加快推进我国新型工业化进程的财税政策研究

发布时间：2018-03-05 20:30

本文选题：新型工业化　切入点：财税政策　出处：《西南财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：自上世纪90年代以来,全球范围内逐渐兴起和发展知识经济与信息技术,发达国家由此陆续进入了信息化进程,信息化浪潮开始兴起,原先产业结构渐渐向新型服务产业转化。在全球范围内兴起的信息化浪潮,决定了以信息技术为代表的高新技术对于一国经济抢占世界范围的经济制高点来说是决定性因素。跟上时代的步伐,就必须转变经济发展思路。我国十六大会议报告提出“坚持以信息化带动工业化,以工业化促进信息化,走出一条科技含量高,经济效益好,资源消耗低,环境污染少,人力资源优势得到充分发挥的新型工业化路子”。从我国新型工业化道路提出后,国内学术界从不同的角度和侧重点对新型工业化进行了研究,包括了新型工业化的内涵和特征,怎样走新型工业化道路,国家财政扶持新型工业化的发展以及财税政策对新型工业化的促进作用等。这些研究的基本特点是比较注重宏观方面的探讨,对可操作性政策的探讨不多。而专门从财税政策加快推进新型工业化进程的角度研究的微乎其微。加快推进新型工业化进程的因素有很多,包括技术创新与进步、规模经济、相关政策调整与改革等,而财税政策作为政府维持整个社会和经济发展的重要手段,不仅对经济运行和经济波动有调节和熨平的作用,还能完善经济空间结构和协调区域经济的发展。一方面,财税政策为国家的运行提供资金保证,同时为工业化的发展提供启动资金,如果运用得当,那么就会使工业化快速发展；另一方面,工业化的发展能够为社会带来更多的经济效益,同时又对财政作出很大的贡献；因此使得整个社会的经济协调而又持续稳定的发展。新型工业化的发展是一个系统的、艰巨的历史工程,涉及到整个社会的方方面面。在公共财政体制下,我国该如何结合自身的实际,从政府的宏观调控角度,充分发挥财政税收政策的宏观调控和引导的作用,来加快推进新型工业化的进程,是目前亟待解决的问题。本文通过分析我国现行的财税政策对新型工业化发展的促进作用,发现现行的财税政策在推进新型工业化发展的过程中存在的一些政策体制和内容方面的缺陷,找出症结所在,提出如何优化改善现行的财税制度,使其对新型工业化的推动作用充分发挥。本文首先从已有的国内外关于促进新型工业化发展的财税政策的研究出发,从财税政策促进新型工业化发展的理论基础、具体内容等方面说明财税政策对于新型工业化的发展具有不可取代的促进作用；其次结合我国新型工业化的现实发展情况,分析现行的财税政策对于我国新型工业化的作用效果,发现并提出现行财税政策存在的问题；然后了解美国政府运用怎样的财税政策来推动工业化的发展和如何有效地充分利用财税政策对工业化发展的推动作用,并对其成功经验进行借鉴；最后结合我国发展新型工业化的实际需要和美国成功经验,全面地、系统地阐述加快推进我国新型工业化进程的财税政策设想。文章总共由五部分组成,第一部分是绪论,着力介绍了本文的研究背景、研究目的以及意义；国内外对于本论文研究的主题相关的研究现状；论文的研究思路、研究方法和研究框架,以及对于本论文存在的可能创新点和不足作了说明。第二部分分析了财税政策推动新型工业化发展的理论基础；理论上分析财税政策对于新型工业化的推动作用；剖析财税政策加快推进新型工业化进程的具体内容。第三部分是对我国现行财税政策对于新型工业化的现实促进效果进行分析,通过对我国工业化发展的现状、所在的工业化阶段以及现行的财税政策的效果分析,阐述现行财税政策加快推进新型工业化进程的作用,同时找出其在工业化进程中存在的问题和偏差。在分析我国新型工业化目前面临的主要任务上,指明财税政策在加快推进新型工业化进程中的作用方向。第四部分是介绍美国政府运用怎样的财税政策来实现工业化发展,并对其成功经验进行总结归纳以及借鉴。第五部分是在前几章分析的基础上,提出加快推进我国新型工业化进程的财税政策改革和完善的建议,首先是从财税体制上的改革和完善,以适应新型工业化的要求；其次是在加快推进新型工业化进程中对于一些要特别注重的方面进行了详细又具体的财税政策建议。本论文在前人研究成果的基础上,对于如何有效发挥财税政策对工业化的实现的促进作用作了更深层次的研究和探讨,同时力求在表达形式和内容上均有突破,具体表现有三个方面：一、采用多种分析方法相结合。本文主要采取了理论分析与实证分析相结合和比较分析与规范分析相结合的方法,旨在提高文章研究内容的说服力和科学型。二、研究范围涵盖了包括发展经济学、制度经济学、产业经济学、公共经济学以及财政学和税收学等多方面的相关学科领域,深刻地反映了财税政策对于新型工业化的发展具有强有力的促进作用。本论文从财税政策对新型工业化的促进作用原理出发,着重分析了财政预算支出政策和税收政策对新型工业化包括产业结构优化升级、技术进步以及生态环境保护等要求的实现作用和存在的问题与偏差,为研究如何改革完善财税政策,进一步加快新型工业化进程奠定理论基础和实证基础。三、结合我国自身发展的实际,借鉴美国政府的成功经验,提出符合我国加快推进新型工业化进程的财税政策改革和完善的建议。从而使得政策建议更具有可操作性,避免纸上谈兵。由于自身理论水平有限、能力不足,加之时间和精力有限,对于本文的写作还是存在一些不足之处：在许多内容表达方面可能语言组织能力欠缺,达不到学科专业术语水平；另外对于论文研究的主题分析的深度可能不够,以及在数据方面的准确性可能存在偏差,达不到期望的分析结果。
[Abstract]:Since the last century since 90s, the global scope gradually on the rise and development of knowledge economy and information technology, the developed countries have entered the process of informatization, informatization began to rise, gradually transformed the original industrial structure to the new wave of information service industry. The rise in the global scope, determine the high-tech represented by information technology is decisive the factors for a country's economy to seize the commanding heights of the economy in the world. To keep pace with the times, we must change the economic development strategy. The sixteen meeting of China report "adhere to the information to promote industrialization, promote the informationization with industrialization, out of a high technological content, good economic returns, low resource consumption, less environmental pollution. Human resources advantages into full play of the new industrialization path.
From the new road to industrialization, the domestic academic circles from different angles and emphases of the new industrialization, including the connotation and characteristics of new-type industrialization, how to take a new road to industrialization, the development of the national financial support of the new type of industrialization and new industrialization fiscal policies to promote the role of the basic characteristics of these studies is. Pay more attention on the macroscopic aspect, to explore the effectiveness of the policy is not much. But special research from fiscal policy to accelerate the industrialization process of the angle. Very little there are many factors accelerate the new industrialization process, including technological innovation and progress, scale economy, policy adjustment and reform, and fiscal policy as an important means for the government to maintain the social and economic development, not only has the effect of regulating and smoothing on the economic operation and economic fluctuation, but also To improve the development of economic space structure and the coordination of regional economy. On the one hand, fiscal policy to provide capital for the operation of the country, while providing start-up funding for the development of industrialization, if used properly, it will enable the rapid development of industrialization; on the other hand, the development of industrialization can bring more economic benefits to the society, but also to finance make a great contribution to the development of the whole society; so the economic coordination and sustainable and stable.
The development of new industrialization is a systematic and arduous project, involving all aspects of the whole society. In the public finance system in our country, how to combine their own actual, from the government's macro-control perspective, give full play to the macro-control of fiscal policies and guidance, to accelerate the new industrialization the process is a problem to be solved. In this paper, by analyzing the role of China's current fiscal policy on the development of new industrialization, found that the defects of the existing fiscal policy exists in the process of promoting the development of new industrialization in the policy system and the content, find out the crux of the problem, put forward how to improve the existing tax system. The role of the new industrialization and give full play.
