辽宁县际财政均等化问题研究
发布时间：2018-11-18 22:16
【摘要】：财政均等化是当今社会实现公共服务均等化的重要措施，其实现程度不仅直接关系到全体居民的福利水平，还对提高资源配置效率以及促进社会和谐发展具有重大影响。如何根据现有的经济发展水平和社会成员的需求程度，让社会成员平等地享受基本公共服务的权利，已经成为当前社会转型面临的重大问题。财政均等化的研究凸显出其现实必要性。 辽宁省共有44个县市，县域经济的发展已逐渐成为辽宁发展的重要推动力量。地方政府财政均等化不仅是进一步促进辽宁省经济健康发展、推动社会基本公共服务均等化的重要保证，也是全社会缩小差距、实现社会公平和可持续发展的必然要求。 本文通过2003—2012年辽宁省44个县市财政均等化数据情况的分析，找出辽宁省县际财政均等化存在的主要问题，并就此提出相应的建议和意见。文章共分为三大部分，第一部分重点阐述了财政均等化背景及意义，分析了财政均等化的内涵、定义以及理论依据，第二部分为实证分析部分，将财政均等化分为财政能力均等化以及公共服务均等化两大方面，通过变异系数、基尼系数以及均等化系数等指标对辽宁44个县市进行财政能力进行测算，，通过极差率、变异系数等指标对各县市基础教育、基本医疗卫生、就业服务、社会保障等公共服务均等化进行衡量。第三部分为对策建议部分，分别从加大政府支持、促进县域发展、加强社会监督等三大方面促进辽宁县域财政均等化。
[Abstract]:Fiscal equalization is an important measure to realize the equalization of public services in today's society. The degree of its realization is not only directly related to the welfare level of all residents, but also has a great impact on improving the efficiency of resource allocation and promoting the harmonious development of society. How to let the social members enjoy the right of basic public service equitably according to the current level of economic development and the needs of social members has become a major problem in the current social transformation. The study of fiscal equalization highlights its practical necessity. There are 44 counties and cities in Liaoning Province, and the development of county economy has gradually become an important driving force for Liaoning's development. The equalization of local government finance is not only an important guarantee to promote the healthy economic development of Liaoning Province and promote the equalization of basic social public services, but also an inevitable requirement for the whole society to narrow the gap and realize social equity and sustainable development. Based on the analysis of fiscal equalization data of 44 counties and cities in Liaoning Province from 2003 to 2012, this paper finds out the main problems existing in fiscal equalization among counties in Liaoning Province, and puts forward corresponding suggestions and suggestions. The first part focuses on the background and significance of fiscal equalization, and analyzes the connotation, definition and theoretical basis of fiscal equalization. The second part is empirical analysis. The fiscal equalization is divided into two aspects: the equalization of fiscal capacity and the equalization of public services. The fiscal capacity of 44 counties and cities in Liaoning is measured by means of the coefficient of variation, the Gini coefficient and the coefficient of equalization. The coefficient of variation measures the equalization of basic education, basic health care, employment services, social security and other public services in counties and cities. The third part is the countermeasure and suggestion part, which promotes the fiscal equalization of Liaoning county from three aspects: increasing the government support, promoting the development of the county area and strengthening the social supervision.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2
本文编号：2341438
[Abstract]:Fiscal equalization is an important measure to realize the equalization of public services in today's society. The degree of its realization is not only directly related to the welfare level of all residents, but also has a great impact on improving the efficiency of resource allocation and promoting the harmonious development of society. How to let the social members enjoy the right of basic public service equitably according to the current level of economic development and the needs of social members has become a major problem in the current social transformation. The study of fiscal equalization highlights its practical necessity. There are 44 counties and cities in Liaoning Province, and the development of county economy has gradually become an important driving force for Liaoning's development. The equalization of local government finance is not only an important guarantee to promote the healthy economic development of Liaoning Province and promote the equalization of basic social public services, but also an inevitable requirement for the whole society to narrow the gap and realize social equity and sustainable development. Based on the analysis of fiscal equalization data of 44 counties and cities in Liaoning Province from 2003 to 2012, this paper finds out the main problems existing in fiscal equalization among counties in Liaoning Province, and puts forward corresponding suggestions and suggestions. The first part focuses on the background and significance of fiscal equalization, and analyzes the connotation, definition and theoretical basis of fiscal equalization. The second part is empirical analysis. The fiscal equalization is divided into two aspects: the equalization of fiscal capacity and the equalization of public services. The fiscal capacity of 44 counties and cities in Liaoning is measured by means of the coefficient of variation, the Gini coefficient and the coefficient of equalization. The coefficient of variation measures the equalization of basic education, basic health care, employment services, social security and other public services in counties and cities. The third part is the countermeasure and suggestion part, which promotes the fiscal equalization of Liaoning county from three aspects: increasing the government support, promoting the development of the county area and strengthening the social supervision.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2
【参考文献】
相关期刊论文 前8条
1 王悦荣;;财政支出视角广东公共服务均等化研究[J];宏观经济研究;2010年08期
2 谷成;;财政均等化:理论分析与政策引申[J];经济理论与经济管理;2007年10期
3 颜学勇;周美多;;东北三省省内县际间财力差异的比较研究——基于1999—2004年县级数据的实证分析[J];经济研究导刊;2012年10期
4 陈秀山,石碧华;区域经济均衡与非均衡发展理论[J];教学与研究;2000年10期
5 李凌;卢洪友;;西方财政均等化制度设计研究及其启示[J];科学社会主义;2008年02期
6 卞松华;;我国学者对公平正义理论研究综述[J];陕西教育·理论;2006年04期
7 张建华;;一种简便易用的基尼系数计算方法[J];山西农业大学学报(社会科学版);2007年03期
8 曹俊文;罗良清;;转移支付的财政均等化效果实证分析[J];统计研究;2006年01期
相关博士学位论文 前1条
1 程岚;实现我国基本公共服务均等化的公共财政研究[D];江西财经大学;2009年
本文编号：2341438
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2341438.html
