本文選題：基層財政 + 財政保障　； 參考：《寧夏大學(xué)》2017年碩士論文

【摘要】：基層財政作為我國五級財政中最基礎(chǔ)的層級,為基層政府公共產(chǎn)品和公共服務(wù)的供給提供了重要的資金保障。在當(dāng)前宏觀經(jīng)濟增速減緩、主要稅收減少的新形勢下,基層財政保障問題凸顯。研究寧夏基層財政保障問題,在促進寧夏基層公共服務(wù)體系的建設(shè)發(fā)展、化解因財政保障能力欠缺帶來的社會矛盾以維護少數(shù)民族地區(qū)社會的長治久安,實現(xiàn)寧夏“十三五”期間城鄉(xiāng)同步建成小康社會目標(biāo)和基層財稅體制改革目標(biāo)等方面具有重要意義。本文在研究了基層財政保障相關(guān)理論的基礎(chǔ)上,首先,從寧夏基層財政保障的制度建設(shè)入手,理順了其歷史沿革,總結(jié)歸納了寧夏在構(gòu)建基層財政保障機制方面的實踐措施。其次,分析了目前國家和自治區(qū)與基層財政有關(guān)的新的經(jīng)濟形勢,進而又從寧夏基層財政收支的規(guī)模、結(jié)構(gòu)、缺口和債務(wù)方面闡述了寧夏基層財政保障的現(xiàn)狀。最后,得到寧夏基層財政在新環(huán)境下相對性減收、自給能力弱、“吃飯財政”現(xiàn)象仍待改善、債務(wù)負擔(dān)依然沉重等結(jié)論。為綜合考量寧夏基層財政保障的能力,本文通過特定的指標(biāo),利用因子分析法,對寧夏基層財政的保障能力進行了縱向和橫向的測算。通過對測算結(jié)果的分析,本文認為目前寧夏基層財政能力總體上處于較低的水平,但近年來有不斷增強的趨勢;按地理位置劃分,寧夏基層財政保障能力仍然處于北高南低的不均衡狀態(tài)。本文還根據(jù)對寧夏縣鄉(xiāng)的調(diào)研情況,從成績和困難兩方面總結(jié)了寧夏基層財政保障的效果。通過分析認為寧夏基層財政在保障政府基本運轉(zhuǎn)、民生建設(shè)領(lǐng)域取得了較好的成績,但也存在財政收支缺口大、掛賬率高、公共資源浪費、轉(zhuǎn)移支付制度不完善、鄉(xiāng)鎮(zhèn)財政職能弱化等問題。最后,針對造成寧夏基層財政保障困難的原因,本文從發(fā)展經(jīng)濟促進財政增收、完善制度建設(shè)、優(yōu)化財政管理、調(diào)動多種要素參與社會治理等方面提出了完善寧夏基層財政保障的對策和建議。
[Abstract]:Grass-roots finance, as the most basic level in the five levels of finance, provides an important financial guarantee for the supply of public goods and services to grass-roots governments. In the current macroeconomic growth rate slow down, the main tax reduction in the new situation, grassroots financial security issues highlight. In order to promote the construction and development of the public service system at the grass-roots level in Ningxia, to resolve the social contradictions brought about by the lack of financial support capacity, and to maintain the long-term stability of the society in minority areas, It is of great significance to realize the goal of building a well-off society in both urban and rural areas and the reform of fiscal and taxation system at the grass-roots level during the 13th Five-Year Plan period in Ningxia. On the basis of studying the relevant theories of financial security at the grass-roots level, this paper begins with the institutional construction of the financial security at the grass-roots level in Ningxia, straightens out its historical evolution, and summarizes the practical measures of constructing the financial security mechanism at the grass-roots level in Ningxia. Secondly, the paper analyzes the new economic situation of the state and autonomous region related to grass-roots finance, and then expounds the present situation of Ningxia grass-roots financial security from the aspects of the scale, structure, gap and debt of the basic level fiscal revenue and expenditure in Ningxia. Finally, it is concluded that the basic finance of Ningxia is relatively reduced under the new environment, the ability of self-sufficiency is weak, the phenomenon of "eating finance" still needs to be improved, and the debt burden is still heavy. In order to synthetically consider the ability of financial support at the grass-roots level in Ningxia, this paper calculates the ability of supporting finance at the grass-roots level in Ningxia vertically and horizontally by means of specific index and factor analysis method. Based on the analysis of the results of calculation, this paper holds that the financial capacity of the basic level of Ningxia is generally at a low level, but in recent years, there is an increasing trend; divided by geographical location, Ningxia grass-roots financial support capacity is still in the north high-south low unbalanced state. Based on the investigation of Ningxia county and township, this paper summarizes the effect of financial guarantee in Ningxia from two aspects: achievements and difficulties. Through the analysis, it is concluded that the basic finance of Ningxia has achieved good results in ensuring the basic operation of the government and the construction of people's livelihood, but there are also large gaps in fiscal revenue and expenditure, a high rate of hanging accounts, waste of public resources, and imperfection of the transfer payment system. The township finance function weakens and so on the question. Finally, in view of the causes of the financial security difficulties at the grass-roots level in Ningxia, this paper aims at improving the financial revenue, perfecting the system construction, and optimizing the financial management by developing the economy. The countermeasures and suggestions on how to improve the basic level financial security of Ningxia are put forward in the aspects of mobilizing various factors to participate in social governance and so on.
【學(xué)位授予單位】：寧夏大學(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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