鄱阳县财政收支情况的案例分析

发布时间：2018-02-28 19:47

本文关键词： 鄱阳县县域经济财政政策政府竞争　出处：《江西财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：自江西省实行“省直管县”的财政体制,增强县级政府在县域经济发展方面的自主性以来,尤其是党的十八大推动国民经济转型升级,转变经济增长方式,鼓励万众创新、大众创业以来,鄱阳县政府在积极推动县域经济发展方面取得了显著的进步,县域经济欠发达的局面得到了有效改善。但是相对于国内其他经济发达县市的经济水平与财政能力,鄱阳县的财政经济整体形势依旧严峻,县委县政府面临着县域经济总量低、产业结构不合理、财政收支规模小、财政可用财力少等等问题。从公共经济理论与公共管理理论的角度来看,在县域经济范围内,县域财政政策是县委县政府推动经济发展的重要手段之一,据此,本文拟通过总结鄱阳县经济发展的现状,分析该县在经济发展过程中存在的突出问题,借鉴经济发达县市的成功经验,结合鄱阳县的县域县情,提出县委县政府促进县域经济发展的财政政策建议。本文主要的研究方法与研究思路是在研究与分析过程中,通过对有关文献的查阅与分析,对鄱阳县财政经济资料的搜集与整理,把鄱阳县经济发展现状特点、财政收支规模与结构情况、县域产业经济结构等重要信息以图表的方式呈现出来。全文运用对比分析法、案例分析法、规范分析法与实证分析法等研究方法,运用区域经济理论、地方财政理论和财政支持经济增长理论,根据数据比对的情况,比较分析县域间财政经济数据上的差异,对鄱阳县财政与经济发展的情况进行了全面的分析与总结,据此,本文提出了有关促进鄱阳县域经济发展的县级财政政策建议。根据一般学术研究的规律与学术论文写作的格式要求,全文内容结构可分为这样五个部分。具体安排如下所述。第一章,导言。这部分主要是介绍了开展本项研究的经济社会背景及研究的目的与意义,财政支持经济政策重点描述了鄱阳县作为江西省典型的农业县与鄱阳湖的滨湖县,以此为样本在欠发达地区的典型意义。第二章,相关理论基础。这部分主要论述本文将要涉及到的一些重要公共经济与公共管理理论,这包括:区域经济学主要是有关县域经济理论部分,财政学包括分级分税预算管理体制中有关政府间事权的划分的理论,财政支持经济增长的理论包括地方财政的职能理论、政府间招商引资过程中的财政竞争理论等等。公共管理理论中的新公共管理理论与公共服务理论。通过运用这些理论分析问题,并为提炼出解决问题的思路提供理论依据。第三章,鄱阳县财政支持经济问题分析。这部分主要是对鄱阳县的基本县情、经济发展状况、财政对经济的影响做出全面的阐述,通过统计数据的横纵向比较,建立回归模型,具体分析该县的收入、支出,提出了收入增长困难、税收占收入比重下降、税源结构优化、财力匮乏、支出结构和方向不合理、行政性支出过高、资金配套问题和财政管理水平低下等九个问题。第四章,优化县级收支状况的政策建议。这部分主要涉及到财政如何支持资源合理配置、促进收入公平分配和支持经济环境优化。资源合理配置主要是关于如何实施加强制度建设,优化资源配置,调整产业结构,提供公共产品等措施;收入公平分配主要涉及到征收公平和调节分配,并将社会公平和经济增长相结合得出结论;而支持经济环境优化主是要强调政府应处理好与市场的关系,打牢基础,为市场保驾护航。第五章,结论与展望。这部分主要是归纳总结前面得出的结论,针对提出的问题和解决的方法,强调关于收支平衡、提升资金使用效率、科学利用和配置资源、处理与政府市场关系等结论。并对未来研究的方向进行了描述。
[Abstract]:Since the implementation of Jiangxi province "province governing county" fiscal system, enhance the autonomy of the county government in the county economic development since the eighteen party, especially to promote economic transformation and upgrading, change the mode of economic growth, encourage innovation, the public since the start, the Poyang county government has made significant progress in promoting the county the county economic development, the underdeveloped situation has been effectively improved. But compared with the economic level of the domestic other developed counties and financial capacity, Poyang county finance and economy overall situation is still grim, the county government is faced with the total economic output is low, irrational industrial structure, the scale of fiscal revenue and expenditure, finance availability less etc. from the public economic theory and public management theory point of view, in the scope of county economy in the county, the county government fiscal policy is to promote economic development One of the important means of development, accordingly, this paper by summing up the status quo of the economic development of Poyang County, the analysis of existing problems in the process of economic development in the county, learn from the successful experience of the developed counties, with Poyang county county county, the county government fiscal policy recommendations to promote the county economic development. Research methods in this paper. The main research ideas and is in the process of research and analysis, based on the literature search and analysis, collection and collation of the financial and economic data of Poyang County, the present characteristics of the Poyang county economic development, fiscal income and expenditure scale and structure, the important information of county industrial economic structure by way of chart show. Using the methods of comparative analysis, case analysis, normative analysis method and empirical analysis method, using the theory of regional economy, local finance theory and financial support for economic growth According to the theory, data comparison, analysis of differences between financial and economic data of the county, the development of Finance and economy of Poyang county carried out comprehensive analysis and summary, accordingly, proposed county fiscal policies to promote the development of county economy in Poyang. According to the general rules of academic research and academic writing the format requirements, the structure and content of this dissertation can be divided into five parts. Specific arrangements are as follows. The first chapter, introduction. This part mainly introduces the purpose and significance of economic and social background of the research carried out in this study, the financial support of economic policy focus on the description of Poyang County and Poyang Lake County as a typical Jiangxi agriculture the province of Binhu County, as a typical sample in the underdeveloped areas. In the second chapter, the relevant theoretical basis. This part mainly discusses some important will be involved by the public Economic and public management theory, which includes: regional economics is mainly about county economy theory, including finance division of powers between the government budget management system in the tax classification theory, financial support economic growth theory including local financial function theory, government investment in the process of financial competition in public management theory and so on. In the theory of new public management theory and public service theory. Analyze problems by using these theories, and provide theoretical basis for refining the ideas to solve the problems. The third chapter, analysis of Poyang county financial support and economic problems. This part is the basic situation of Poyang county's economic development, to make economic impact of fiscal comprehensive paper, through the statistical data of the transverse and longitudinal comparison, regression model is established to analyze the county revenue, expenditure, tax revenue growth presents difficulties The proportion of income decline, tax structure optimization, financial shortage, unreasonable expenditure structure and direction, administrative expenditure is too high, matching funds and financial management problem of the low level of nine. The fourth chapter, the optimization of payments policy recommendations. This part is mainly related to the finance how to support the rational allocation of resources, promote the fair distribution of income support and optimize the economic environment. The rational allocation of resources is mainly about how to implement and strengthen the system construction, optimize the allocation of resources, adjusting the industrial structure, to provide public products and other measures; equitable distribution of income is mainly related to the collection and adjust the distribution of equity and social justice, and economic growth combined with the conclusion and support; the Lord is to optimize the economic environment stressed that the government should deal with the relationship between the market and lay a solid foundation for the market escort. In the fifth chapter, conclusion and prospect. This part mainly summarized The conclusion is drawn for the proposed problems and solutions, emphasizing on the balance of payments, improving the efficiency of capital use, scientifically using and allocating resources, and dealing with the relationship between government and market.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.7

【参考文献】