吉林省县（市）级政府财权和事权划分问题研究
发布时间：2018-08-30 08:07
【摘要】：县(市)级政府是政府组织体系的基础和县域经济发展的重要推动力量,其财政运行状况关系到整个财政体系的稳固,也关系到经济和社会发展的稳定。近年来,吉林省坚持重视和发展县域经济,取得了一定的进展。但从总体效果分析,其发展仍然较为缓慢,县域经济社会发展竞争力提升有限,究其根本原因,从财政学的角度分析,吉林省县(市)级政府财权与事权划分存在的不明晰、不匹配是主要原因之一,由此造成县(市)级政府履职尽责责任不清、财力不足、运转效率低下等问题,社会关注度较高,同时也极大地影响到吉林省县域经济社会发展。本文作者长期从事吉林省财政管理方面工作,结合吉林省实际,综合运用历史资料分析、数据对比分析、实证分析等方法以及在学习过程中掌握的公共管理理论,通过梳理国内外县(市)级政府财权与事权划分方面相关文献资料,系统分析吉林省当前县(市)级政府财权与事权划分存在的问题,研究提出合理划分吉林省县(市)级政府财权和事权的可行性方案。本文分为六大部分,第一部分为绪论,介绍选题缘起、研究意义以及国内外研究现状和创新之处。第二部分和第三部分从吉林省县(市)级政府财权与事权划分的历史沿革入手,对现行吉林县(市)级政府财权与事权划分现状进行客观分析。第四部分介绍其他省份县(市)级政府财权与事权划分方式,进行评价并提炼可借鉴之处。第五部分提出解决问题的思路和具体建议,从坚持基本公共服务的普惠性、保基本、均等化方向,按照外部性、信息复杂性和激励相容“三原则”入手,参照中央与地方财权事权划分,合理界定吉林省县(市)级政府的活动范围,创造性地采取省级限制列举、剩余归属县(市)或共担的方式明确县(市)级政府的事权,实行清单管理,并以地方性法规形式予以明确,最大限度地发挥省级统筹协调和县(市)属地管理的各自优势,调动和保护县(市)级政府干事创业的积极性和主动性。同时,提出以事权划分带动财权重新配置,适当调整部分税种的归属和分享比例,逐步确立县(市)级政府对应的主体税种,实现县(市)级政府一级政府、一级事权、一级财权,责权利统一、人财物相随。本文立足于实际工作,提出的解决方案操作性较强,对全国下一步财税体制改革和县域经济社会发展提供了很好的借鉴。
[Abstract]:The county (city) level government is the foundation of the government organization system and the important driving force of the county economic development. Its financial operation is related to the stability of the whole financial system and the stability of the economic and social development. In recent years, Jilin Province attaches importance to and develops the county economy, has made certain progress. But from the overall effect analysis, its development is still relatively slow, the county economic and social development competitive power enhancement is limited, investigates its fundamental reason, from the finance angle analysis, Jilin Province county (city) level government financial power and the matter authority division exists is not clear, Mismatch is one of the main reasons, resulting in the county (city) level government duty due responsibility is not clear, insufficient financial resources, low operational efficiency and other problems, social concern is high, but also greatly affected the county economic and social development in Jilin Province. The author of this paper has been engaged in the financial management of Jilin Province for a long time, combined with the actual situation in Jilin Province, comprehensively using historical data analysis, data contrast analysis, empirical analysis and other methods, as well as the public management theory mastered in the course of learning. By combing the relevant documents on the division of financial power and administrative power of county (city) government at home and abroad, this paper systematically analyzes the problems existing in the division of financial power and administrative power of county (city) government in Jilin Province. This paper puts forward a feasible scheme to reasonably divide the financial and administrative rights of the county (city) government in Jilin Province. This paper is divided into six parts, the first part is the introduction, introduces the origin of the topic, the significance of the research and domestic and foreign research status and innovation. The second part and the third part, starting with the historical evolution of the division of the financial power and the administrative power of the county (city) government in Jilin province, make an objective analysis of the present situation of the division of the financial power and the administrative power of the county (city) government in Jilin province. The fourth part introduces other provinces county (city) level government financial power and power division way, carries on the appraisal and refines may draw lessons from. The fifth part puts forward the ideas and concrete suggestions to solve the problem, starting with the "three principles" of "externality, information complexity and incentive compatibility", from adhering to the direction of inclusive, basic and equalization of basic public services. Referring to the division of the central and local financial power, the scope of activities of the county (city) government in Jilin Province is reasonably defined, and the administrative power of the county (city) government is clearly defined by adopting the provincial limited enumeration, the remaining being assigned to the county (city) or shared responsibility. Implementing inventory management and defining it in the form of local laws and regulations, giving full play to the respective advantages of provincial overall coordination and county (city) territorial management, and arousing and protecting the enthusiasm and initiative of county (city) government officers to start a business. At the same time, it is proposed that the division of administrative power should lead to the redistribution of financial power, the appropriate adjustment of the ownership and sharing ratio of some tax categories, the gradual establishment of the corresponding main tax categories of county (city) government, and the realization of the county (city) level government and the first level administrative power. The first level of financial power, responsibility of the unity of rights, people and property with each other. Based on the actual work, this paper puts forward a solution that is more operable, and provides a good reference for the next national financial and taxation system reform and the county economic and social development.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D630;F812.2
