论省级以下预算管理体制的改革与完善

发布时间：2018-11-21 06:43

【摘要】：自1994年1月1日起，国务院决定，在全国范围内全面实行分税制预算管理体制改革。20年来，分税制体制改革已经取得了显著成效，但也存在政府间事权和支出责任划分不够清晰、转移支付制度尚需完善、省以下预算管理体制改革还未完全到位等突出问题。特别是省以下预算管理体制迫切需要通过深化改革加以解决。本文从研究我国分税制预算管理体制改革的理论依据出发，分析分税制预算管理体制改革的现状及存在问题，通过借鉴国外典型国家如美国、德国等的改革成功经验与教训，从而提出进一步完善我国省级以下预算管理体制的基本思路。本文共分为5章，其中第1章为绪论，其余4章为正文部分。第一章介绍本文的选题依据及理论现实意义。综述国内外关于分税制预算管理体制的研究现状，，提出本文的研究思路、方法以及内容、创新点。第二章为分税制预算管理体制改革理论依据。通过介绍财政联邦主义理论、传统的财政分权理论—TOM模型和布伦南、布坎南对传统财政分权理论的批评与发展，从而为省级以下预算管理体制改革的研究构建完整的理论框架。第三章是关于我国省级以下分税制预算管理体制的现状及存在问题分析。首先对我国省级以下分税制预算管理体制的现状进行分析，其次通过大量数据的分析指出当前我国省级以下预算管理体制改革的主要问题。第四章是分税制预算管理体制的国际借鉴与启示。本文在最后一章中针对我国目前省级以下预算管理体制中的存在问题，提出进一步完善的思路和建议。
[Abstract]:Since January 1, 1994, the State Council has decided to comprehensively implement the reform of the budget management system of the tax sharing system nationwide. In the past 20 years, the reform of the tax sharing system has achieved remarkable results. However, there are still some outstanding problems, such as the division of inter-governmental authority and expenditure responsibility is not clear enough, the transfer payment system still needs to be perfected, and the reform of budget management system under provincial level has not been fully implemented. In particular, the provincial-level budget management system urgently needs to be resolved through deepening reform. Based on the study of the theoretical basis of the reform of the budget management system in China, this paper analyzes the present situation and existing problems of the reform of the budget management system of the tax sharing system, and draws lessons from the successful experiences and lessons of the foreign countries such as the United States and Germany. Thus, the basic ideas of improving the budget management system below provincial level in China are put forward. This paper is divided into five chapters, the first chapter is the introduction, the other four chapters are the main part. The first chapter introduces the basis and theoretical significance of this paper. This paper summarizes the current research situation of the budget management system of the tax sharing system at home and abroad, and puts forward the research ideas, methods, contents and innovations of this paper. The second chapter is the theoretical basis for the reform of tax sharing budget management system. By introducing the theory of fiscal federalism, the traditional fiscal decentralization theory-the TOM model and the criticism and development of Brennan and Buchanan to the traditional fiscal decentralization theory, So as to build a complete theoretical framework for the research of budget management system reform below provincial level. The third chapter is about the current situation and existing problems of the budget management system below provincial level. Firstly, the paper analyzes the current situation of the budget management system under the provincial level, and then points out the main problems in the reform of the budget management system below the provincial level through the analysis of a large number of data. The fourth chapter is the international reference and enlightenment of the tax-sharing budget management system. In the last chapter, aiming at the existing problems in the current budget management system below provincial level, this paper puts forward some ideas and suggestions for further improvement.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3

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