促进山东省区域基本公共服务均等化的公共财政研究

发布时间：2018-03-10 17:36

本文选题：区域基本公共服务均等化　切入点：公共财政　出处：《山东师范大学》2015年硕士论文　论文类型：学位论文

【摘要】：当前，在我国区域之间、城乡之间和人群之间较为普遍存在的基本公共服务差异中，区域非均衡现象尤为突出。党在十八大报告中着重提出要“推进基本公共服务均等化”，报告认为推进基本公共服务均等化是促进民生、创新管理的内在要求。由于公共财政政策的运用对基本公共服务均等化的实现具有较为显著的作用，为了有效改善基本公共服务总量不足、结构失衡等问题，进一步提升区域基本公共服务的均等化水平，本文从公共财政的视角，以山东省为例来深入探析区域基本公共服务均等化存在的现状与问题，并进一步探索促进区域基本公共服务均等化的财政安排。山东省是我国东部沿海经济大省，并且其基本公共服务水平存在明显的区域差异，在区域基本公共服务均等化的研究中具有典型性，以山东省为研究对象对于存在显著区域差异的经济和人口大省具有重要的借鉴意义。整篇论文分为六个章节：第一章是导言，主要阐述了本选题的研究背景及意义，并对基本公共服务均等化的相关文献研究进行了梳理，简单讲明了本文的研究思路和研究方法。第二章是公共财政促进区域基本公共服务均等化的理论基础及机理分析。首先，，对基本公共服务及其均等化、公共财政的概念进行界定与解释。其次，本章节又整理了与基本公共服务均等化、公共财政相关的理论学说。最后，在概念和相关理论的基本上，进一步阐述了公共财政促进基本公共服务均等化的作用机制和作用路径，为下面章节的研究做好充实的理论铺垫。第三章是山东省区域基本公共服务均等化现状与财政原因分析。均等化现状部分主要用两种方法进行分析，一是对各项基本公共服务均等化程度变动趋势的描述性分析，二是通过构建区域基本公共均等化的指标体系，对山东省区域基本公共服务均等化程度进行了综合评价。分析得出：目前，山东省基本公共服务水平的区域特征较为明显，全省只有不到一半的城市其基本公共服务水平达到或超过全省平均水平，各地市的基本公共服务水平和三个主要的基本公共服务分项指数的差异较大。接着，本文从财政政策角度，使用回归分析得出，影响区域基本公共均等化的因素主要包括经济发展水平和财政支出。基本公共服务水平与经济发展水平以及人均预算支出水平之间呈正相关关系。而不同地区的基本公共服务差距小于其经济水平差距，这主要是因为财政投入及政府间财政转移支付取得了一定的均等化实效。但是，山东省区域基本公共服务仍然存在着明显差距，究其在财政方面的原因，本文认为主要有以下几点：一是对基本公共服务的财政投入总量仍然不足；二是政府间财权与事权不对称；三是地方政府税收收入的来源较为狭窄；四是财政转移支付缺乏力度等等。以第三章的分析结论为基础，第四章以山东省2013年的数据为例，对促进区域基本公共服务均等化的财政投入进行了测算。在计算各地市支出成本差异系数、基本公共服务均等化人均支出标准、收入能力差异系数、均等化人均收入标准的基础上，得出了山东省均等化转移支付数据。将实际转移支付数据与均等化转移支付数据进行对比分析可知，除了东营、烟台、威海、滨州这四个地市之外，其他地市的均等化转移支付数额均高于实际的转移支付数。山东省的转移支付应作出合理地调整。第五章是促进均等化的财政建议部分。政府除了应加大对基本公共服务的财政投入力度外，还应合理安排财政支出结构，做好财权与事权的对应，健全规范省以下转移支付制度，以及加强对转移支付的预算、监督及绩效管理，才能更好地促进区域基本公共服务均等化的实现。由于基本公共服务均等化所覆盖的范围较为广泛，“因素法”涉及的支出成本差异影响因素众多，以及数据的收集和整理存在一定的困难，本文的研究仍存在一些缺陷，而这些缺陷也成为了后续研究的进步与提升空间。此外，在本文的基础上，还可以进一步对“均等化转移支付对区域基本公共服务均等化的效果”进行评价，并将实际转移支付与均等化转移支付的均等化效果进行对比分析。这些内容将是本人以后相关研究的努力方向。
[Abstract]:At present, between regional differences in basic public services between urban and rural areas and people generally existed in the regional unbalanced phenomenon is particularly prominent. The party in eighteen big reports put forward to promote the equalization of basic public services ", report that promote the equalization of basic public services is to promote the people's livelihood, the inherent requirements of innovation management. Due to the use of public fiscal policy to achieve the equalization of basic public services has significant effect, in order to improve the total lack of basic public services, structural imbalance, further improve the level of equalization of basic public services in the region rise, this paper from the perspective of public finance, taking Shandong Province as an example, the present situation and problems of to further the equalization of basic public services of the region, and to further explore and promote the regional equalization of basic public services, financial arrangements. Shandong province is China The eastern coastal economic province, and there is an obvious regional difference in the level of basic public services, is typical in the study of regional equalization of basic public services in Shandong Province as the research object has an important reference for the significant regional differences in economic and population big province.
The whole paper is divided into six chapters.
The first chapter is the introduction. It mainly describes the background and significance of this topic, and combs the related literature research on the equalization of basic public services, and makes a brief statement of the research ideas and research methods.
The second chapter is the analysis of public finance to promote theoretical basis and mechanism of regional equalization of basic public services. Firstly, the basic public services and the equalization, defines and explains the concept of public finance. Secondly, this chapter also sorted out and the equalization of basic public services, public finance related theory. Finally, in concept and the related theory basically, further elaborated the public finance mechanism and paths to promote the equalization of basic public services, pave the way for the purpose of fulfilling.