本文编号：2212486
[Abstract]:The county (city) level government is the foundation of the government organization system and the important driving force of the county economic development. Its financial operation is related to the stability of the whole financial system and the stability of the economic and social development. In recent years, Jilin Province attaches importance to and develops the county economy, has made certain progress. But from the overall effect analysis, its development is still relatively slow, the county economic and social development competitive power enhancement is limited, investigates its fundamental reason, from the finance angle analysis, Jilin Province county (city) level government financial power and the matter authority division exists is not clear, Mismatch is one of the main reasons, resulting in the county (city) level government duty due responsibility is not clear, insufficient financial resources, low operational efficiency and other problems, social concern is high, but also greatly affected the county economic and social development in Jilin Province. The author of this paper has been engaged in the financial management of Jilin Province for a long time, combined with the actual situation in Jilin Province, comprehensively using historical data analysis, data contrast analysis, empirical analysis and other methods, as well as the public management theory mastered in the course of learning. By combing the relevant documents on the division of financial power and administrative power of county (city) government at home and abroad, this paper systematically analyzes the problems existing in the division of financial power and administrative power of county (city) government in Jilin Province. This paper puts forward a feasible scheme to reasonably divide the financial and administrative rights of the county (city) government in Jilin Province. This paper is divided into six parts, the first part is the introduction, introduces the origin of the topic, the significance of the research and domestic and foreign research status and innovation. The second part and the third part, starting with the historical evolution of the division of the financial power and the administrative power of the county (city) government in Jilin province, make an objective analysis of the present situation of the division of the financial power and the administrative power of the county (city) government in Jilin province. The fourth part introduces other provinces county (city) level government financial power and power division way, carries on the appraisal and refines may draw lessons from. The fifth part puts forward the ideas and concrete suggestions to solve the problem, starting with the "three principles" of "externality, information complexity and incentive compatibility", from adhering to the direction of inclusive, basic and equalization of basic public services. Referring to the division of the central and local financial power, the scope of activities of the county (city) government in Jilin Province is reasonably defined, and the administrative power of the county (city) government is clearly defined by adopting the provincial limited enumeration, the remaining being assigned to the county (city) or shared responsibility. Implementing inventory management and defining it in the form of local laws and regulations, giving full play to the respective advantages of provincial overall coordination and county (city) territorial management, and arousing and protecting the enthusiasm and initiative of county (city) government officers to start a business. At the same time, it is proposed that the division of administrative power should lead to the redistribution of financial power, the appropriate adjustment of the ownership and sharing ratio of some tax categories, the gradual establishment of the corresponding main tax categories of county (city) government, and the realization of the county (city) level government and the first level administrative power. The first level of financial power, responsibility of the unity of rights, people and property with each other. Based on the actual work, this paper puts forward a solution that is more operable, and provides a good reference for the next national financial and taxation system reform and the county economic and social development.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D630;F812.2
【参考文献】
相关硕士学位论文 前1条
1 田志刚;地方政府间财政支出划分问题研究[D];东北财经大学;2005年
，本文编号：2212486
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