灰色收入及其最优规制

发布时间：2018-03-14 19:21

本文选题：灰色收入　切入点：威慑理论　出处：《厦门大学》2008年硕士论文　论文类型：学位论文

【摘要】： 近年来,灰色收入现象猖獗并日趋严重,其数额之巨大,范围之广,使其成为我国腐败滋长和隐藏的温床,更是使其成为造成社会分配不公,收入两极分化的强大助推器。但以往对灰色收入的研究通常止步于对灰色收入构成和数额的讨论,并不能涉及灰色收入的实质和真正提出有效规制灰色收入的方法。这样使得我国这方面的研究和对策还十分空白,也使得特权者可以走法律的边缘不断敛取钱财。因此,规范灰色收入的定义,内涵和外延,并对如何规制灰色收入提出合理的建议已经成为目前遏制我国腐败现象增长,构建和谐社会的当务之急和重要步骤。所以,本文力图对灰色收入做出合理规范的定义——非违法性租金收入,并将其与相似的定义如逃税收入等加以区分,并借鉴前人学者的研究,讨论了个人取得灰色收入的各种途径并提出了灰色收入的社会总量构成——主要包括公共资金的流失、土地收益流失、垄断行业收入和企业与政府及垄断行业打交道所付出的各项杂费。同时,本文从法律经济学的角度出发,利用威慑理论的模型,构建了存在稽核成本条件下的灰色收入规制模型,在区分特权者财富水平的前提下,得出了约束特权者收取灰色收入合理的量刑选择方法,并以此为依据,提出了相应的政策建议和改革方法:建立完善的国家机关工作人员条例,严格我国国家机关工作人员财产申报制度;完善相关刑法法条;培养以群众监督、审计监督、和司法监督为主的国家全民监督机制。本文分为四个部分,第一章主要对灰色收入的定义加以讨论,总结分析前人的结论,并在此基础上做出规范定义;第二章分析和讨论灰色收入的总量和个人估算口径;第三章在对国内外学者的研究总结归纳后,对灰色收入的建立规制模型并给出结论;第四章尝试根据模型结论给出一定的政策性改革建议。
[Abstract]:In recent years, the phenomenon of grey income is rampant and becoming more and more serious, and its huge amount and wide scope make it become the hotbed of corruption and hide in our country, and make it become the unfair distribution of society. A powerful booster of income polarization. But previous studies of grey income have usually ended with discussion of the composition and amount of gray income. It does not involve the essence of grey income and the method of effective regulation of grey income. This makes the research and countermeasures in this respect still very blank, and also makes the privileged people can continue to collect money on the edge of the law. Standardizing the definition, connotation and extension of grey income and putting forward reasonable suggestions on how to regulate grey income have become the urgent and important steps to curb the growth of corruption and build a harmonious society in our country. This paper tries to make a reasonable definition of grey income, which is non-illegal rent income, and distinguishes it from similar definitions such as tax evasion income, and draws lessons from previous scholars' research. The various ways in which individuals can obtain grey income are discussed and the total social composition of grey income is put forward, which mainly includes the loss of public funds and the loss of land income. The revenue of monopoly industry and the miscellaneous expenses that enterprises pay in dealing with government and monopoly industry. At the same time, from the angle of law and economics, this paper makes use of the model of deterrence theory. This paper constructs a grey income regulation model under the condition of audit cost, and on the premise of distinguishing the wealth level of privileged people, obtains a reasonable sentencing choice method for restraining privileged people to collect grey income, and based on this model. The corresponding policy suggestions and reform methods are put forward: establishing perfect regulations for state organ staff, strictly enforcing the property declaration system of state organ functionaries, perfecting relevant criminal law articles, cultivating mass supervision, auditing supervision, And judicial supervision-based state-wide supervision mechanism. This paper is divided into four parts. The first chapter mainly discusses the definition of grey income, summarizes and analyzes the previous conclusions, and makes a normative definition on the basis of which, the second chapter analyzes and discusses the total amount of grey income and the caliber of individual estimation. Chapter three, after summing up the research of domestic and foreign scholars, establishes the regulation model of grey income and gives the conclusion. Chapter 4th tries to give some policy reform suggestions according to the conclusion of the model.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D917;D924.3

【引证文献】