政府支出责任与财力保障匹配度的研究

发布时间：2018-04-01 01:28

本文选题：支出责任　切入点：财力保障　出处：《内蒙古财经大学》2016年硕士论文

【摘要】：支出责任与财力保障的匹配是分级分税财政体制的核心所在。按照财政联邦主义的观点,财政支出责任的划分是确立政府间财政关系的逻辑起点,在此基础上进行财力保障的匹配。界定明晰的政府支出责任,以及与之相匹配的财力保障,是确保政府有效履行各项职能的重要前提。1994年分税制改革的背景是“两个比重”偏低,分税制财政体制设计围绕着支出责任下放,财权上收,之后通过转移支付制度的设计来弥补地方政府的财力缺口。而转移支付制度本身设计的不完善,最终导致地方政府因财力与支出责任不匹配而不能有效履行其所承担的各项职能。本文从政府间财政关系的分析入手,梳理了支出责任和财力划分的基本理论。接着对支出责任和财力保障匹配的逻辑关系进行详细的分析,提出二者匹配的基础和关键,以及二者匹配的突破口。之后,采取统计方法测度了我国中央、省、县三级政府的支出责任与财力保障的匹配度。结果表明,1995-2014年间,我国中央、省、县三级政府的支出责任与财力保障不匹配,中央政府的财力配置超过支出责任,而地方政府尤其是县级政府的财力严重不足。同时,设计了政府支出责任与财力保障匹配集中度指标,更好地体现了我国中央、省、县三级政府总体支出责任和财力保障的匹配度。在此基础上,运用计量分析的方法对各级政府的匹配集中度进行了实证分析,结果显示经济增长和财政收入分权促进政府间支出责任和财力匹配程度,而宏观税负和财政支出分权恶化了二者的匹配程度。针对以上实证结论,并借鉴国际经验,文章提出了促进支出责任和财力匹配的政策建议,即对各级政府的支出责任进行合理具体的划分,做到界限明确,中央政府应承担更多的支出责任,在确保中央财力保障的基础上为地方政府匹配稳定的财力,借助设计合理的转移支付制度弥补地方财力缺口。
[Abstract]:According to the view of fiscal federalism, the division of fiscal expenditure responsibility is the logical starting point to establish the fiscal relationship between governments. On the basis of this, the matching of financial support, the definition of clear responsibility for government expenditure, and the matching financial guarantee, It is an important prerequisite to ensure the effective performance of all functions of the government. In 1994, the background of the tax sharing reform was that the "two proportions" were on the low side, and the fiscal system of the tax sharing system was designed around the decentralization of expenditure responsibilities and the collection of financial power. After that, through the design of the transfer payment system to make up for the financial gap of the local government, and the design of the transfer payment system itself is not perfect, As a result, local governments can not perform their functions effectively because of the mismatch between financial resources and expenditure responsibilities. This paper begins with the analysis of intergovernmental financial relations. Combing the basic theory of the division of expenditure responsibility and financial resources, then the logical relationship between expenditure responsibility and financial security is analyzed in detail, and the basis and key of the two matching are put forward, as well as the breakthrough points of the two matching. This paper measures the matching degree between the expenditure responsibility and financial security of the central, provincial and county governments in China by using statistical methods. The results show that the expenditure responsibility of the central, provincial and county governments does not match the financial security from 1995 to 2014. The central government's financial allocation exceeds its expenditure responsibility, while the local governments, especially the county-level governments, are seriously short of their financial resources. At the same time, the central and provincial governments are better represented by the design of the centralization index of the matching between government expenditure responsibility and financial security. The matching degree of the overall expenditure responsibility and financial security of the county three levels of government. On this basis, the paper makes an empirical analysis of the matching concentration degree of all levels of government by using the method of econometric analysis. The results show that economic growth and fiscal decentralization promote the matching degree of intergovernmental expenditure responsibility and financial resources, while macro tax burden and fiscal expenditure decentralization worsen the matching degree of the two. The paper puts forward some policy suggestions to promote the matching of expenditure responsibility and financial resources, that is, to divide the expenditure responsibility of all levels of government reasonably and concretely, so that the central government should bear more expenditure responsibility. On the basis of ensuring the central financial security, the local government can match the stable financial resources and make up the gap of local financial resources by designing a reasonable transfer payment system.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.2;F812.45

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