老撾地方財政收入管理的研究
發(fā)布時間：2018-11-07 21:21
【摘要】：任何國家的政府均有義務向本轄區(qū)的公民提供公共產(chǎn)品的義務,尤其是維護本轄區(qū)正常的財務穩(wěn)定,保證地方政府能夠有符合需要的穩(wěn)定收入以維持其正常運轉(zhuǎn),應保障地方發(fā)展需要的地方財政。有非常多的因素會影響到地方財政最終的收入狀況,如具體的地方財政收入的分配,管理,方式,以及地方的實際人口,經(jīng)濟狀況等都會影響到最終的財政收入總額。由于地方財政收入會直接影響到社會的發(fā)展速度及方向,則完善該地區(qū)的財政收入方式與結(jié)構,使其高效和穩(wěn)定,才能從根本上促進地方的繁榮,并最終是國家的收入增加并使社會擺脫貧困,實現(xiàn)整個國家的持續(xù)發(fā)展。但如果地方財政收入的結(jié)構不合理則也會同樣的影響到國家的經(jīng)濟發(fā)展,其重要性不言而喻。 老撾自革新開放以來,政府加大了對地方財政收入的政策改革,本文從國家、地方財政收入管理的基礎理論出發(fā),研究地方收入管理政策的共性內(nèi)容,尤其是分析地方財政收入的構成及中央與地方間分稅制的方式,研究其他國家地方財政收入管理的經(jīng)驗,第四章研究老撾財政收入管理的現(xiàn)狀,從實證的角度出發(fā)分析老撾地方財政收入管理政策及影響其收入的因素,進而分析其內(nèi)存在的問題,分析可能會產(chǎn)生的不良影響。針對這些問題,論文在第五部分提出了一些對策建議,包括：建立健全財政編制制度；完善財政編審組織系統(tǒng)；健全財政監(jiān)督和公開制度；推行財政績效評價機制。這些措施可望優(yōu)化地方財政收入結(jié)構,使得老撾地方經(jīng)濟能更健康的發(fā)展。 本文以實證分析為基礎用理論聯(lián)系實際的方法研究老撾的財政現(xiàn)狀,分析老撾財政收入的現(xiàn)狀及政策,管理方面的框架,并以理論為基礎,找出老撾地方財政收入管理因素中存在的問題,并結(jié)合地方情況及發(fā)展程度、文化特色,針對地方財政收入管理理論進行研究,創(chuàng)新性的提一些有效的政策和建議。
[Abstract]:The obligation of any Government to provide public goods to the citizens of its own jurisdiction, in particular to maintain the normal financial stability of its jurisdiction and to ensure that local governments have a stable income commensurate with their needs in order to maintain their normal functioning, Local finance for local development needs should be safeguarded. There are many factors that will affect the final revenue situation of local finance, such as the distribution, management, mode of local fiscal revenue, the actual population of the local, economic situation and so on will affect the final fiscal revenue. As the local fiscal revenue will directly affect the speed and direction of social development, then perfecting the pattern and structure of the fiscal revenue in the region, making it efficient and stable, can fundamentally promote local prosperity. Finally, it is the national income increase and the society out of poverty to realize the sustainable development of the whole country. However, if the structure of local revenue is not reasonable, it will also affect the economic development of the country, its importance is self-evident. Since the reform and opening up of Laos, the government has stepped up the policy reform on local fiscal revenue. This paper, based on the basic theory of national and local fiscal revenue management, studies the common contents of local revenue management policies. In particular, it analyzes the composition of local fiscal revenue and the way of tax distribution between the central and local governments, studies the experiences of other countries in the management of local fiscal revenue, and studies the current situation of fiscal revenue management in Laos in the fourth chapter. From the perspective of empirical analysis, this paper analyzes the local fiscal revenue management policy in Laos and the factors affecting its income, and then analyzes the existing problems and the possible adverse effects. In the fifth part, the paper puts forward some countermeasures and suggestions, including: establishing and perfecting the financial compilation system; perfecting the financial editorial and review organization system; perfecting the financial supervision and public system; and promoting the financial performance evaluation mechanism. These measures are expected to optimize the local revenue structure and enable the local economy to develop more healthily. Based on the empirical analysis, this paper studies the present financial situation of Laos with the method of integrating theory with practice, analyzes the present situation and policy of Lao fiscal revenue, the framework of management, and based on the theory, This paper finds out the problems existing in the factors of local fiscal revenue management in Laos, and studies the theory of local fiscal revenue management according to the local situation and development degree and cultural characteristics, and puts forward some effective policies and suggestions.
【學位授予單位】：昆明理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F813.34
本文編號：2317601
[Abstract]:The obligation of any Government to provide public goods to the citizens of its own jurisdiction, in particular to maintain the normal financial stability of its jurisdiction and to ensure that local governments have a stable income commensurate with their needs in order to maintain their normal functioning, Local finance for local development needs should be safeguarded. There are many factors that will affect the final revenue situation of local finance, such as the distribution, management, mode of local fiscal revenue, the actual population of the local, economic situation and so on will affect the final fiscal revenue. As the local fiscal revenue will directly affect the speed and direction of social development, then perfecting the pattern and structure of the fiscal revenue in the region, making it efficient and stable, can fundamentally promote local prosperity. Finally, it is the national income increase and the society out of poverty to realize the sustainable development of the whole country. However, if the structure of local revenue is not reasonable, it will also affect the economic development of the country, its importance is self-evident. Since the reform and opening up of Laos, the government has stepped up the policy reform on local fiscal revenue. This paper, based on the basic theory of national and local fiscal revenue management, studies the common contents of local revenue management policies. In particular, it analyzes the composition of local fiscal revenue and the way of tax distribution between the central and local governments, studies the experiences of other countries in the management of local fiscal revenue, and studies the current situation of fiscal revenue management in Laos in the fourth chapter. From the perspective of empirical analysis, this paper analyzes the local fiscal revenue management policy in Laos and the factors affecting its income, and then analyzes the existing problems and the possible adverse effects. In the fifth part, the paper puts forward some countermeasures and suggestions, including: establishing and perfecting the financial compilation system; perfecting the financial editorial and review organization system; perfecting the financial supervision and public system; and promoting the financial performance evaluation mechanism. These measures are expected to optimize the local revenue structure and enable the local economy to develop more healthily. Based on the empirical analysis, this paper studies the present financial situation of Laos with the method of integrating theory with practice, analyzes the present situation and policy of Lao fiscal revenue, the framework of management, and based on the theory, This paper finds out the problems existing in the factors of local fiscal revenue management in Laos, and studies the theory of local fiscal revenue management according to the local situation and development degree and cultural characteristics, and puts forward some effective policies and suggestions.
【學位授予單位】：昆明理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F813.34
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