我国政府间转移支付面临的问题和对策研究

发布时间：2018-02-13 13:13

本文关键词： 政府间转移支付问题对策研究　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：政府间转移支付(Inter-govemmental Transfer Payment),主要指各级政府之间财政资金的转移,包括上级政府对下级的各项补助、地方上解中央的资金、共享税在各级政府之间的分配等,这种资金的转移流动是无偿的。我国幅员辽阔,各地区经济社会发展水平由于资源环境等因素不同而存在很大差异,同时由于税收能力不同而使得各地方政府的财政能力存在很大差异,从而各地方政府存在财力横向与纵向不平衡问题。转移支付为了实现各地财力均衡,协调各地经济发展,主要是通过政府间经济利益再分配来进行。我国政府间转移支付设立于1994年,通过20年的实践推行,增强了中央政府总体的宏观调控水平,一定程度上有效弥补了各地的财力差距,但由于我国政府问财权和事权的划分不够清晰等问题的存在,致使我国的转移支付发展颇为缓慢,其实现基本公共服务均等化的作用相对较弱。在借鉴国外先进成熟经验的基础上,结合我国自身实际情况对该制度进行具体分析,实现转移支付体系科学规范地发展,对我国来说具有十分重要的现实意义。本文的总体框架安排是：介绍转移支付的基本概念、分析我国转移支付的现状及存在的问题、分析这些问题的成因,最终提出解决问题的相关对策。为了让读者对该制度的理论基础、具体内容、类型等有大概了解,主要是对政府间转移支付一般理论概念进行介绍,并具体分析了目前我国中央对地方转移支付制度的现状和存在的问题,借鉴国际上较成熟的经验,提出解决对策。第一章为导论。主要介绍本文的研究背景、意义、方法、创新和不足以及相关文献综述。通过研究转移支付的背景,并对比较成熟国家的经验,对得出完善我国的转移支付有非常重要的意义。第二章是转移支付概述。政府间转移支付主要包括一般转移支付、专项转移支付等类型,本文详细论述了其概念,同时从转移支付理论分析方面阐明了转移支付存在的理论依据。第三章是介绍我国转移支付现状及问题。通过对转移支付设立背景的分析,找出我国当时设立转移支付的原因,及在这种背景下设立政府间转移支付的缺陷与不足。分析目前转移支付的现状,同时分析了转移支付制度不规范、结构不合理等问题及这些问题的成因。第四章为解决我国转移支付问题的经验借鉴,在这一部分中,选取了美国与德国两个发达国家,它们设立转移支付的时间较长,且制度体系都比较完善,对我国来说具有很好的借鉴意义。但由于我国是单一制国家,而它们是联邦制国家,因此本文还选择了日本和韩国两个单一制亚洲国家作为借鉴,以提高可比性。各国转移支付的具体实施情况由于实际情况有所不同而存在差异,但以上四个国家转移支付的法制化建设比较健全,政府间财权与事权的划分也都较为清晰,都有适合我国借鉴的经验。第五章则以前文分析为依据,针对转移支付所存在的问题,从完善政府间财政关系,加强监督管理,推进法制化建设,完善相关配套措施等几方面提出了完善我国政府间转移支付的政策建议。
[Abstract]:Intergovernmental transfer payment ( Inter - govemmental Transfer Payment ) mainly refers to the transfer of financial resources between governments at all levels , including the allocation of funds and shared taxes between governments at various levels . The general framework arrangement of this paper is to introduce the basic concept of transfer payment , analyze the present situation and existing problems of transfer payment in China , analyze the causes of these problems , and finally put forward some countermeasures to solve the problem . In order to make readers understand the theory basis , concrete contents and types of the system , this paper mainly introduces the general theory concept of transfer payment between the governments , and analyzes the present situation and existing problems of the system of local transfer payment in the central China . The first chapter introduces the background , meaning , method , innovation and shortage of the research background , and summarizes the relevant literature . Through studying the background of transfer payment and comparing the experience of mature countries , it is very important to conclude that the transfer payment is perfect . The second chapter is the transfer payment overview . The inter - government transfer payment mainly includes the types of general transfer payment , special transfer payment , etc . The concept of transfer payment is discussed in detail in this paper , and the theoretical basis of transfer payment is expounded from the analysis of transfer payment theory . The third chapter introduces the current situation and problems of transfer payment in China . Through the analysis of the background of transfer payment , the author finds out the reasons for the transfer payment in China , and the deficiency and deficiency of the establishment of inter - governmental transfer payment in this context . The present situation of transfer payment is analyzed , and the problems of the transfer payment system , unreasonable structure and the causes of these problems are analyzed . The fourth chapter is to draw lessons from our country ' s transfer payment problem . In this part , we have chosen the two developed countries of the United States and Germany , which have a long time to transfer and pay , and the system system is perfect . Therefore , because our country is a single country , and they are federalism countries , we have chosen Japan and South Korea as a reference to improve comparability . The fifth chapter is based on the previous analysis , aiming at the problems existing in the transfer payment , from the aspects of improving the intergovernmental financial relations , strengthening the supervision and administration , promoting the construction of the legal system , and perfecting the relevant matching measures , this paper puts forward the policy suggestion to perfect the transfer payment between our government .

【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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