本文選題：轉(zhuǎn)移支付 + 財(cái)政能力均等化��； 參考：《蘇州大學(xué)》2014年碩士論文

【摘要】：近年來(lái)，隨著民生問(wèn)題越來(lái)越受到關(guān)注，公共服務(wù)均等化已經(jīng)成為我國(guó)轉(zhuǎn)移支付制度的價(jià)值取向。關(guān)于轉(zhuǎn)移支付如何實(shí)現(xiàn)公共服務(wù)均等化的問(wèn)題，國(guó)際上存在兩種不同的轉(zhuǎn)移支付均等化模式，即財(cái)政能力均等化模式和公共服務(wù)均等化模式。本文首先分析了兩種均等化模式的在國(guó)際上的典型應(yīng)用及適用條件，進(jìn)而在分析我國(guó)的政策表述及現(xiàn)行轉(zhuǎn)移支付制度的現(xiàn)狀和改革方向的基礎(chǔ)上，得出我國(guó)欲采用財(cái)政能力均等化模式，即通過(guò)轉(zhuǎn)移支付實(shí)現(xiàn)地區(qū)間的財(cái)力均衡，進(jìn)而促進(jìn)公共服務(wù)的均等化。因此，本文從分析財(cái)政能力均等化模式下轉(zhuǎn)移支付對(duì)地方公共服務(wù)水平作用機(jī)制出發(fā)，考察了我國(guó)轉(zhuǎn)移支付制度的均等化效應(yīng)，進(jìn)而為完善我國(guó)轉(zhuǎn)移支付制度提出了相關(guān)建議。 在研究我國(guó)轉(zhuǎn)移支付均等化效應(yīng)時(shí)，本文在收集相關(guān)數(shù)據(jù)基礎(chǔ)上，綜合運(yùn)用數(shù)據(jù)分析和實(shí)證檢驗(yàn)等方法，研究了轉(zhuǎn)移支付的財(cái)力均等化效應(yīng)、財(cái)力均等化對(duì)公共服務(wù)均等化的影響以及影響地方公共服務(wù)供給水平的因素。研究結(jié)論有三：其一我國(guó)現(xiàn)行轉(zhuǎn)移支付制度對(duì)我國(guó)地區(qū)間財(cái)力均等化程度以及基本公共服務(wù)均等化程度的提高產(chǎn)生了積極影響；其二地方政府的財(cái)力水平能夠顯著影響其公共服務(wù)水平，轉(zhuǎn)移支付能夠通過(guò)促進(jìn)地區(qū)間的財(cái)力均衡以減少地區(qū)間公共服務(wù)水平的差異；其三地方政府的支出偏好也會(huì)對(duì)公共服務(wù)水平產(chǎn)生重要影響，，其影響程度與地方本級(jí)財(cái)力水平相當(dāng)。 基于以上結(jié)論，本文提出建立以包含一般性轉(zhuǎn)移支付、分類轉(zhuǎn)移支付和專項(xiàng)轉(zhuǎn)移支付在內(nèi)的轉(zhuǎn)移支付體系，在促進(jìn)我國(guó)地區(qū)間財(cái)力均衡的同時(shí)，通過(guò)分類轉(zhuǎn)移支付引導(dǎo)地方政府的支出偏好，同時(shí)完善相關(guān)配套措施，通過(guò)更加規(guī)范的轉(zhuǎn)移支付制度實(shí)現(xiàn)我國(guó)基本公共服務(wù)的均等化。
[Abstract]:In recent years, more and more attention has been paid to the problem of people's livelihood. The equalization of public services has become the value orientation of the transfer payment system in China. On the issue of how to realize the equalization of public services, there are two different modes of equalization of transfer payment in the world, namely, the equalization of financial capacity and the equalization of public services. This article first analyzes the typical application and applicable conditions of the two equalization modes in the world. On the basis of the analysis of our country's policy expression and the current situation and reform direction of the current transfer payment system, it is concluded that our country wants to adopt the equalization of financial capacity, namely through transfer payment to realize the balance of financial resources among regions. To promote the equalization of public services, this paper, based on the analysis of the mechanism of the transfer payment to the local public service level under the equalization of financial capacity, investigates the equalization effect of the transfer payment system in China, and then puts forward some suggestions for the improvement of the transfer payment system in China.
In the study of the equalization effect of transfer payment in China, on the basis of collecting relevant data, this paper comprehensively uses data analysis and empirical test to study the financial equalization effect of transfer payment, the influence of financial equalization on the equalization of public services and the factors affecting the level of local public service supply. The conclusions are three: The current transfer payment system in China has a positive impact on the level of financial equalization and the improvement of the equalization of basic public services in China. The level of financial resources of local governments can significantly affect the level of public service. Transfer payment can reduce the inter regional public interest by promoting financial balance in the area. The difference of service level; the expenditure preference of three local governments will also have an important impact on the level of public service, and the degree of its influence is equal to the local level of financial level.
Based on the above conclusions, this paper proposes the establishment of a transfer payment system including general transfer payment, classified transfer payment and special transfer payment. In order to promote the financial balance between China and regions, the local government's expenditure preference is guided by classified transfer payment, and the relevant supporting measures are perfected, through a more standardized transfer. The payment system realizes the equalization of basic public services in China.
【學(xué)位授予單位】：蘇州大學(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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