安徽省财政转移支付财力均等化效应研究

发布时间：2018-04-17 22:17

本文选题：转移支付 + 财力均等化　；参考：《安徽大学》2016年硕士论文

【摘要】：自改革开放三十多年来,我国的经济发展越来越快,综合国力不断增强,但是地区间的差距比较大,财力高的地区的人均财政收入是财力低的地区的几十倍,地区间的经济发展差距使得提供的公共服务水平存在差异,不同地区的人民无法享受到大致相同的基本公共服务,这不利于社会的和谐发展。十八届三中全会提出推进基本公共服务均等化的目标,缩小地区间的财力差距,促进基本公共服务均等化是目前比较重要的任务。政府可以通过财政转移支付调节地区间的财力分配,促进区域间的财力均等化。我国在分税制改革之后,中央集中了大量的收入,地方政府的收入减少,但是事权没有相应减少,地方政府尤其是县级政府的财政比较困难,财政自给能力低,因此中央建立了对省的转移支付制度,随后各省先后参照中央的模式建立了省对下的转移支付制度,财政转移支付的规模不断加大,财政转移支付的结构不断优化,那么随着转移支付的不断完善,其有没有发挥均等化效应,以及各类转移支付的均等化效应大小都是值得研究的问题。目前国内学者主要研究中央对各省的转移支付的均等化效应,对省以下的财政转移支付的均等化效应的研究相对较少,本文以安徽省为例研究省以下财政转移支付的均等化效应,通过借鉴财政转移支付均等化效果比较强的国家的成功经验,最后提出提高财政转移支付均等化效应的建议。本文共分为六个部分,第一部分介绍了本文的研究背景和意义、研究内容、研究方法,归纳国内外关于转移支付的文献以及文献述评,第二部分提出相关概念及理论基础,简要阐述转移支付制度的功能和分类。第三部分是安徽省县级财力及转移支付现状,首先通过具体的财政收入与支出数据计算安徽省县级政府财政自给能力系数,分析县级政府对财政转移支付的依赖程度,可以看出,安徽省县级政府财政自给能力差,比较依赖上级补助。通过比较各县级政府的人均财力反映各县级政府的财力差异,然后通过安徽省县级政府转移支付总量以及各分项财政转移支付的规模和结构分析转移支付的现状。第四部分分析安徽省县级财政转移支付的财力均等化效应,根据变异系数、基尼系数两项指标测算总的转移支付以及各分项转移支付的均等化效应。第五部分借鉴财政转移支付均等化效果比较强的国家的成功经验。第六部分根据安徽省省对下转移支付的实际情况,针对性的提出促进省以下财政转移支付财力均等化的建议。
[Abstract]:Since more than 30 years of reform and opening up, China's economy has developed more and more rapidly, and its comprehensive national strength has been continuously strengthened. However, the gap between regions is relatively large, and the per capita financial income of areas with high financial resources is tens of times that of areas with low financial resources.The difference of economic development between regions makes the level of public service different, and the people in different regions can not enjoy the same basic public services, which is not conducive to the harmonious development of society.The third Plenary session of the 18th CPC Central Committee put forward the goal of promoting equalization of basic public services, narrowing the financial gap among regions, and promoting equalization of basic public services is a relatively important task at present.The government can regulate the distribution of financial resources among regions through fiscal transfer payments and promote the equalization of financial resources among regions.After the reform of the tax distribution system, the central government concentrated a large amount of revenue and the income of the local government decreased, but the administrative power did not decrease correspondingly. The local governments, especially the county-level governments, had a relatively difficult financial situation, and their ability to provide for themselves was low.Therefore, the central government has established the transfer payment system to the province, and then the provinces have successively established the provincial to lower transfer payment system according to the central model. The scale of the financial transfer payment has been increasing, and the structure of the financial transfer payment has been continuously optimized.With the continuous improvement of transfer payment, it is worth studying whether it exerts the equalization effect or not, as well as the magnitude of the equalization effect of all kinds of transfer payment.At present, domestic scholars mainly study the equalization effect of the central government transfer payment to the provinces, while the research on the equalization effect of the financial transfer payment below the provincial level is relatively few.This paper takes Anhui Province as an example to study the equalization effect of fiscal transfer payment below provincial level. By learning from the successful experience of countries with strong fiscal transfer payment equalization effect, this paper puts forward some suggestions to improve the equalization effect of fiscal transfer payment.This paper is divided into six parts. The first part introduces the research background and significance, research content, research methods, the literature and literature review on transfer payment at home and abroad. The second part puts forward the related concepts and theoretical basis.This paper briefly expounds the function and classification of the transfer payment system.The third part is the current situation of financial resources and transfer payment at the county level in Anhui Province. Firstly, the paper calculates the self-sufficiency coefficient of the county government's financial self-sufficiency through the specific financial revenue and expenditure data, and analyzes the degree of dependence of the county government on the financial transfer payment.As can be seen, Anhui county-level government financial self-sufficiency poor, more dependent on superior subsidies.By comparing the per capita financial resources of the county-level governments to reflect the financial differences of the county-level governments, the paper analyzes the current situation of the transfer payments through the total amount of the transfer payments of the county-level governments in Anhui Province and the scale and structure of the sub-financial transfer payments.The fourth part analyzes the financial equalization effect of financial transfer payment at the county level in Anhui Province. According to the coefficient of variation and Gini coefficient, the total transfer payment and the equalization effect of each sub-item transfer payment are calculated.The fifth part draws lessons from the successful experience of countries with strong equalization effect of fiscal transfer payment.In the sixth part, according to the actual situation of provincial transfer payment in Anhui province, the author puts forward some suggestions to promote the equalization of financial resources under provincial financial transfer payment.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.45

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