普遍公共服务中财政转移支付的规制研究

发布时间：2018-05-21 21:21

本文选题：普遍公共服务 + 转移支付　；参考：《宁波大学》2017年硕士论文

【摘要】：普遍公共服务财政转移支付旨在实现我国不同地区之间的财政能力均等化,以利于政府履行公共服务无差别。本文从我国的普遍公共服务转移支付现状出发,探讨其中存在的不足之处并分析问题的成因,同时参考国外的成功经验,研究法律规制普遍公共服务转移支付制度的必要性和可行性,进而提出一些规制建议。文章共分为四个部分:第一部分,阐明普遍公共服务基础理论问题。首先,对普遍公共服务的基础概念予以解析。通过解析概念来确定研究问题的角度,同时明确政府提供普遍公共服务所需的必要条件。其次,分析转移支付对政府提供普遍公共服务的保障作用。通过对普遍公共服务基础理论的研究,将对转移支付制度中存在的问题和形成原因展开分析论证。第二部分,分析普遍公共服务中所涉财政转移支付存在的问题和成因。探究政府提供普遍公共服务领域里的财政转移支付制度存在的问题,包括转移支付的预算、资金规模、支付程序和流程监督的问题。在明确问题的前提下对其成因进行分析,找到矛盾症结,从而思考如何以法律规制的方式解决问题。第三部分,论证对普遍公共服务中转移支付进行法律规制的必要性与可行性。考察我国政府提供普遍公共服务的转移支付现状。结合实证论证对公共服务转移支付活动用法律进行规制的必要性。然后分析现行的转移支付环境,包括法治思想的普及,相关制度积极面的积淀,并比对、学习外国的立法成果和经验,导出法律规制的可行性。第四部分,提出规制普遍公共服务中涉财政转移支付的建议。拟通过制定相关法律对公共服务转移支付活动进行规范和制约,内容包括拟定法律的指导原则、合理划分政府间财政事权与支出责任、完善普遍公共服务所需资金的预决算程序、构建有效的监督和问责机制等,以期有效提升政府公共服务的能力和水平,普遍、均等地惠及民众。
[Abstract]:The general public service financial transfer payment aims to realize the equalization of financial capacity among different regions in China, so as to facilitate the government to perform the same public service. Starting from the current situation of universal public service transfer payment in China, this paper discusses the shortcomings and causes of the problems, and at the same time refers to the successful experience of foreign countries. This paper studies the necessity and feasibility of legal regulation of universal public service transfer payment system, and puts forward some regulatory suggestions. The article is divided into four parts: the first part, expound the basic theory of universal public service. Firstly, the basic concept of universal public service is analyzed. The analytical concept is used to determine the perspective of the problem and the necessary conditions for the provision of universal public services by the government. Secondly, the paper analyzes the role of transfer payment in ensuring the government to provide universal public services. Through the research on the basic theory of universal public service, this paper analyzes and demonstrates the problems existing in the transfer payment system and the reasons for its formation. The second part analyzes the problems and causes of financial transfer payment involved in universal public service. This paper explores the problems existing in the financial transfer payment system in the field of public service provided by the government, including the budget of transfer payment, the scale of funds, the payment procedure and the supervision of the process. On the premise of clarifying the problem, this paper analyzes its causes, finds out the crux of the contradiction, and thinks about how to solve the problem by the way of legal regulation. The third part demonstrates the necessity and feasibility of legal regulation of transfer payment in general public service. To investigate the current situation of government transfer payment for providing universal public services. It is necessary to regulate public service transfer payment by law. Then it analyzes the current transfer payment environment, including the popularization of the idea of rule of law, the accumulation of positive aspects of relevant systems, and compares, studies the legislative achievements and experiences of foreign countries, and derives the feasibility of legal regulation. In the fourth part, the author puts forward some suggestions to regulate the financial transfer payment in the universal public service. It is intended to regulate and restrict public service transfer payment activities by making relevant laws, including the formulation of guiding principles of the law, and the rational division of intergovernmental fiscal authority and expenditure responsibility. In order to improve the ability and level of government public service effectively and benefit the public equally, we should perfect the budget procedure of universal public service and construct effective supervision and accountability mechanism.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.1

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