新型城镇化建设中的财政责任问题研究

发布时间：2018-01-25 07:07

本文关键词： 新型城镇化财政支出结构财政责任　出处：《湖南农业大学》2014年硕士论文　论文类型：学位论文

【摘要】：城镇化是指现代工业化和经济发展推动的人类产业改变和居住地变迁过程的总称,不仅仅体现为农业人口转化为城镇人口、农村地理形态转变为城镇地理形态、更重要的是在生产生活方式上从农村到城镇的转变。城镇化是从人口、生产生活方式,到社会全面发展的进步体现。城镇人口占总人口的比重是最为重要的衡量城镇化水平的指标。城镇化不仅仅是人口数量的简单增加,而是由此引发的一系列对其在城镇生存与发展起到保障作用的基本公共服务的提供。政府财政责任是指政府应该提供的公共物品,确定安排的公共财政支出,提供必要的财力支持与财力保障。在推进城镇化进程的过程中,公共财政是重要的宏观调控手段,同时对资源的流动和配置起到了激励引导作用。深入研究城镇化发展与公共财政支出的关系对我国城镇化建设及经济发展具有重要意义。提升城镇化发展的质量,赋予城镇化新的概念和内涵,也是至关重要的。“新型城镇化”不仅仅是要实现城镇人口数量和比重的增加,更是要解决农民工市民身份的问题以及由此带来的公共服务的供给和配置问题,即人口城镇化问题。此问题引起了各专家学者的广泛关注。在目前我国经济转型速度加快,改革开放进一步深化的背景下,深入研讨城镇化水平和政府财政责任的关系,已经成为学术界迫切需要研究的问题。本文首先对新型城镇化的内涵、特征及实现路径进行了概述,对新型城镇化进程中政府财政责任进行了理论分析,包括政府承担财政责任的理论界定、基本依据,原则,接着分析新型城镇化进程中我国政府承担财政责任的现状,然后运用计量经济分析方法,从财政支出规模和财政支出结构两个方面考察其对新型城镇化进程的影响,并得出相应地优化政府财政支出规模和结构的相关结论。最后,在前面几章的分析基础上,提出了政府履行新型城镇化进程中公共财政责任的政策建议,包括完善公共财政资金筹措方式,优化公共财政支出结构,提高公共财政资金支出的使用效率三个方面。
[Abstract]:Urbanization refers to the change of human industry and the change of residence, which is promoted by modern industrialization and economic development. It is not only reflected in the transformation of agricultural population into urban population, but also in the transformation of rural geographical form into urban geographical form. What is more important is the transformation from the rural to the urban in the way of production and life. Urbanization is from population, production and life style. The proportion of urban population to the total population is the most important indicator to measure the level of urbanization. Urbanization is not only a simple increase in the number of population. The government financial responsibility refers to the public goods that the government should provide and determine the arranged public financial expenditure. Provide the necessary financial support and financial security. In the process of promoting urbanization, public finance is an important means of macro-control. At the same time, it plays an important role in encouraging and guiding the flow and allocation of resources. Further study on the relationship between urbanization development and public financial expenditure is of great significance to the construction of urbanization and economic development in China, and to improve the quality of urbanization development. . It is also very important to endow the new concept and connotation of urbanization. "New urbanization" is not only to realize the increase of urban population and proportion. It is also necessary to solve the problem of the identity of migrant workers and the supply and allocation of public services. That is, population urbanization. This problem has aroused the widespread concern of experts and scholars. At present, the speed of economic transformation in China is speeding up, and the reform and opening to the outside world has been further deepened. In-depth study of the level of urbanization and the relationship between government financial responsibility has become an urgent need for academic research. Firstly, this paper summarizes the connotation, characteristics and realization path of new urbanization. This paper makes a theoretical analysis of the government's financial responsibility in the process of new urbanization, including the theoretical definition, basic basis and principle of the government's financial responsibility. Then it analyzes the current situation of the financial responsibility of our government in the process of new urbanization, and then uses the econometric analysis method. From the two aspects of fiscal expenditure scale and fiscal expenditure structure to investigate its impact on the new urbanization process, and draw the corresponding optimization of the scale and structure of government fiscal expenditure. Finally. On the basis of the analysis of the previous chapters, this paper puts forward some policy suggestions for the government to fulfill the responsibility of public finance in the process of new urbanization, including perfecting the way of raising public finance funds and optimizing the structure of public finance expenditure. Improve the use of public finance funds in three aspects of efficiency.
【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812;F299.21

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