深圳“市区财政体制”优化设计研究

发布时间：2019-03-19 07:51

【摘要】：至今已全面施行了二十多年的分税制改革通过经济性分权,使得中央与地方政府之间的财政分配关系得以初步理顺,关于地方政府之间的财政关系的探讨则多着墨于“省管县”的财政体制改革试验上,并且在理论和实践中都取得了较多的成果,而市区财政体制在学术界却鲜有讨论。根据十八届三中全会提出的将财政定位为“国家治理的基础和重要支柱”,强调省以下的财政体制参照中央和地方政府之间同步发生变动的顶层设计,以及越来越多的城市撤县设区的现实情况,关于市区财政体制的研究显得日益重要且必要。市区财政体制的改革贯穿深圳市经济社会发展的始终,尤其在“特区一体化”的背景下,要求市区财政更好的为大特区公共服务均等化提供财力保障。本文利用核函数梳理了深圳市自建市开始至今的财政体制改革历程,其中以第一轮财政体制改革为分界点将深圳市市区财政体制改革划分为两个阶段,第一阶段为建市之初到1997年国家实行的分税制改革的大框架基本建立,这段时期的主要特点是市区财政收支增长迅速,第二阶段为1997年启动第一轮财政体制改革至今进入第五轮财政体制的改革,并逐轮分析深圳市四轮财政体制改革的特点,得出在这一阶段财政收入较财政支出的增长更具有稳定性的特点。基于对深圳市四轮财政体制改革的思考,本文提出要建立事权、财权与财力相适应并进而实现公共服务均等化的市区财政体制的优化目标,然后分析深圳市市区财政体制目前与目标财政体制存在的差距,这种差距在于市区间事权与财权的不匹配,财权上移而事权下移的现状,利用泰尔指数和上海市做比较分析,得出深圳市原特区内外的财力均等化程度远低于上海市,而从深圳市一般预算总收入的泰尔指数分解可以发现,在2012年以前,特区内与特区外的组间差异一直是总体泰尔指数的主要贡献者,在2012年区域内差异成为深圳市各区财力不平等的主要贡献者,这意味着取消特区内特区外的划分,特区内外一体化政策对于全市范围内的财力均等化有着显著的效果。最后在明晰目前财政体制和目标财政体制存在差距的前提下,提出深圳市市区财政体制的优化路径。
[Abstract]:Up to now, the reform of the tax sharing system, which has been fully implemented for more than two decades, has initially rationalized the fiscal distribution relationship between the central and local governments through economic decentralization. The discussion on the financial relationship between the local governments is mostly based on the experiment of the reform of the financial system of the "provincial administration county", and has made more achievements in both theory and practice, while the urban financial system has rarely been discussed in the academic circles. According to the proposal of the third Plenary session of the 18th CPC Central Committee to position finance as "the foundation and important pillar of national governance", emphasizing that the financial system below the provincial level refers to the top-level design of simultaneous changes between the central and local governments, As well as the reality of more and more cities to withdraw counties and set up districts, it is more and more important and necessary to study the financial system of urban areas. The reform of the urban financial system runs through the economic and social development of Shenzhen, especially under the background of the integration of the Special Administrative region (SEZ), which requires the urban finance to provide better financial guarantee for the equalization of public services in the Great Special Administrative region (SARZ). This paper uses the kernel function to sort out the process of financial system reform since the establishment of Shenzhen City, in which the first round of financial system reform as the demarcation point will be divided into two stages of the reform of the urban financial system in Shenzhen. The first stage was the basic establishment of the broad framework of tax-sharing reform carried out by the state from the beginning of the establishment of the city to 1997. The main feature of this period was the rapid growth of the urban fiscal revenue and expenditure. The second stage is to launch the first round of financial system reform in 1997 and enter the fifth round of financial system reform so far, and analyze the characteristics of the fourth round of fiscal system reform in Shenzhen City round by round. It is concluded that the growth of fiscal revenue is more stable than the growth of fiscal expenditure in this period. Based on the reflection on the fourth round reform of the financial system in Shenzhen, this paper puts forward the optimization goal of the urban financial system, which is to establish the right of affairs, to adapt the financial power to the financial resources and to realize the equalization of public services. Then the paper analyzes the gap between the financial system of Shenzhen city and the target financial system. This gap lies in the mismatch between the power of affairs and the right of property, the current situation of the transfer of financial power up and down, and the comparative analysis between the Taier index and Shanghai. It is concluded that the degree of financial equalization within and outside the former Special Administrative region of Shenzhen is much lower than that of Shanghai City, and from the breakdown of the Terre Index of Shenzhen's general budget gross income, it can be found that before 2012, The inter-group differences between the two regions have always been the main contributors to the overall Terre Index, and in 2012, the regional differences became the main contributors to the financial inequality in the various districts of Shenzhen City, which means that the division outside the Special Administrative region within the Special Administrative region (SAR) will be abolished. The integration policy within and outside the Special Administrative region has a significant effect on the equalization of financial resources throughout the city. Finally, on the premise of clarifying the gap between the current financial system and the target financial system, this paper puts forward the optimization path of the urban fiscal system in Shenzhen.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.2

【相似文献】