本文選題：財政困難 + 財力保障能力�。� 參考：《安徽大學(xué)》2017年碩士論文

【摘要】：縣級財政是國家財政的基礎(chǔ),與經(jīng)濟社會發(fā)展直接相關(guān),是保障基層政權(quán)穩(wěn)定、國家財政經(jīng)濟可持續(xù)發(fā)展、社會和諧與穩(wěn)定的基石。自1994年分稅制改革以來,我國財政總實力不斷增強,財政收入增長迅速。但是,自從1994年分稅制改革以后確立了中央政府在財政收入中的主導(dǎo)地位,中央財政收入占財政總收入的比重加大,使得除中央政府以外的各級政府的財政收入大幅度減少。隨著分稅制改革的持續(xù)影響,特別是"營改增"的全面推進,中央政府財權(quán)集聚,使得基層政府特別是縣級政府的財政實力下降較快,財政日趨困難。近年來,全國各地的縣級財政越來越多地出現(xiàn)財政收入與支出不統(tǒng)一,事權(quán)與財政支出責(zé)任之間的不匹配等問題。一直以來為了緩解縣級財政困難問題,從中央到地方都采取了相應(yīng)的一系列措施,使縣級財力得到提高。但是雖然取得了一些成效,但總體沒有使縣級財政擺脫困難的局面,縣級財力保障能力不足。近年來,為了改變縣級財力保障能力不足的問題,相關(guān)人員從理論和實際方面做出了大量的研究,提出了要加強縣級財力保障能力,通過培育縣級政府財源等一系列措施提高縣級政府財政收入,增強縣級財力保障能力,從而從根本上解決縣級財力保障能力不足的問題。本文在此背景下基于財政分權(quán)理論和公共產(chǎn)品理論,分析安徽縣級財力保障的現(xiàn)狀,思考安徽省縣級財力保障中存在的問題,最后提出具體的政策與建議。本文共分為六個部分:第一部分介紹本文的研究背景與意義并梳理關(guān)于縣級財力保障的國內(nèi)外相關(guān)文獻(xiàn);第二部分包括縣級財力保障的相關(guān)概念界定及理論基礎(chǔ),具體包括縣級財力以及縣級財力保障的概念以及財政分權(quán)理論、公共產(chǎn)品理論;第三部分分為三節(jié),首先第一節(jié)主要介紹安徽省縣級財政收支及轉(zhuǎn)移支付情況具體包括財政收入情況、財政支出情況以及稅收返還及轉(zhuǎn)移支付情況;其次第二節(jié)主要對安徽省縣級財力保障能力分析,分別選用因子分析法和變異系數(shù)法,通過整理收集到的相關(guān)數(shù)據(jù)對安徽省2007—2015年縣級財力的保障能力進行實證分析;最后第三節(jié)主要對第二部分的實證分析結(jié)果進行總結(jié);第四部分安徽省縣級財力保障存在的問題及成因。通過第三節(jié)分析可以看出造成安徽省縣級財力保障能力不足主要是存在以下問題:財政收入結(jié)構(gòu)性矛盾顯現(xiàn),財政支出壓力逐步以提高,縣級區(qū)間差距愈加明顯,縣級財政自給能力弱等問題,造成這些問題的主要原因有:縣級產(chǎn)業(yè)結(jié)構(gòu)調(diào)整不到位,農(nóng)業(yè)結(jié)構(gòu)不合理,農(nóng)村市場發(fā)育不完善,財政支出不合理增長,收入分配方式不規(guī)范以及轉(zhuǎn)移支付制度不完善。第五部分國外地方財力保障及經(jīng)驗借鑒,包括聯(lián)邦制國家和單一制國家;第六部分加強安徽省縣級財力保障的政策與建議。具體有:一是加強縣級政府財權(quán)建設(shè)包括三個方面:健全地方稅系,大力培植新興財源以及賦予縣級政府一定的稅收管理權(quán)限;二是規(guī)范轉(zhuǎn)移支付制度包括合理確定轉(zhuǎn)移支付規(guī)模,調(diào)整轉(zhuǎn)移支付結(jié)構(gòu),改進轉(zhuǎn)移支付的分配方式三個方面;三是完善縣級政府事權(quán)與財政支出責(zé)任相匹配;四是營造和優(yōu)化縣級財源建設(shè)發(fā)展環(huán)境。
[Abstract]:The county finance is the foundation of the national finance, which is directly related to the economic and social development. It is the cornerstone of ensuring the stability of the grass-roots political power, the sustainable development of the state finance and economy, the harmony and stability of the society. Since the reform of the tax system in 1994, the total financial strength of our country has been continuously strengthened and the financial income has increased rapidly. But since the reform of the tax system in 1994, it is true. The central government has taken the leading position in the financial revenue, and the proportion of the central fiscal revenue accounts for the proportion of the total financial income, which makes the government's fiscal revenue reduce greatly. With the continuous impact of the tax system reform, especially the "camp to increase", the central government has the financial power to gather, which makes the grass-roots government special. At the county level, the financial strength of the county government has declined rapidly and the finance is increasingly difficult. In recent years, more and more county-level finance all over the country has seen the disunity of fiscal revenue and expenditure, the mismatch between the power and the responsibility of the financial expenditure. In order to alleviate the problem of financial difficulties at the county level, the corresponding one has been taken from the central to the local. A series of measures have been made to improve the financial resources at the county level. However, although some achievements have been made, the overall situation of the county finance has not been overcome, and the financial security ability at the county level is insufficient. In recent years, in order to change the lack of financial security at the county level, a large number of researches have been made in theory and practice in order to change the lack of financial security at the county level. The county-level financial security