转移支付条件下的均等化效应研究

发布时间：2018-04-17 11:26

本文选题：转移支付 + 财力均等化　；参考：《山西财经大学》2017年硕士论文

【摘要】：1994年的分税制改革,我国开始实行分税制财政管理体制,作为其配套措施,政府间转移支付制度正式建立。实现地区公共服务均等化是实行转移支付制度的根本目的。中央政府期望全国范围内的居民都能享受到同样水平的公共产品和服务。但是,改革开放三十年来,随着我国经济的快速发展,综合国力不断增强,政府对基本公共服务的供给显著提高,但是城乡、区域间的经济差距也在加大。这种失衡不利于实现我国现阶段加快转变经济发展方式、贯彻落实科学发展观、全面建设小康社会的目标。而地方政府财力大小是实现基本公共服务均等化的条件。本文通过研究地方政府接受转移支付前后财力差距的变化来研判政府间转移支付横向均等化的效果。本文以2014年我国的转移支付为例,以公共产品理论、财政分权理论、福利经济学、公平效率理论和财政均衡理论为支撑,根据已有的统计数据和文献资料,分析了实现财力均等化的必要性,通过基尼系数分析了我国各省份在转移支付前后的财力差距,并运用SPSS统计软件进行因子分析和聚类分析,从支出结构角度具体分析各省转移支付前后财力差距的大小,发现发现转移支付效果的大小不仅与转移支付规模相关,与各省市转移支付的依赖程度和各自的支出结构高度相关,得出我国转移支付法律体系不健全、资金分配不合理和监管制度不完善的问题。在此基础上,通过国外经验借鉴,对法律体系建设、资金分配方式、完善监管制度和转移支付模式探讨四个方面提出了建议。本文的创新点在于在采用基尼系数来衡量财力差距的同时,运用因子分析法和聚类分析法从支出结构和财政支出对转移支付的依赖度角度来解释造成财力差距的原因,然后运用财力均等化模型测算了我国标准转移支付的数额,并提出相关的优化建议。
[Abstract]:With the reform of tax distribution system in 1994, our country began to implement the financial management system of tax sharing system. As a supporting measure, the intergovernmental transfer payment system was formally established.To realize the equalization of regional public services is the fundamental purpose of implementing the transfer payment system.The central government expects citizens across the country to enjoy the same level of public goods and services.However, in the past 30 years, with the rapid development of China's economy, the comprehensive national strength has been continuously enhanced, and the government's supply of basic public services has increased significantly. However, the economic gap between urban and rural areas and between regions is also increasing.This imbalance is not conducive to the realization of the goal of speeding up the transformation of economic development mode, carrying out the scientific concept of development and building a well-off society in an all-round way.And the local government financial capacity is to achieve the equalization of basic public services conditions.This paper studies the effect of horizontal equalization of transfer payment between local governments by studying the change of financial gap between local governments before and after accepting transfer payment.This paper takes the transfer payment in China in 2014 as an example, supported by the theory of public goods, the theory of fiscal decentralization, the theory of welfare economics, the theory of fairness and efficiency and the theory of fiscal equilibrium, according to the existing statistical data and literature.This paper analyzes the necessity of realizing the equalization of financial resources, analyzes the financial gap between the provinces before and after the transfer payment through Gini coefficient, and makes factor analysis and cluster analysis with SPSS statistical software.From the point of view of expenditure structure, it is found that the effect of transfer payment is not only related to the scale of transfer payment, but also to the financial gap between different provinces before and after transfer payment.It is highly related to the degree of dependence on transfer payment and the expenditure structure of each province and city. It is concluded that the legal system of transfer payment in China is not perfect, the allocation of funds is unreasonable and the supervision system is not perfect.On this basis, through the experience of foreign countries, the author puts forward four suggestions on the construction of legal system, the way of fund distribution, the perfection of supervision system and the mode of transfer payment.The innovation of this paper lies in the use of Gini coefficient to measure the financial gap, at the same time, using factor analysis and cluster analysis to explain the reasons of the financial gap from the perspective of expenditure structure and the dependence of fiscal expenditure on transfer payments.Then the financial equalization model is used to calculate the amount of standard transfer payment in China, and the relevant optimization suggestions are put forward.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45

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