本文選題：財政分權 + 義務教育投入��； 參考：《復旦大學》2010年碩士論文

【摘要】： 傳統(tǒng)的公共經(jīng)濟學理論認為,財政分權可以激勵地方政府安排合理的公共財政支出,為一國帶來總的社會福利最大化。這一點已經(jīng)通過許多發(fā)達國家的實踐經(jīng)驗得到了證明。然而在中國,財政分權似乎并沒有達到人們預期的目標,反而在一定程度上導致了地區(qū)間基本公共品供給的失衡,其中,城市與農(nóng)村義務教育投入的差距就是一個非常值得關注的現(xiàn)象。本文將城鄉(xiāng)義務教育投入差距作為視角,從理論和實證兩方面,結合中國的實際,分析了我國財政分權體制的得失。我們發(fā)現(xiàn),中國的財政分權體制由于“用腳投票”和“用手投票”機制的失效、各級地方政府事權與財權的不匹配,再加上完善的轉(zhuǎn)移支付制度的缺失,無法激勵地方政府,尤其是農(nóng)村地區(qū)的基層政府向當?shù)鼐用裉峁┏渥�、公平的義務教育服務,也無法實現(xiàn)城鄉(xiāng)義務教育的均衡發(fā)展；而通過實證分析我們發(fā)現(xiàn),提高地方與中央的財政分權度,擴大地方政府在財政收支上的自由度,可以縮小城鄉(xiāng)義務教育投入的差距。由此我們得出結論：站在中國獨特的經(jīng)濟社會背景下,以城鄉(xiāng)義務教育投入差距的視角看財政分權,它的確存在著不少問題,但仍有可以改進和完善的地方。在厘清各級地方政府公共支出責任的基礎上擴大地方政府財政收入在全國財政收入中的分配比重,完善轉(zhuǎn)移支付制度,并輔以有效的監(jiān)督、審計、激勵機制,此即中國的財政分權體制可以繼續(xù)改善的方向。
[Abstract]:The traditional theory of public economics holds that fiscal decentralization can encourage local governments to arrange reasonable public finance expenditure and maximize the total social welfare of a country. This has been proved by the practical experience of many developed countries. However, in China, fiscal decentralization does not seem to have achieved the desired goal, but to some extent has led to the imbalance in the supply of basic public goods between regions. The gap between urban and rural compulsory education investment is a very noteworthy phenomenon. From the perspective of investment gap between urban and rural compulsory education, this paper analyzes the gains and losses of China's fiscal decentralization system from the theoretical and empirical aspects, combined with the reality of China. We find that China's fiscal decentralization system is unable to motivate local governments because of the invalidation of the mechanism of "voting with feet" and "voting with hands," the mismatch between the power of local governments and the power of finance at all levels, and the lack of a sound system of transfer payments. In particular, the grass-roots governments in rural areas can provide adequate and fair compulsory education services to local residents, nor can they achieve the balanced development of compulsory education in urban and rural areas. Through empirical analysis, we find that the degree of fiscal decentralization between local and central governments can be improved. Expanding the degree of freedom of local government in fiscal revenue and expenditure can narrow the gap between urban and rural compulsory education investment. From this we draw a conclusion: under the unique economic and social background of China, fiscal decentralization from the perspective of the gap between urban and rural compulsory education investment, it does have many problems, but there are still areas that can be improved and improved. On the basis of clarifying the public expenditure responsibilities of local governments at all levels, expanding the distribution proportion of local government fiscal revenue in the national financial revenue, perfecting the transfer payment system, and supplemented by effective supervision, audit, incentive mechanism, This is the direction in which China's fiscal decentralization system can continue to improve.
【學位授予單位】：復旦大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：G522.3

【引證文獻】

相關碩士學位論文 前1條

1 劉運佳;財政分權體制下省際高等教育均衡發(fā)展研究[D];長沙理工大學;2011年

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本文編號：1969952