本文選題：內蒙古地區(qū) + 財政均等化　； 參考：《內蒙古財經大學》2017年碩士論文

【摘要】：自改革開放以來,我國的經濟增速不斷加快,綜合國力日益強盛,但是地區(qū)間的經濟差距依舊較大,人均財政收入收入高的區(qū)域是收入低地區(qū)的十幾倍甚至幾十倍,不同地區(qū)基本公共服務供給差距所導致的區(qū)域經濟發(fā)展差異,不利于社會和諧發(fā)展。十八大提出要實現(xiàn)基本公共服務均等化、縮小區(qū)域發(fā)展差距,政府可以實行轉移支付制度,調整區(qū)域間財力資源,促進財政均等化的實現(xiàn)。內蒙古是我國五大少數民族自治區(qū)之一,也是欠發(fā)達地區(qū),區(qū)域內經濟資源的分布極不均衡。截止2016年,內蒙古自治區(qū)仍然有31個國家級貧困旗縣、14個區(qū)級貧困旗縣。自分稅制改革以來,內蒙古所接受的中央轉移支付呈明顯的上漲趨勢,年均增長速度約10%和支出增速持平,財政轉移支付在彌補財政缺口、平衡地方財力和改善公共服務方面發(fā)揮了重大作用。盡管如此,內蒙古區(qū)級層面以及盟市、旗縣級層面的公共服務供給依然落后于東部各省,區(qū)域范圍內各盟市、旗縣之間的公共服務供給能力和水平呈現(xiàn)出時間和空間的巨大差異,在民族地區(qū)通過轉移支付手段改善各盟市、旗縣級層面上的公共服務供給方面的效果并不顯著,因此,在我國現(xiàn)階段民族地區(qū)的發(fā)展思路是如何加快少數民族地區(qū)的發(fā)展進程,共同實現(xiàn)社會和諧發(fā)展。本文由引言、正文和結語組成。第一部分緒論介紹了選題背景和意義;其次其次介紹了國內外的主要觀點和觀點;最后給出了本文的創(chuàng)新點和有待彌補的不足。在第二部分中,整理了轉移支付理論、財政均等化理論、和促進財政均等化效應實現(xiàn)等基本理論,這些理論構建成為了本文研究內蒙古自治區(qū)財政轉移支付均等化效應的理論基礎。第三部分是本文的實證分析部分,基于對于內蒙古自治區(qū)政府轉移支付現(xiàn)狀、影響民族地區(qū)財政轉移支付均等化效果的因素分析,本文從變異系數測算、基尼系數測算和財力差異貢獻度測算三個角度分析了內蒙古自治區(qū)轉移支付的財政均等化效應。第四部分根據實證結果并且結合內蒙古自治區(qū)轉移支付現(xiàn)狀提出政府轉移支付在財政均等化中存在的問題為改善轉移支付制度提出一定的政策和建議。
[Abstract]:Since the reform and opening up to the outside world, the economic growth rate of our country has been accelerating and the overall national strength is increasingly strong. However, the economic gap between regions is still large. The regions with high per capita financial income are more than 10 times or even tens of times higher than those with low incomes. The difference of regional economic development caused by the gap in the supply of basic public services in different regions is not conducive to the harmonious development of society. In the 18th National Congress of the Communist Party of China, it is proposed to realize the equalization of basic public services and narrow the regional development gap. The government can implement the transfer payment system, adjust the financial resources among regions, and promote the realization of fiscal equalization. Inner Mongolia is one of the five major minority autonomous regions in China and is also an underdeveloped region. The distribution of economic resources in the region is extremely uneven. As of 2016, the Inner Mongolia Autonomous region still has 31 national poor flag counties and 14 regional poor flag counties. Since the reform of the tax distribution system, the central transfer payment accepted by Inner Mongolia has shown an obvious upward trend, with an average annual growth rate of about 10% and an annual expenditure growth rate of about 10%, and the fiscal transfer payment is making up for the fiscal gap. Balancing local financial resources and improving public services have played a major role. Nevertheless, the provision of public services at the district level in Inner Mongolia and at the county level and at the flag and county level in Inner Mongolia is still lagging behind that in the eastern provinces. The capacity and level of public service supply between flag and county show great difference in time and space, and the effect on public service supply at the level of flag and county is not remarkable in minority areas by means of transfer payment. How to speed up the development of minority areas and realize the harmonious development of the society is the way of the development of minority areas in our country at the present stage. This article consists of introduction, text and conclusion. The first part of the introduction introduces the background and significance of the topic; secondly introduces the main points of view and views at home and abroad; finally gives the innovation of this paper and the shortcomings to be remedied. In the second part, the theory of transfer payment, the theory of fiscal equalization and the theory of promoting the realization of fiscal equalization effect are summarized. These theories have become the theoretical basis of this paper to study the equalization effect of fiscal transfer payment in Inner Mongolia Autonomous region. The third part is the empirical analysis part of this paper. Based on the analysis of the factors that affect the equalization effect of the fiscal transfer payment in the minority areas, this paper calculates the coefficient of variation from the point of view of the present situation of the government transfer payment in Inner Mongolia Autonomous region. The fiscal equalization effect of transfer payment in Inner Mongolia Autonomous region is analyzed from three angles: Gini coefficient calculation and financial difference contribution measure. In the fourth part, according to the empirical results and combined with the present situation of transfer payment in Inner Mongolia Autonomous region, the problems in fiscal equalization of government transfer payment are put forward, and some policies and suggestions are put forward to improve the transfer payment system.
【學位授予單位】：內蒙古財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.45

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