论财政政策对高校毕业生就业的影响

发布时间：2018-01-19 13:23

本文关键词： 财政政策高校毕业生就业财政支出税收　出处：《西北大学》2012年硕士论文　论文类型：学位论文

【摘要】：就业不仅关系个人的发展,而且会涉及一系列经济社会问题。高效毕业生就业作为我国就业问题的主要内容,国家予以高度重视,出台了一系列就业政策促进高校毕业生就业的顺利实现。而就业政策的实施需要财政政策予以积极配合,国内外学者探讨了财政政策对就业的影响,不过并没有将其对高校毕业生就业的影响进行深入探讨。本文在前人研究的基础上,深入探讨和分析财政政策对高校毕业生就业的影响。首先,运用就业理论和相关财政政策理论,从理论上分析了促进高校毕业生就业的财政政策,包括财政支出、税收对高校毕业生就业的促进作用。其次,分析了目前我国高校毕业生的就业现状,一是随着我国高校毕业生总量的不断增长,高校毕业生初次就业率呈现曲折下降状态；二是我国高校毕业生在择业过程中存在严重地域倾向,集中就业于东部地区,西部地区对就业的吸引力明显不足,使一大批毕业生宁愿暂时失业,也不愿就业于西部边远地区,造成高校毕业生整体就业率不高。接着分析了引起这一现状的原因,主要是由于经济发展不平衡、产业结构不协调以及高校毕业生自主创业比例偏低造成的。再次,运用Eviews软件就财政政策对高校毕业生就业的影响进行简单的回归分析,发现实践中财政支出和税收对高校毕业生就业率的影响并不大,说明现实中既没有处理好财政支出与经济增长、就业的关系,也没有充分发挥税收对就业的促进作用。针对这一结论提出两方面建议,一是应通过建立高校毕业生创业平台,增强毕业生创业意愿,提高其就业率。即通过增加财政支出,设立针对高校毕业生的创业指导机构；征收遗产税与赠与税,并将它的部分收入作为高校毕业生创业的专项基金；通过政府购买提升高校毕业生创业成果的认可度。二是应加大对西部地区的财政投入,提高其吸纳高校毕业生就业的能力。
[Abstract]:Employment is not only related to the development of individuals, but also involves a series of economic and social problems. Employment of highly effective graduates is the main content of employment in China, which the state attaches great importance to. A series of employment policies have been issued to promote the smooth realization of the employment of college graduates, and the implementation of employment policy needs to be actively coordinated by fiscal policies. Scholars at home and abroad have discussed the impact of fiscal policies on employment. However, it does not have an in-depth study of its impact on the employment of college graduates. On the basis of previous studies, this paper deeply discusses and analyzes the impact of fiscal policy on the employment of college graduates. Firstly, the employment theory and related financial policy theory are used. This paper theoretically analyzes the financial policies to promote the employment of college graduates, including the role of fiscal expenditure and taxation in promoting the employment of college graduates. Secondly, it analyzes the present employment situation of college graduates in China. Firstly, with the increasing of the total number of college graduates, the initial employment rate of college graduates is in a state of twists and turns. Second, there is a serious regional tendency of college graduates in the process of career selection, concentrated employment in the eastern region, the western region of the obvious lack of attraction to employment, making a large number of graduates would rather temporarily unemployed. Also do not want to be employed in the remote areas of the west, resulting in the overall employment rate of college graduates is not high. Then analyzed the causes of this situation, mainly due to the imbalance in economic development. The disharmony of industrial structure and the low proportion of college graduates starting their own business. Thirdly, using Eviews software to analyze the effect of fiscal policy on the employment of college graduates, we find that the effect of fiscal expenditure and tax on the employment rate of college graduates is not great in practice. It shows that the relationship between fiscal expenditure and economic growth and employment has not been properly dealt with in reality, nor has the role of taxation in promoting employment been brought into full play. In view of this conclusion, two suggestions are put forward. First, we should establish a platform for university graduates to start a business, enhance their willingness to start a business, increase their employment rate, that is, by increasing the financial expenditure, set up a business guidance organization for college graduates; Levy inheritance tax and gift tax, and take part of its income as a special fund for college graduates to start a business; Second, we should increase the financial input to the western region and improve its ability to absorb the employment of college graduates.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.0;G647.38;F249.21

【引证文献】