内蒙古地区转移支付的财政均等化效果研究

发布时间：2018-05-14 14:01

本文选题：内蒙古地区 + 财政均等化　；参考：《内蒙古财经大学》2017年硕士论文

【摘要】：自改革开放以来,我国的经济增速不断加快,综合国力日益强盛,但是地区间的经济差距依旧较大,人均财政收入收入高的区域是收入低地区的十几倍甚至几十倍,不同地区基本公共服务供给差距所导致的区域经济发展差异,不利于社会和谐发展。十八大提出要实现基本公共服务均等化、缩小区域发展差距,政府可以实行转移支付制度,调整区域间财力资源,促进财政均等化的实现。内蒙古是我国五大少数民族自治区之一,也是欠发达地区,区域内经济资源的分布极不均衡。截止2016年,内蒙古自治区仍然有31个国家级贫困旗县、14个区级贫困旗县。自分税制改革以来,内蒙古所接受的中央转移支付呈明显的上涨趋势,年均增长速度约10%和支出增速持平,财政转移支付在弥补财政缺口、平衡地方财力和改善公共服务方面发挥了重大作用。尽管如此,内蒙古区级层面以及盟市、旗县级层面的公共服务供给依然落后于东部各省,区域范围内各盟市、旗县之间的公共服务供给能力和水平呈现出时间和空间的巨大差异,在民族地区通过转移支付手段改善各盟市、旗县级层面上的公共服务供给方面的效果并不显著,因此,在我国现阶段民族地区的发展思路是如何加快少数民族地区的发展进程,共同实现社会和谐发展。本文由引言、正文和结语组成。第一部分绪论介绍了选题背景和意义;其次其次介绍了国内外的主要观点和观点;最后给出了本文的创新点和有待弥补的不足。在第二部分中,整理了转移支付理论、财政均等化理论、和促进财政均等化效应实现等基本理论,这些理论构建成为了本文研究内蒙古自治区财政转移支付均等化效应的理论基础。第三部分是本文的实证分析部分,基于对于内蒙古自治区政府转移支付现状、影响民族地区财政转移支付均等化效果的因素分析,本文从变异系数测算、基尼系数测算和财力差异贡献度测算三个角度分析了内蒙古自治区转移支付的财政均等化效应。第四部分根据实证结果并且结合内蒙古自治区转移支付现状提出政府转移支付在财政均等化中存在的问题为改善转移支付制度提出一定的政策和建议。
[Abstract]:Since the reform and opening up to the outside world, the economic growth rate of our country has been accelerating and the overall national strength is increasingly strong. However, the economic gap between regions is still large. The regions with high per capita financial income are more than 10 times or even tens of times higher than those with low incomes. The difference of regional economic development caused by the gap in the supply of basic public services in different regions is not conducive to the harmonious development of society. In the 18th National Congress of the Communist Party of China, it is proposed to realize the equalization of basic public services and narrow the regional development gap. The government can implement the transfer payment system, adjust the financial resources among regions, and promote the realization of fiscal equalization. Inner Mongolia is one of the five major minority autonomous regions in China and is also an underdeveloped region. The distribution of economic resources in the region is extremely uneven. As of 2016, the Inner Mongolia Autonomous region still has 31 national poor flag counties and 14 regional poor flag counties. Since the reform of the tax distribution system, the central transfer payment accepted by Inner Mongolia has shown an obvious upward trend, with an average annual growth rate of about 10% and an annual expenditure growth rate of about 10%, and the fiscal transfer payment is making up for the fiscal gap. Balancing local financial resources and improving public services have played a major role. Nevertheless, the provision of public services at the district level in Inner Mongolia and at the county level and at the flag and county level in Inner Mongolia is still lagging behind that in the eastern provinces. The capacity and level of public service supply between flag and county show great difference in time and space, and the effect on public service supply at the level of flag and county is not remarkable in minority areas by means of transfer payment. How to speed up the development of minority areas and realize the harmonious development of the society is the way of the development of minority areas in our country at the present stage. This article consists of introduction, text and conclusion. The first part of the introduction introduces the background and significance of the topic; secondly introduces the main points of view and views at home and abroad; finally gives the innovation of this paper and the shortcomings to be remedied. In the second part, the theory of transfer payment, the theory of fiscal equalization and the theory of promoting the realization of fiscal equalization effect are summarized. These theories have become the theoretical basis of this paper to study the equalization effect of fiscal transfer payment in Inner Mongolia Autonomous region. The third part is the empirical analysis part of this paper. Based on the analysis of the factors that affect the equalization effect of the fiscal transfer payment in the minority areas, this paper calculates the coefficient of variation from the point of view of the present situation of the government transfer payment in Inner Mongolia Autonomous region. The fiscal equalization effect of transfer payment in Inner Mongolia Autonomous region is analyzed from three angles: Gini coefficient calculation and financial difference contribution measure. In the fourth part, according to the empirical results and combined with the present situation of transfer payment in Inner Mongolia Autonomous region, the problems in fiscal equalization of government transfer payment are put forward, and some policies and suggestions are put forward to improve the transfer payment system.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45

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