in medical institutions and the unequal degree of public health expenditure. At the same time, the income from special transfer payments will increase the non-equalization of these two indicators among regions. The effect of general transfer payment income and special transfer payment income on the difference of the number of health technicians between regions is not significant. Finally, this paper puts forward the relevant policy recommendations. The research topic of this paper is rare in the previous literature and has been increasing gradually in recent years. However, for the empirical research, due to the lack of general data, this paper is one of the few documents that can obtain concrete results. It also proves that the unreasonable distribution structure and the way of providing fiscal transfer payment in supporting basic public health services are the important reasons for the inequality. Therefore, this paper has certain academic value, at the same time, The study of this paper also has great practical significance to improve people's livelihood.
【学位授予单位】：北京工商大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45
本文编号：2276747
[Abstract]:To study the optimization of fiscal transfer payment system has always been one of the hot spots and core contents of financial reform in our country, and the basic public health service is closely related to the people's livelihood. Specifically, this paper studies how the intergovernmental fiscal transfer payment system promotes the equalization of basic public health services and how to improve the current situation. In this paper, theoretical analysis, comparative analysis and empirical analysis are combined to explore the research. Specifically, the theory of fiscal transfer payment and equalization of basic public health services are discussed in theory, while Canada, Australia and Japan are selected in the comparative analysis. This paper introduces and analyzes how the fiscal transfer payment system promotes the equalization of basic public health services. The effects of special transfer payment and tax return on equalization of basic public health services were tested. This paper studies the status quo of equalization of basic public health services in different regions of China from 2004 to 2011. The results show that the empirical results are different for different equalization indicators. Therefore, the effect of transfer payment on equalization should be studied from all aspects of basic public health services. The empirical results of this paper are as follows: first, the gap between the number of beds in medical and health institutions and the expenditure on public health costs in various regions of China is narrowing, but at the same time, the gap in the number of health technicians among different regions has no obvious narrowing trend; Second, the increase of tax return income and general transfer payment income in different regions has significantly reduced the number of beds in medical institutions and the unequal degree of public health expenditure. At the same time, the income from special transfer payments will increase the non-equalization of these two indicators among regions. The effect of general transfer payment income and special transfer payment income on the difference of the number of health technicians between regions is not significant. Finally, this paper puts forward the relevant policy recommendations. The research topic of this paper is rare in the previous literature and has been increasing gradually in recent years. However, for the empirical research, due to the lack of general data, this paper is one of the few documents that can obtain concrete results. It also proves that the unreasonable distribution structure and the way of providing fiscal transfer payment in supporting basic public health services are the important reasons for the inequality. Therefore, this paper has certain academic value, at the same time, The study of this paper also has great practical significance to improve people's livelihood.
【学位授予单位】：北京工商大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45
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