ability, through a series of measures to raise the county government financial resources and other measures to improve the financial income of the county government, enhance the financial security ability at the county level, and thus fundamentally solve the problem of insufficient financial security at the county level. Based on the financial decentralization theory and the public product theory, this paper analyzes the financial security at the county level in Anhui. The present situation, thinking of the existing problems in financial security in Anhui County, and finally putting forward specific policies and suggestions. This article is divided into six parts: the first part introduces the background and significance of this study and combs the relevant literature about the county financial security at home and abroad; the second part includes the definition and theoretical basis of the county-level financial support. The foundation, including the county-level financial resources and the concept of financial security at the county level, the theory of fiscal decentralization, the theory of public goods; the third part is divided into three sections. First, the first section mainly introduces the financial revenue and expenditure of the county level and transfer payment in Anhui Province, including financial income, financial support, tax return and transfer payment; The next section two mainly analyzes the county financial security ability of Anhui Province, using factor analysis method and variation coefficient method respectively. Through collating the collected data, it carries out an empirical analysis of the county financial security ability of Anhui province from 2007 to 2015; the last third sections mainly summarize the results of the second part of the empirical analysis; the fourth part is the fourth part. The existing problems and causes of county financial security in Anhui province. Through the analysis of the third section, we can see that the lack of financial security ability at the county level in Anhui is mainly the following problems: the structural contradictions of the financial income, the gradual increase of the financial expenditure pressure, the more obvious gap in the county level, the weak ability of the county financial self-sufficiency, and so on, The main reasons for these problems are: the adjustment of the county level industrial structure is not in place, the agricultural structure is not reasonable, the development of the rural market is not perfect, the financial expenditure is not reasonably growing, the income distribution mode is not standardized and the transfer payment system is not perfect. The fifth part of the foreign local financial security and experience reference, including the federal state and the single state state; The sixth part is to strengthen the county-level financial security policies and suggestions in Anhui province. The first is to strengthen the financial power construction of the county government including three aspects: to improve the local tax system, to cultivate the new financial resources and to give the county government a certain tax management authority; two is the standard transfer payment system, including the reasonable determination of the scale of transfer payment and the adjustment. Transfer payment structure to improve the distribution of transfer payment in three aspects. Three is to improve the power of the county government and the responsibility of financial expenditure, and the four is to build and optimize the development and development environment of the county financial resources.

【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.7

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