黑龙江省经济发展财政激励政策模型及对策

发布时间：2018-03-22 12:25

本文选题：经济发展　切入点：财政政策　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,黑龙江省经济发展整体上呈现高速持续发展,全省范围的人民生活水平得到了显著提高。但由于基础设施条件、经济体制和经济政策等方面存在的不足,黑龙江省经济发展速度与同级其他省份相比,仍有较大的差距。这不仅严重制约着黑龙江省经济的发展,还危及到社会的稳定和民族的团结。近年来,我国实施的“振兴东北老工业基地”战略,在一定程度上缩小了黑龙江省发展差距,但如何促进经济持续、快速、高效发展的问题仍未得到彻底解决。经济危机过后,进一步提高黑龙江省经济发展速度和效益,发挥黑龙江省资源优势,提高积极性与创造性,对和谐社会的构建,共同富裕目标的实现具有重要的现实意义。我国各省经济发展表明：财政政策是政府进行经济调控的重要手段,能够在区域经济协调发展过程中有效发挥促进资源配置和收入分配的作用,通过政府投资、转移支付和税收优惠等财政政策为经济发展提供所需财力。但我省经济发展的现行财政政策仍存在不足,如何运用财政政策进一步加快经济发展速度,是我省政府面临的重要问题。因此,通过分析黑龙江省现行财政政策的缺陷,探索促进黑龙江省经济发展的财政激励政策和具体措施,具有积极的理论价值和重要的现实意义。经济发展是世界各国发展进程中的重要战略任务,西方各学派围绕政府干预经济的职能和干预的方法等问题针对财政政策与经济增长理论进行了大量研究,得出了不同结论。实践中,各国政府积极实施多样化的财政政策以实现区域经济发展。德国、法国、和巴西等国家通过加大对落后地区财政支持力度、规范财政转移支付制度等方式加快经济发展,对我省制定促进经济发展的财政政策具有借鉴意义。由此可见,从财政政策方面深入研究我省经济发展是极为重要的。本文主要运用因果分析法、定量分析法和实证分析法等方法,并结合财政学、经济学和公共政策学等学科的相关理论,从经济与财政政策的基本内涵和特征出发,阐释相关理论,分析了财政政策对经济发展的作用,以及财政激励政策的界定和财政投资、转移支付、税收优惠激励效应等基础理论；对我省经济发展现状进行数据分析和实证分析,研究了财政政策在实施过程中的不足之处及财政投资和税收优惠对我省经济增长的促进作用；结合国外先进经验,通过VAR模型的设计、变量检验、结果分析,提出了促进我省经济发展的财政激励政策。提出了加大财政投资力度、规范财政转移支付、健全财政激励体系和规范税收优惠政策等对策建议。
[Abstract]:Since the reform and opening up, the overall economic development of Heilongjiang Province has shown rapid and sustained development, and the living standards of the people throughout the province have been significantly improved. However, due to the deficiencies in infrastructure conditions, economic system and economic policies, etc. Compared with other provinces at the same level, there is still a big gap in the speed of economic development in Heilongjiang Province, which not only seriously restricts the economic development of Heilongjiang Province, but also endangers social stability and national unity. In recent years, The strategy of "revitalizing the old industrial base in Northeast China" has to some extent narrowed the gap between the development of Heilongjiang Province, but the problem of how to promote the sustained, rapid and efficient development of the economy has not been thoroughly solved. After the economic crisis, To further improve the speed and efficiency of economic development in Heilongjiang Province, to bring into play Heilongjiang Province's resource advantages, to enhance enthusiasm and creativity, and to build a harmonious society. The realization of the goal of common prosperity is of great practical significance. The economic development of all provinces in China shows that fiscal policy is an important means for the government to carry out economic regulation and control. To be able to play an effective role in promoting the allocation of resources and income distribution in the process of coordinated regional economic development, through government investment, Fiscal policies such as transfer payments and preferential taxation provide the necessary financial resources for economic development. However, the current fiscal policies for economic development in our province are still inadequate. How to use fiscal policies to further speed up economic development, Therefore, by analyzing the shortcomings of the current fiscal policy in Heilongjiang Province, the paper explores the fiscal incentive policies and specific measures to promote the economic development of Heilongjiang Province. It has positive theoretical value and important practical significance. Economic development is an important strategic task in the development process of all countries in the world. The western schools have carried out a large number of studies on fiscal policy and economic growth theory around the functions and methods of government intervention in the economy, and drawn different conclusions. Governments of various countries have actively implemented diversified fiscal policies to achieve regional economic development. Germany, France, and Brazil and other countries accelerate economic development by increasing financial support to backward regions and standardizing the financial transfer payment system. For our province to promote economic development of the financial policy has reference significance. It can be seen that it is extremely important to study the economic development of our province from the perspective of fiscal policy. This paper mainly uses causality analysis, quantitative analysis and empirical analysis, and combines with finance. The related theories of economics and public policy, from the basic connotation and characteristics of economic and fiscal policy, explain the relevant theories, and analyze the function of fiscal policy on economic development, as well as the definition of fiscal incentive policy and financial investment. Transfer payment, tax incentive effect and other basic theories; the economic development status of our province data analysis and empirical analysis, This paper studies the deficiency of fiscal policy in the process of implementation and the promoting effect of fiscal investment and tax preference on the economic growth of our province, combining with the advanced experience of foreign countries, through the design of VAR model, the variable test, the result analysis, This paper puts forward the fiscal incentive policy to promote the economic development of our province, and puts forward some countermeasures and suggestions, such as increasing the financial investment, standardizing the fiscal transfer payment, perfecting the fiscal incentive system and standardizing the preferential tax policy.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F127;F812.0

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