The third chapter is the analysis of Shandong province regional equalization of basic public service status and financial reasons. The main part of the current situation of equalization in two ways, one is the analysis of the trend of changing the level of equalization of basic public services of the descriptive, two is through the construction of regional basic public equalization index system, comprehensive evaluation of equalization the basic public services in Shandong province. The degree of analysis: at present, the regional characteristics of the level of basic public services in Shandong province is obvious, the province's only less than half of the city the level of basic public services to achieve or exceed the average level of the Province around the city, differences in the level of basic public services and the three main items of basic public services the index is larger. Then, from the angle of financial policy, using regression analysis, the factors which influence the regional equalization of basic public includes economic The development level and fiscal expenditure. The level of basic public services and economic development level and the positive correlation between per capita expenditure level. And the gap of public service in different regions is less than the gap between the economic level, this is mainly because the financial investment and the intergovernmental fiscal transfer payment equalization achieved certain efficacy. However, the basic area of Shandong province public service there is still an obvious gap between the reason in terms of finance, this article argues that there are the following points: one is the basic public services of the total financial investment is still insufficient; two is the intergovernmental financial authority and power asymmetry; three is the local government tax revenue is relatively narrow; the four is the lack of fiscal transfer payment efforts and so on.
The third chapter is the conclusion of the analysis as the foundation, the fourth chapter to the data of Shandong Province in 2013 for example, financial investment to promote the regional equalization of basic public services were measured. In the calculation of costs around the city difference coefficient, the equalization of basic public services expenditure per capita income standard, ability difference, basic equalization of income per capita on the standard, the Shandong province equalization transfer data. The actual data transfer and equalization transfer data comparison analysis, in addition to Dongying, Yantai, Weihai, Binzhou, the four cities outside the transfer equalization of other city transfer payment amount is higher than that of the actual payment transfer number. Shandong Province, the payment should make a reasonable adjustment.
The fifth chapter is to promote fiscal equalization. That government should not only increase government investment in basic public services, reasonable arrangements for the fiscal expenditure structure should also make corresponding, financial and administrative powers, standardize the transfer payment system of the province, and to strengthen the budget supervision and transfer payment, performance management, in order to better to promote the realization of regional equalization of basic public services.
Due to the coverage of the equalization of basic public services more widely, "impact factor method" relates to the costs difference of many factors, and the data collection and processing is difficult, there are still some defects in this study, and these defects have become the future research progress and promotion space. In addition, in this paper on the basis of, can also be evaluated further to the "equalization transfer on regional basic public service equalization effect", analyzed the equalization effect and the actual transfer payment and transfer payment equalization. These contents will be the future research direction.

【学位授予单位】：山东师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D630

【参考文献】