基于县域经济发展视角下的山东省县级财力研究

发布时间：2018-05-14 14:04

本文选题：山东省 + 县级财力　；参考：《山东财经大学》2014年硕士论文

【摘要】：1994年的分税制改革对于刺激地方经济发展，扩大地方财源建设起到了积极作用，分税制改革明确了中央与地方的税收收入格局，但是对于省级以下的地方财力分配却并没有明确的指导框架。随着县域经济的发展，县级财力构成，财力困境，，基本财力保障机制建设等问题也引起社会各界越来越多的关注。山东省作为县域数量位居全国前列的大省，近年来始终对县级财力发展与改革进行着各种尝试和努力，并且取得了不错的成果，县域经济实力不断增强，因此，在新一轮的县域经济发展中，山东省必然成为其他各省关注的对象。本文从财政学、区域经济学的各种理论出发，首先对国内外关于县级财力研究的理论进行了综述，然后在总结前人理论成果的基础上对县级财力的定义、构成、指标和县级财力保障范围等相关概念做出了界定，并对山东省县级财力的特点和基层财政的缺陷进行了总结。在充分认识山东省县级财力现状的基础上，分别从经济层面和制度层面分析了影响山东省县级财力发展的因素。并对山东省县级财力与经济的关系进行了实证分析，以便我们更清楚的看到财力与经济之间的影响过程。最后，在前文分析和讨论的基础上，针对山东省县级财力发展过程中存在的问题和缺陷，从增强基层经济发展活力、深化体制改革和完善基层财力保障机制等角度提出了一系列有针对性的建议。
[Abstract]:The reform of the tax distribution system in 1994 played a positive role in stimulating the development of the local economy and expanding the construction of local financial resources. The reform of the tax distribution system clarified the pattern of tax revenue between the central and local governments. But there is no clear framework for local financial allocation below the provincial level. With the development of county economy, the composition of county financial resources, financial difficulties, the construction of basic financial security mechanism and other issues have attracted more and more attention from all walks of life. As one of the largest provinces in the country in terms of the number of counties, Shandong Province has made various attempts and efforts on the development and reform of financial resources at the county level in recent years, and has achieved good results. In the new round of county economy development, Shandong Province is bound to become the object of other provinces. Based on various theories of finance and regional economics, this paper first summarizes the theories of county financial research at home and abroad, and then, on the basis of summarizing the previous theoretical achievements, defines and constitutes the financial resources at county level. The related concepts such as index and county financial security scope are defined, and the characteristics of county level financial resources and the shortcomings of grass-roots finance in Shandong Province are summarized. On the basis of fully understanding the present situation of county financial resources in Shandong Province, this paper analyzes the factors that affect the development of county financial resources in Shandong Province from the economic and institutional aspects. The paper also makes an empirical analysis on the relationship between county level financial resources and economy in Shandong Province, so that we can see clearly the influence process between financial resources and economy. Finally, on the basis of the previous analysis and discussion, in view of the problems and defects existing in the development of county financial resources in Shandong Province, we should strengthen the vitality of economic development at the grass-roots level. A series of targeted suggestions are put forward from the angles of deepening the system reform and perfecting the financial guarantee mechanism at the grassroots level.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.7

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