石鼓区财政转移支付制度运行研究

发布时间：2018-12-20 11:28

【摘要】：财政转移支付,是一国内各级政府按照财力与事权相统一的原则,合理划分财政收入级次和规模的一种分配形式,是与一定事权相对应的财权、财力在各个政府间的划转与移交。按照分税制的有关理论,运行有效的财政转移支付,对实现各级政府事权、财权基本统一,公共服务水平的均等化以及各地区经济的均衡协调发展有着至关重要的作用。本文主要介绍了论文研究背景和研究意义,用文献综述的方式对财政转移支付制度的国内外研究情况进行了梳理,阐释了财政转移支付制度的基本理论,以衡阳市石鼓区财政转移支付制度运行为研究对象,肯定了财政转移支付制度在弥补财政纵向失衡和解决公共服务外部效应问题上所起的积极作用。本文指出了石鼓区财政转移支付制度运行存在的问题和不足,包括专项转移支付分担机制欠合理、城区转移支付项目错综复杂、一般转移支付分配因素不完整等。针对存在的问题和不足,笔者从自身工作实际出发,进行了原因分析,借鉴国外发达市场经济国家财政转移支付实践经验,从基层政府的角度提出了相关改进和完善的建议。主要包括:在厘清政府与市场边界的基础上,清晰划分政府间事权和支出责任;缓解城区政府财政压力;完善财政转移支付制度;加快财政转移支付制度法制化建设等。本文可能的创新之处在于:以基层政府财政转移支付终极接收者的身份,分析我们国家财政转移支付制度运行的意义,期待为优化城区财政转移支付制度运行提供有价值的参考。
[Abstract]:Fiscal transfer payment is a kind of distribution form that can reasonably divide the level and scale of fiscal revenue according to the principle of the unity of financial resources and administrative power, and it is the financial right corresponding to certain administrative power. The transfer and transfer of financial resources between governments. According to the relevant theory of tax sharing, it is very important to operate the effective fiscal transfer payment to realize the power of government at all levels, the basic unification of financial power, the equalization of public service level and the balanced and coordinated development of regional economy. This paper mainly introduces the research background and significance of the thesis, combs the domestic and foreign research situation of the financial transfer payment system by the way of literature review, and explains the basic theory of the financial transfer payment system. Taking the operation of fiscal transfer payment system in Shigu District of Hengyang City as the research object, this paper affirms the positive role of fiscal transfer payment system in making up for the vertical imbalance of finance and solving the external effect of public service. This paper points out the problems and shortcomings in the operation of the fiscal transfer payment system in Shigu District, including the unreasonable special transfer payment sharing mechanism, the complex transfer payment projects in the urban areas, and the incomplete distribution factors of the general transfer payment. In view of the existing problems and shortcomings, the author analyzes the reasons from the reality of his own work, draws lessons from the practical experience of foreign developed market economy countries' financial transfer payment, and puts forward some suggestions for improvement and perfection from the angle of grass-roots government. It mainly includes: on the basis of clarifying the boundary between the government and the market, clearly dividing the intergovernmental authority and expenditure responsibility; alleviating the financial pressure of the urban government; perfecting the financial transfer payment system; speeding up the legal construction of the fiscal transfer payment system, and so on. The possible innovation of this paper lies in: as the ultimate recipient of the financial transfer payment at the grass-roots level, the significance of the operation of our national financial transfer payment system is analyzed. Looking forward to optimizing the operation of urban financial transfer payment system to provide a valuable reference.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.45

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