湖北省县级政府财力保障问题研究

发布时间：2018-05-12 13:34

本文选题：湖北省 + 县级政府　；参考：《中南财经政法大学》2017年硕士论文

【摘要】：在我国行政区划中,县级是核心和基础部分。早在春秋时期,县制就已经出现,并在秦朝以后普遍推行,县级政府对于维护地方社会经济稳定有重大意义。新中国成立以来,我国分别实行过“统收统支”、“财政包干”、“分税制”等财政体制。分税制改革以后,中央与地方在财权和事权上重新划分,地方政府财权和事权未能形成良好匹配,县级政府也不例外。财力相对短缺导致县级政府无法高效地履行管理职能,并将对县域社会经济发展产生重大影响。因此,研究县级政府财力保障问题,实现县级政府财力的有效保障,有助于完善我国公共财政体系,也是建设和谐社会的基本要求。当前县级政府财力保障机制的主要内容是,以县级政府财权和事权的划分为基础,补充实施转移支付、“省直管县”、县级基本财力保障机制奖补资金等制度,全面保障县级政府财力。从长远来看,应该重点加强县级政府自有财力的建设,提升县级政府的自有财力保障水平,实现县级政府财力的长效保障。本文从县级政府财力保障基本概念入手,界定县级政府财力、保障范围和保障水平,并据此分析湖北省县级政府现有财力保障状况。本文选取2007-2014年度湖北省61个县的数据,分别从一般公共预算收入、一般公共预算支出和转移支付等方面入手,进行统计性分析,发现湖北省县级政府财力保障存在以下问题:自有财力保障水平不足;收入质量不高;事权责任较重;转移支付的制度不够完善。为了确定其自有财力保障水平重要影响因素,本文继续进行实证分析,发现产业结构、税收分权、支出分权是影响其自有财力保障水平的重要因素。其中税收分权和支出分权在当前已经呈现出重要影响,产业结构预期在未来会产生重要影响。在上述湖北省县级政府财力保障存在的问题及其产生原因的分析基础上,本文将借鉴美国、德国、澳大利亚和日本等发达国家地方政府财力保障经验,提出关于提高湖北省县级政府财力保障水平的政策建议。首先,着力发展县域经济。一方面提高县域经济总体发展水平,另一方面,着力优化县域产业结构。此外,注意平衡区域间经济发展水平差距;其次,构建以房地产税为主体的地方税体系,包括优化税种设置、扩大征税范围、完善计税依据、明确适用税率;再次,完善省以下转移支付制度,包括完善一般性转移支付制度、规范专项转移支付管理以及建立横向转移支付制度等诸多举措。最后,加强县级政府财力保障相关制度建设,包括合理分配县级政府事权责任、优化地方政府债务管理、完善县级基本财力保障机制奖补资金管理办法等。
[Abstract]:In our country administrative division, the county level is the core and foundation part. As early as the Spring and Autumn period, the county system had already appeared, and was widely carried out after the Qin Dynasty. The county government had great significance to maintain the local social and economic stability. Since the founding of the people's Republic of China, China has implemented fiscal systems such as "unified income and expenditure", "fiscal responsibility", "tax sharing" and so on. After the reform of the tax distribution system, the central and local governments have reclassified their financial and administrative powers, and the local governments' financial rights and administrative powers have not been well matched, and the county-level governments are no exception. The relative shortage of financial resources leads to the inability of county governments to perform their management functions efficiently and will have a significant impact on the social and economic development of counties. Therefore, studying the financial security of county-level government and realizing the effective guarantee of county-level government's financial resources are helpful to perfect our country's public finance system, and are also the basic requirements of building a harmonious society. The main contents of the current financial security mechanism for county governments are to supplement the implementation of the transfer payment system based on the division of the county government's financial and administrative powers, "direct provincial administration of counties," and the county-level basic financial guarantee mechanism, such as the award and replenishment of funds, etc. Fully safeguard county government financial resources. In the long run, it is necessary to strengthen the construction of the county government's own financial resources, improve the level of the county government's own financial resources, and realize the long-term financial security of the county-level governments. Starting with the basic concept of county government financial security, this paper defines the county government financial resources, the scope and the level of the guarantee, and then analyzes the present financial security situation of the county government in Hubei Province. In this paper, the data of 61 counties in Hubei Province in 2007-2014 are analyzed statistically from the aspects of general public budget revenue, general public budget expenditure and transfer payment. It is found that the following problems exist in the financial security of county government in Hubei province: insufficient level of self-financing, low quality of income, heavy responsibility of power and responsibility, and imperfect system of transfer payment. In order to determine the important factors affecting the level of its own financial security, this paper continues to carry out empirical analysis and finds that the industrial structure, tax decentralization and expenditure decentralization are the important factors affecting the level of its own financial security. Among them, tax decentralization and expenditure decentralization have played an important role in the present, and the industrial structure is expected to have an important impact in the future. Based on the analysis of the problems and causes of the county government financial security in Hubei Province, this paper will draw lessons from the experiences of local governments in developed countries such as the United States, Germany, Australia and Japan. This paper puts forward some policy suggestions on improving the financial security level of county government in Hubei Province. First of all, focus on the development of county economy. On the one hand, improve the overall level of development of the county economy, on the other hand, focus on optimizing the industrial structure of the county. In addition, attention should be paid to balancing the gap between regional economic development levels; secondly, building a local tax system with real estate tax as the main body, including optimizing the tax category setting, expanding the scope of taxation, perfecting the tax basis, and defining the applicable tax rate; thirdly, Perfecting the transfer payment system below provincial level, including perfecting the general transfer payment system, standardizing the special transfer payment management and establishing the horizontal transfer payment system and so on. Finally, strengthen the county-level government financial security related system construction, including the rational distribution of county government responsibility, optimize the local government debt management, improve the county basic financial guarantee mechanism award compensation fund management measures, and so on.
【学位授予单位】：中南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.7

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