This paper from the existing domestic and foreign on promoting the development of new industrialization of fiscal policy, from the basic theory of fiscal policy to promote the development of new industrialization, the specific content of the fiscal policy has an irreplaceable role in promoting the development of new industrialization; secondly combined with the reality of development of China's new industrialization, analysis of fiscal policy the effect on China's new industrialization, and puts forward existing problems of fiscal policy; and then understand the U.S. government use of fiscal policy to promote the development of the industry how to promote and how to effectively make full use of fiscal policy on industrial development, and the successful experience for reference; finally, the development of our country the new industrialization of the actual needs and the success experience of the US, comprehensively, systematically to accelerate China's new The fiscal and tax policy of the process of industrialization.
This paper consists of five parts, the first part is the introduction, mainly introduces the research background, research purpose and significance; research status related to the theme of this paper at home and abroad; the research ideas, research methods and research framework, and the possible innovations and shortcomings of this paper are explained. The second part analyzes the basic theory of fiscal policy to promote the development of new industrialization; theoretical analysis of fiscal policy to promote the new industrialization; analysis of fiscal policy to accelerate the industrialization process of the specific content. The third part is the analysis of China's current fiscal policy to promote new industrialization reality effect, through analyzing the present situation of China's industrialization the development stage of industrialization and the analysis of current fiscal policy, expounds the current fiscal policy accelerate The new industrialization process, and find out the problems and deviations in the process of industrialization. The main task in the analysis of China's new industrialization on the current fiscal policy specified in accelerating the process of new industrialization in the direction of the role. The fourth part is to introduce the United States government how to use fiscal policy to achieve industrialization and development. To summarize the successful experience and reference. The fifth part is based on the analysis of the former chapters, puts forward the reform of fiscal policy to accelerate the industrialization process in our country and improve the proposal, the first is from the reform of the taxation system and the perfect, to adapt to the requirements of the new industrialization; the second is the fiscal policy detailed and specific recommendations in accelerating the new industrialization process for some special attention to aspects.
Based on previous research results, this paper has made a deeper research and Discussion on how to effectively play the role of fiscal policy in the realization of industrialization. At the same time, it strives to break through in the form and content of expression. There are three specific aspects.
First, the combination of various analytical methods. This paper mainly adopts a combination of theoretical analysis and empirical analysis, comparative analysis and normative analysis, aiming at improving the persuasive and scientific content of the article.
Two, the study covers including development economics, institutional economics, industrial economics, public economics and finance and taxation and other aspects of the relevant disciplines, profoundly reflects the fiscal policy has a strong role in promoting the development of new industrialization. This paper from the fiscal policy to promote the new industrialization action principle, emphatically the analysis of fiscal expenditure policy and tax policy including the upgrading of the industrial structure of the new type of industrialization, realize the function and the existence question and the deviation of technological progress and environmental protection requirements, to study how to reform and improve fiscal policy, lay the theoretical foundation and practical foundation to further accelerate the process of new industrialization.
Three, combined with the reality of China's own development and learning from the successful experience of the US government, we put forward proposals that are in line with our country's fiscal and tax policy reform and improvement to accelerate the process of new industrialization.
Due to its limited theoretical level, lack of capacity, coupled with the limited time and energy, there are still some deficiencies for the writing of this article: may lack of expression of language ability in many content, not up to the level of other disciplines in terms of analysis; for the theme of the thesis depth may not be enough, and the accuracy in the data may exist the deviation is not up to the expected results.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F424

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