基于财政视角的甘肃省地方政府治理能力研究

发布时间：2018-06-12 13:01

本文选题：财政 + 地方政府治理能力　；参考：《兰州财经大学》2017年硕士论文

【摘要】：中共十八届三中全会将“完善和发展中国特色社会主义制度,推进国家治理体系和治理能力现代化”作为全面深化改革的总目标,开宗明义的指出:“财政是国家治理的基础和重要支柱”。面对近年来的新形式和新挑战,甘肃省地方政府积极全面深化改革,不断提高地方政府治理能力,因此本文从财政的视角研究甘肃省地方政府治理能力。本文从财政的视角出发研究甘肃省地方政府治理能力,首先分析了地方政府治理能力的内涵及构成要素,然后从财政的视角提出了地方政府治理能力的评价指标体系,再从甘肃省财政支出的规模和结构定量分析地方政府治理能力现状和取得的成就,通过设计的指标体系对甘肃省地方政府治理能力进行测评。并结合存在的问题,提出财政视角下提高甘肃省地方政府治理能力的对策建议。具体建议有:一是优化财政支出结构,合理安排财政支出规模;二是完善地方税系,增强地方政府收入能力;三是建立现代地方政府预算管理制度;四是建立健全地方政府债务管理制度;五是科学划分地方政府事权与支出责任。
[Abstract]:The third Plenary session of the 18th CPC Central Committee has made "perfecting and developing the socialist system with Chinese characteristics and promoting the modernization of the country's governance system and governance capacity" as the overall goal of comprehensively deepening the reform. The beginning points out clearly: "Finance is the foundation and important pillar of national governance." In the face of the new forms and challenges in recent years, the local governments in Gansu Province actively deepen the reform and constantly improve the governance ability of local governments, so this paper studies the governance capacity of local governments in Gansu Province from the perspective of finance. This paper studies the governance ability of local government in Gansu Province from the perspective of finance, analyzes the connotation and elements of local government governance ability, and then puts forward the evaluation index system of local government governance ability from the perspective of finance. From the scale and structure of fiscal expenditure in Gansu Province quantitative analysis of the status quo and achievements of local government governance capacity, through the design of the index system to evaluate the governance capacity of local governments in Gansu Province. Combined with the existing problems, this paper puts forward some countermeasures and suggestions to improve the governance ability of local government in Gansu province. The specific suggestions are as follows: first, optimizing the structure of fiscal expenditure, arranging the scale of fiscal expenditure rationally; second, perfecting the local tax department and strengthening the local government's revenue capacity; third, establishing the modern local government budget management system; The fourth is to establish and perfect the local government debt management system, and the fifth is to scientifically divide the local government authority and expenditure responsibility.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D630

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