云南省邊疆民族地區(qū)縣級財(cái)政困境及解困對策
[Abstract]:County-level finance, as the basic level finance of our country, is an important part of the national financial system. County-level finance is not only responsible for the provision of rural public goods, but also for organizing the revenue and expenditure of the county-level finance and managing the county-level government's own funds. The long-term stability of our society.
Yunnan Province belongs to the western frontier province, and has many ethnic components, although rich in mineral resources, but the degree of exploitation is not high, most counties and townships are still dominated by agriculture, but the agriculture of these counties is not developed, still in the stage of traditional weak quality. This paper makes a detailed analysis of the county-level finance of Yunnan Province, especially the frontier ethnic counties, and puts forward corresponding countermeasures and suggestions.
The first part describes the background of the financial difficulties at the county level in China, expounds the theoretical and practical significance of the topic, and draws up the use of literature analysis, qualitative and quantitative analysis, case analysis to analyze the financial difficulties at the county and township levels. The last part of the first chapter is a literature review from both foreign and domestic aspects.
The second part: the theoretical basis of county-level finance, including the functions and characteristics of county-level finance, the basic theory of county-level finance and the indicators to measure county-level financial difficulties, the basic theory of county-level finance includes public goods theory, the theory of external effects and the theory of fiscal decentralization; the indicators to measure county-level financial difficulties include financial self-sufficiency. The proportion of fiscal expenditure to GDP, per capita financial resources, general budgetary revenue rate and comprehensive financial debt ratio.
The third part: the present situation and causes of financial difficulties at the county level in Yunnan Province. Firstly, the overall financial situation of Yunnan Province and the financial situation of the county level in Yunnan Province are summarized. Then ten counties in Yunnan Province are selected for financial analysis. The selected data include GDP, fiscal revenue and expenditure, general budget revenue and expenditure, and people. The average financial resources, the financial support coefficient, the debt balance and so on, obtains respective financial self-sufficiency rate, the per capita financial resources level, the financial revenue and expenditure structure, the financial support coefficient, the debt burden rate and so on. Coefficient, debt burden rate of these five indicators to synthesize the degree of difficulty coefficient. The degree of difficulty coefficient as a dependent variable, the per capita GDP level, transfer payment income as a proportion of total fiscal revenue, general transfer payment as a proportion of total transfer payment, tax revenue as a proportion of general budget income as an independent variable, using Eviews regression analysis. Finally, from the economic factors, financial system factors, social and political history, urban and rural dual system friction, the causes of financial difficulties at the county level are expounded.
The fourth part is the research on the financial system of western countries to alleviate local financial difficulties.The paper selects three typical representatives of market economy countries,the United States,Germany and Japan,and analyzes the methods of western countries to cope with local government difficulties from three aspects:the division of fiscal powers and responsibilities of local governments,the division of fiscal revenue and the transfer payment system. Institutional enlightenment: in the division of powers and expenditure responsibilities, there are legal guarantees, local governments have a certain degree of autonomy in taxation, the implementation of a general transfer Payment-based transfer payment system, transfer payment system of legalization, transparency, institutionalization.
Fifth part: put forward the countermeasures to alleviate the financial difficulties at the county level. Firstly, develop the county economy vigorously and strengthen the local economic strength. Secondly, innovate the financial system and mechanism coordinated with the main functional areas; thirdly, strengthen the financial management to improve the quality of revenue and expenditure; finally, resolve the debt risk.
【學(xué)位授予單位】:云南財(cái)經(jīng)大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2014
【分類號】:F812.7
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