老挝地方财政收入管理的研究
发布时间：2018-11-07 21:21
【摘要】：任何国家的政府均有义务向本辖区的公民提供公共产品的义务,尤其是维护本辖区正常的财务稳定,保证地方政府能够有符合需要的稳定收入以维持其正常运转,应保障地方发展需要的地方财政。有非常多的因素会影响到地方财政最终的收入状况,如具体的地方财政收入的分配,管理,方式,以及地方的实际人口,经济状况等都会影响到最终的财政收入总额。由于地方财政收入会直接影响到社会的发展速度及方向,则完善该地区的财政收入方式与结构,使其高效和稳定,才能从根本上促进地方的繁荣,并最终是国家的收入增加并使社会摆脱贫困,实现整个国家的持续发展。但如果地方财政收入的结构不合理则也会同样的影响到国家的经济发展,其重要性不言而喻。 老挝自革新开放以来,政府加大了对地方财政收入的政策改革,本文从国家、地方财政收入管理的基础理论出发,研究地方收入管理政策的共性内容,尤其是分析地方财政收入的构成及中央与地方间分税制的方式,研究其他国家地方财政收入管理的经验,第四章研究老挝财政收入管理的现状,从实证的角度出发分析老挝地方财政收入管理政策及影响其收入的因素,进而分析其内存在的问题,分析可能会产生的不良影响。针对这些问题,论文在第五部分提出了一些对策建议,包括：建立健全财政编制制度；完善财政编审组织系统；健全财政监督和公开制度；推行财政绩效评价机制。这些措施可望优化地方财政收入结构,使得老挝地方经济能更健康的发展。 本文以实证分析为基础用理论联系实际的方法研究老挝的财政现状,分析老挝财政收入的现状及政策,管理方面的框架,并以理论为基础,找出老挝地方财政收入管理因素中存在的问题,并结合地方情况及发展程度、文化特色,针对地方财政收入管理理论进行研究,创新性的提一些有效的政策和建议。
[Abstract]:The obligation of any Government to provide public goods to the citizens of its own jurisdiction, in particular to maintain the normal financial stability of its jurisdiction and to ensure that local governments have a stable income commensurate with their needs in order to maintain their normal functioning, Local finance for local development needs should be safeguarded. There are many factors that will affect the final revenue situation of local finance, such as the distribution, management, mode of local fiscal revenue, the actual population of the local, economic situation and so on will affect the final fiscal revenue. As the local fiscal revenue will directly affect the speed and direction of social development, then perfecting the pattern and structure of the fiscal revenue in the region, making it efficient and stable, can fundamentally promote local prosperity. Finally, it is the national income increase and the society out of poverty to realize the sustainable development of the whole country. However, if the structure of local revenue is not reasonable, it will also affect the economic development of the country, its importance is self-evident. Since the reform and opening up of Laos, the government has stepped up the policy reform on local fiscal revenue. This paper, based on the basic theory of national and local fiscal revenue management, studies the common contents of local revenue management policies. In particular, it analyzes the composition of local fiscal revenue and the way of tax distribution between the central and local governments, studies the experiences of other countries in the management of local fiscal revenue, and studies the current situation of fiscal revenue management in Laos in the fourth chapter. From the perspective of empirical analysis, this paper analyzes the local fiscal revenue management policy in Laos and the factors affecting its income, and then analyzes the existing problems and the possible adverse effects. In the fifth part, the paper puts forward some countermeasures and suggestions, including: establishing and perfecting the financial compilation system; perfecting the financial editorial and review organization system; perfecting the financial supervision and public system; and promoting the financial performance evaluation mechanism. These measures are expected to optimize the local revenue structure and enable the local economy to develop more healthily. Based on the empirical analysis, this paper studies the present financial situation of Laos with the method of integrating theory with practice, analyzes the present situation and policy of Lao fiscal revenue, the framework of management, and based on the theory, This paper finds out the problems existing in the factors of local fiscal revenue management in Laos, and studies the theory of local fiscal revenue management according to the local situation and development degree and cultural characteristics, and puts forward some effective policies and suggestions.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F813.34
本文编号：2317601
[Abstract]:The obligation of any Government to provide public goods to the citizens of its own jurisdiction, in particular to maintain the normal financial stability of its jurisdiction and to ensure that local governments have a stable income commensurate with their needs in order to maintain their normal functioning, Local finance for local development needs should be safeguarded. There are many factors that will affect the final revenue situation of local finance, such as the distribution, management, mode of local fiscal revenue, the actual population of the local, economic situation and so on will affect the final fiscal revenue. As the local fiscal revenue will directly affect the speed and direction of social development, then perfecting the pattern and structure of the fiscal revenue in the region, making it efficient and stable, can fundamentally promote local prosperity. Finally, it is the national income increase and the society out of poverty to realize the sustainable development of the whole country. However, if the structure of local revenue is not reasonable, it will also affect the economic development of the country, its importance is self-evident. Since the reform and opening up of Laos, the government has stepped up the policy reform on local fiscal revenue. This paper, based on the basic theory of national and local fiscal revenue management, studies the common contents of local revenue management policies. In particular, it analyzes the composition of local fiscal revenue and the way of tax distribution between the central and local governments, studies the experiences of other countries in the management of local fiscal revenue, and studies the current situation of fiscal revenue management in Laos in the fourth chapter. From the perspective of empirical analysis, this paper analyzes the local fiscal revenue management policy in Laos and the factors affecting its income, and then analyzes the existing problems and the possible adverse effects. In the fifth part, the paper puts forward some countermeasures and suggestions, including: establishing and perfecting the financial compilation system; perfecting the financial editorial and review organization system; perfecting the financial supervision and public system; and promoting the financial performance evaluation mechanism. These measures are expected to optimize the local revenue structure and enable the local economy to develop more healthily. Based on the empirical analysis, this paper studies the present financial situation of Laos with the method of integrating theory with practice, analyzes the present situation and policy of Lao fiscal revenue, the framework of management, and based on the theory, This paper finds out the problems existing in the factors of local fiscal revenue management in Laos, and studies the theory of local fiscal revenue management according to the local situation and development degree and cultural characteristics, and puts forward some effective policies and suggestions.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F813.34
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