改革开放以来我国政府间纵向财政转移支付制度演进与改革研究
发布时间：2018-08-27 09:40
【摘要】：改革开放以来,我国政府间纵向财政转移支付制度几经调整,提出“基本公共服务均等化”的目标,逐步形成今日之格局。文章通过对分级包干时期、财政大包干时期、分税制改革初期以及所得税分享改革后转移支付制度的内容、特征和效应进行比较分析后,可以清晰看出我国政府间纵向转移支付制度的演进历程,发现其变迁规律。尤其在所得税分享改革后,我国的财政转移支付制度体系逐渐成熟,内容日趋丰富,有效地缓解了地方财政压力。但是,在制度目标实现方面,仍存在一些不足,集中体现在转移支付制度的目标不明确、资金分配标准不够科学、结构不尽合理、外部约束机制不健全等。在目前的各类转移支付形式中,专项转移支付制度最不规范,地方政府在争取专项转移支付项目上存在较为严重的不公平竞争现象,本文构建模型分析了委托代理框架下关于专项转移支付的激励问题,认为中央政府在选择代理人时要遵守效率优先的原则,采取奖惩结合的办法。文章在借鉴国外成功的转移支付制度的基础上,结合我国现行财政转移支付制度中存在的问题,提出了较为可行的改进措施：明确划分中央与地方政府的财权与事权；优化和调整转移支付的结构；合理设计转移支付的资金分配标准；加强转移支付资金的预算体系建设；积极推进转移支付配套政策的改革。
[Abstract]:Since the reform and opening up, our government vertical fiscal transfer payment system has been adjusted several times, put forward the goal of "equalization of basic public services", and gradually formed the pattern of today. This paper compares and analyzes the contents, characteristics and effects of the transfer payment system in the period of classified dry period, the period of big fiscal contract, the initial stage of tax distribution reform and the reform of income tax sharing. We can clearly see the evolution course of our government vertical transfer payment system and find its vicissitude law. Especially after the reform of income tax sharing, the financial transfer payment system of our country is gradually mature and rich in content, which effectively alleviates the local financial pressure. However, there are still some deficiencies in the realization of institutional objectives, which are mainly reflected in the unclear objectives of the transfer payment system, the lack of scientific criteria for the allocation of funds, the unreasonable structure, the imperfect external restraint mechanism, and so on. Among the current forms of transfer payment, the system of special transfer payment is the least standard, and the local government has a serious unfair competition phenomenon in striving for the special transfer payment project. This paper constructs a model to analyze the incentive problem of special transfer payment under the framework of principal-agent, and holds that the central government should abide by the principle of efficiency priority in selecting agents and adopt the method of combining rewards and punishments. Based on the successful transfer payment system in foreign countries and the problems existing in the current financial transfer payment system of our country, this paper puts forward some feasible measures for improvement: clearly dividing the financial and administrative rights of central and local governments; We should optimize and adjust the structure of transfer payment, rationally design the standard of fund allocation for transfer payment, strengthen the construction of budget system of transfer payment fund, and actively promote the reform of supporting policy of transfer payment.
【学位授予单位】：福建师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.9
本文编号：2206886
[Abstract]:Since the reform and opening up, our government vertical fiscal transfer payment system has been adjusted several times, put forward the goal of "equalization of basic public services", and gradually formed the pattern of today. This paper compares and analyzes the contents, characteristics and effects of the transfer payment system in the period of classified dry period, the period of big fiscal contract, the initial stage of tax distribution reform and the reform of income tax sharing. We can clearly see the evolution course of our government vertical transfer payment system and find its vicissitude law. Especially after the reform of income tax sharing, the financial transfer payment system of our country is gradually mature and rich in content, which effectively alleviates the local financial pressure. However, there are still some deficiencies in the realization of institutional objectives, which are mainly reflected in the unclear objectives of the transfer payment system, the lack of scientific criteria for the allocation of funds, the unreasonable structure, the imperfect external restraint mechanism, and so on. Among the current forms of transfer payment, the system of special transfer payment is the least standard, and the local government has a serious unfair competition phenomenon in striving for the special transfer payment project. This paper constructs a model to analyze the incentive problem of special transfer payment under the framework of principal-agent, and holds that the central government should abide by the principle of efficiency priority in selecting agents and adopt the method of combining rewards and punishments. Based on the successful transfer payment system in foreign countries and the problems existing in the current financial transfer payment system of our country, this paper puts forward some feasible measures for improvement: clearly dividing the financial and administrative rights of central and local governments; We should optimize and adjust the structure of transfer payment, rationally design the standard of fund allocation for transfer payment, strengthen the construction of budget system of transfer payment fund, and actively promote the reform of supporting policy of transfer payment.
【学位授予单位】：福建师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.9
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，本文编号：2206886
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