广西县级基本财力保障问题研究

发布时间：2018-05-24 06:23

本文选题：县级基本财力保障 + 自有财力　；参考：《广西师范大学》2017年硕士论文

【摘要】：县级政府是我国地方政府最重要的层级,在政府治理、社会管理的过程中发挥着核心作用,政府职能的履行效果直接影响着经济社会发展全局,而县级政府职能的实现需要县级财政作为重要的物质保障。但是,由于我国县级地区的自身财力现状并不乐观,且我国现行财政体制仍然存在财力上移而事权下放的突出问题,此外,县级基本财力需要保障的支出压力却越来越大,导致了我国大多数县级地区基本财力保障不足的问题,已然成为了建设中国特色社会主义和谐社会的制约因素。因此,在全面实现建设小康社会的目标任务指导下,除了县级政府需努力增强财政自给能力外,还需自上而下进一步完善财政体制,努力提高县级地区基本财力保障能力。本文首先对广西县级地区的基本财力保障状况进行了研究分析,认为广西县级地区存在用于县级基本财力保障的财力不足、县级基本财力保障支出压力大、不同县级地区之间基本财力保障能力不均衡以及县级基本财力实施保障过程中存在不合理情况等方面问题。然后,运用实证分析法和对比分析法对广西县级地区的基本财力保障情况进行实证分析,论证支持提出的观点。在此基础上,文章综合考虑经济发展、转移支付、财政体制、监督管理等因素,分别从广西县域经济发展水平落后、转移支付制度不够规范、现行财政管理体制中事权财权不匹配、不同县级地区的区别因素以及县级基本财力实施保障过程中支出方式不合理等方面进行原因分析。文章最后针对以上的原因,分别提出了提高广西县级基本财力保障能力的对策:一是要多渠道增强广西县级基本财力,挖掘县级财力增长潜力,加大上级政府对县级政府的财政转移支付;二是进一步完善财政体制和加快体制改革,合理规范广西县级基本财力保障支出范围;三是努力缩小广西不同县级地区之间的基本财力保障能力差距,加大对广西落后县级地区的倾斜力度;四是加快转变政府职能、建立健全财政资金监督管理体系,优化广西县级基本财力保障支出方式,提高广西县级基本财力保障能力。
[Abstract]:The county-level government is the most important level of local government in our country. It plays a central role in the process of government governance and social management. The effect of government function directly affects the overall situation of economic and social development. The realization of county-level government functions needs county-level finance as an important material guarantee. However, the present financial situation of county-level areas in China is not optimistic, and the current financial system of our country still has the prominent problem of financial resources moving up and decentralization of power. In addition, the expenditure pressure of county basic financial resources needs to be guaranteed is increasing. This has led to the shortage of basic financial security in most county-level areas of China and has become a restrictive factor in the construction of a harmonious socialist society with Chinese characteristics. Therefore, under the guidance of the task of realizing the goal of building a well-off society in an all-round way, the county-level government should not only strive to strengthen the ability of financial self-sufficiency, but also further improve the financial system from top to bottom, and strive to improve the basic financial security capacity of county-level areas. This paper firstly analyzes the basic financial security situation in the county-level area of Guangxi, and points out that there are insufficient financial resources in the county-level area of Guangxi, and the expenditure pressure on the county-level basic financial security expenditure is great. The basic financial support capacity of different county-level areas is not balanced, and there are some unreasonable problems in the process of implementing the basic financial support at county level. Then, using the empirical analysis and comparative analysis to the basic financial security situation of Guangxi county-level area, the paper demonstrates and supports the viewpoint put forward. On this basis, the article synthetically considers the factors of economic development, transfer payment, financial system, supervision and management, respectively from the county economic development level of Guangxi backward, transfer payment system is not standardized, In the current financial management system, the mismatch of administrative power and financial power, the difference factors in different county-level areas and the unreasonable expenditure mode in the process of implementing the basic financial resources at the county level are analyzed. Finally, aiming at the above reasons, the paper puts forward the countermeasures to improve the basic financial capacity of Guangxi county level: first, to strengthen the basic financial resources of Guangxi county level through multiple channels, and to tap the potential of county financial growth. Second, we should further improve the financial system and speed up the reform of the financial system, and rationally standardize the expenditure range of basic financial security at the county level in Guangxi; Third, efforts should be made to narrow the gap in the basic financial support capacity between different county-level areas in Guangxi, and to increase the inclination to the backward county-level areas in Guangxi; fourth, to speed up the transformation of government functions and establish and improve the supervision and management system of financial funds. We will optimize the expenditure pattern of Guangxi's county-level basic financial security and improve its county-level basic financial security capability.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.7

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