广西公路运输站场建设基金有偿使用问题研究

发布时间：2018-03-16 20:39

本文选题：交通专项资金　切入点：资金有偿使用　出处：《长安大学》2013年硕士论文　论文类型：学位论文

【摘要】：长期以来，广西壮族自治区对用于公路站场建设的财政专项资金一直采取有偿使用的政策，对促进公路站场建设发挥了积极的作用，也暴露出了资金周转慢、难以回收等相应问题。在实行成品油税费改革的新形势下，是继续推行财政专项资金的有偿使用政策，还是进行相应的政策调整，是亟待通过深入研究予以解决的重要问题。研究表明，公路运输站场属于具有社会公益性的重要交通基础设施。今后的公路运输站场，仍需要发挥向公路运输企业和客户提供公益性服务的重要作用。是继续推行有偿使用政策，还是调整现行政策，取决于提供公益性服务的目标需要。从国家原有的政策导向以及广西当时特定的经济社会发展背景来看，建设基金有偿使用的政策具有其历史必然性。新形势下，公路运输站场建设基金有偿使用政策仍然具有一定的可行性；但是随着我国投资体制的不断改革和深化，广西在今后的发展中也应该逐步顺应国家相关政策的导向进行投资体制改革，逐步改政府投资有偿方式为无偿方式。为了促进广西经济的健康可持续发展，需要不断完善和创新公路运输站场建设基金的使用政策，建立适应于当前发展形势以及今后发展趋势的政府投资方式，健全政府投资体制。
[Abstract]:For a long time, the Guangxi Zhuang Autonomous Region take compensation for the use of the policy for highway station construction of special funds has played a positive role to promote the highway construction of station, also exposed the slow capital turnover difficult recovery, etc. the corresponding problem. In the new situation of the refined oil tax reform, is to continue to carry out special funds the compensation for the use of policy, or the corresponding policy adjustments, is urgent to solve important problems through in-depth study.
Research shows that the important road transport station is a public welfare infrastructure. Highway transportation station in the future, still need to play an important role in providing public services to road transport enterprises and customers. To continue to carry out the policy of compensation for the use, or to adjust the current policy, depends on the provided public service goal.
From the national policy guidance and the original Guangxi that specific economic and social development background, compensation for the use of construction fund policy has its historical inevitability. Under the new situation, the policy of compensation for the use of road transport station construction fund still has a certain feasibility; but with the deepening and the reform of investment system of our country, Guangxi in the future the development should also gradually conform to relevant national policies to guide the direction of the reform of the investment system, and gradually change the way of government investment paid for free.
In order to promote the healthy and sustainable development of Guangxi's economy, we need to constantly improve and innovate the use policy of highway transportation station construction fund, and establish a government investment mode suitable for the current development situation and future development trend, and improve the government investment system.

【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F542

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