本文選題：轉(zhuǎn)移支付制度 + 基本公共服務(wù)均等化　； 參考：《河北大學(xué)》2014年碩士論文

【摘要】：黨的十八大指出：“加快財(cái)稅體制改革，健全中央和地方財(cái)力與事權(quán)相匹配的體制，完善基本公共服務(wù)均等化和主體功能區(qū)建設(shè)的公共財(cái)政體系�！笔澜绺鲊�(guó)治理國(guó)家遇到的一個(gè)根本問(wèn)題就是實(shí)現(xiàn)公共服務(wù)的均等化，這既是公民的基本權(quán)利，也是公共財(cái)政的主要目的。世界上任何國(guó)家想要達(dá)到絕對(duì)的均等是不可能的，但是不均等的程度要控制在一定的范圍之內(nèi)，否則會(huì)違背實(shí)現(xiàn)共同富裕的根本目標(biāo)。解決不均等問(wèn)題需要發(fā)揮政府公共財(cái)政的作用，構(gòu)建一個(gè)合理的利益均衡體制。目前，中央逐步加大了公共財(cái)政支出，擴(kuò)大轉(zhuǎn)移支付規(guī)模，其根本目的就是解決我國(guó)各地區(qū)財(cái)力差異，使公共服務(wù)更加均等化。但是通過(guò)調(diào)查發(fā)現(xiàn)，我國(guó)省、市、自治區(qū)中的財(cái)政轉(zhuǎn)移支付體制中存在缺陷，影響其功能的發(fā)揮。尤其是我國(guó)省級(jí)以下的轉(zhuǎn)移支付制度不夠完善，對(duì)縣、鄉(xiāng)之間的財(cái)力差異彌補(bǔ)就不足，拉大了它們之間的差距。因此，我國(guó)必須對(duì)轉(zhuǎn)移支付中存在的問(wèn)題進(jìn)行分析，，提出解決問(wèn)題的方式，這對(duì)我國(guó)形成新型的轉(zhuǎn)移支付制度和我國(guó)現(xiàn)在正在倡導(dǎo)的“和諧社會(huì)”都存在著重要意義。 在解決財(cái)政轉(zhuǎn)移支付制度中存在的問(wèn)題時(shí)，我們可以從多角度、多方位出發(fā)來(lái)解決地區(qū)間財(cái)力差異問(wèn)題，促進(jìn)公共服務(wù)均等化。論文以轉(zhuǎn)移支付的基礎(chǔ)理論為基礎(chǔ)，查閱了大量的有關(guān)資料，同時(shí)，借鑒發(fā)達(dá)國(guó)家地方政府財(cái)政轉(zhuǎn)移支付改革經(jīng)驗(yàn)，通過(guò)對(duì)山東省以下財(cái)政收支狀況和政府轉(zhuǎn)移支付制度進(jìn)行深入的實(shí)證分析，為山東省公共財(cái)政改革的深化提供有價(jià)值的理論和政策建議，促進(jìn)基本公共服務(wù)均等化。
[Abstract]:The 18th National Congress of the CPC pointed out: "Speed up the reform of the fiscal and taxation system, perfect the system of matching central and local financial resources with administrative power, and perfect the public financial system of equalization of basic public services and the construction of major functional areas." One of the fundamental problems in governing countries in the world is to realize the equalization of public services, which is not only the basic right of citizens, but also the main purpose of public finance. It is impossible for any country in the world to achieve absolute equality, but the degree of inequality must be controlled within a certain range, otherwise it will run counter to the fundamental goal of achieving common prosperity. To solve the problem of inequality, we need to give play to the role of government public finance and construct a reasonable system of interest balance. At present, the central government has gradually increased public financial expenditure and expanded the scale of transfer payments, the fundamental purpose of which is to solve the financial differences in various regions of China and to make public services more equal. But through the investigation, it is found that there are some defects in the financial transfer payment system in our province, city and autonomous region, which affect the exertion of its function. Especially, the transfer payment system below provincial level is not perfect, and the financial difference between counties and townships is insufficient, which widens the gap between them. Therefore, our country must carry on the analysis to the transfer payment existing question, proposed the way to solve the problem, this has the important significance for our country to form the new transfer payment system and the "harmonious society" which our country is advocating now. In order to solve the problems existing in the financial transfer payment system, we can solve the financial differences between regions from various angles and from different directions to promote the equalization of public services. Based on the basic theory of transfer payment, the paper consulted a large number of relevant materials, and at the same time, learned from the experience of local government fiscal transfer payment reform in developed countries. Based on the empirical analysis of the fiscal revenue and expenditure under Shandong Province and the government transfer payment system, this paper provides valuable theoretical and policy suggestions for the deepening of public finance reform in Shandong Province, and promotes the equalization of basic public services.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.45

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