本文選題：財政轉(zhuǎn)移支付 + 地區(qū)間經(jīng)濟(jì)差距��； 參考：《財政部財政科學(xué)研究所》2014年碩士論文

【摘要】：改革開放后的35年間,我國經(jīng)濟(jì)保持長期平穩(wěn)較快發(fā)展,但與此同時,各省間的經(jīng)濟(jì)發(fā)展不平衡問題也日益引起廣泛的關(guān)注。以東南沿海,經(jīng)濟(jì)發(fā)達(dá)省市為主的東部地區(qū),經(jīng)濟(jì)飛速迅猛發(fā)展,而中西部地區(qū)則經(jīng)濟(jì)發(fā)展相對落后。 財政轉(zhuǎn)移支付制度作為現(xiàn)代市場經(jīng)濟(jì)國家處理政府間財政關(guān)系時所普遍采用的—種制度,通過資源在各級政府間的橫向和縱向的重新分配,已經(jīng)成為市場經(jīng)濟(jì)國家協(xié)調(diào)區(qū)域均衡發(fā)展中的一項重要政策工具。根據(jù)現(xiàn)有的研究成果,可以認(rèn)為,中央政府轉(zhuǎn)移支付有助于平衡各省間財力差異,促進(jìn)基本公共服務(wù)均等化,進(jìn)而改善欠發(fā)達(dá)省份的經(jīng)濟(jì)基礎(chǔ)和科學(xué)技術(shù)水平,產(chǎn)生追趕效應(yīng),最終縮小地區(qū)間經(jīng)濟(jì)發(fā)展差距。 1994年分稅制改革后,財政轉(zhuǎn)移支付制度在我國政府的宏觀調(diào)控中始終發(fā)揮著重要作用。本文旨在研究中央財政轉(zhuǎn)移支付是否能有效縮小我國地區(qū)間的經(jīng)濟(jì)發(fā)展差距,起到收斂作用,以及轉(zhuǎn)移支付中的各細(xì)分項目,分別與省際間經(jīng)濟(jì)發(fā)展差距的相關(guān)性。 理論分析方面,著重闡述了轉(zhuǎn)移支付與地區(qū)經(jīng)濟(jì)增長關(guān)系的兩種理論,即效用最大化理論和委托代理關(guān)系理論。通過理論分析,得出結(jié)論：(1)地方政府使用一般性轉(zhuǎn)移支付資金能夠滿足提供公共產(chǎn)品效用最大化,間接地促進(jìn)落后地區(qū)的經(jīng)濟(jì)增長,實(shí)現(xiàn)地區(qū)間經(jīng)濟(jì)均衡發(fā)展；(2)稅收返還也可以實(shí)現(xiàn)地方政府提供公共產(chǎn)品的效用最大化,但是不具有縮小地區(qū)間經(jīng)濟(jì)發(fā)展差距的作用；(3)地方政府使用專項轉(zhuǎn)移支付資金無法最大效用地為本地區(qū)提供公共產(chǎn)品。此外專項轉(zhuǎn)移支付取決于中央政府的宏觀政策和全局調(diào)度安排,因此專項轉(zhuǎn)移支付對均衡地區(qū)間的經(jīng)濟(jì)發(fā)展具有一定的不確定性。 實(shí)證分析方面,首先從財政轉(zhuǎn)移支付總量的角度來考察轉(zhuǎn)移支付對各地區(qū)經(jīng)濟(jì)發(fā)展所產(chǎn)生的不同影響�；谵D(zhuǎn)移支付對東部、中部、西部地區(qū)經(jīng)濟(jì)增長作用的不同效果,得出結(jié)論：財政轉(zhuǎn)移支付對各地區(qū)的經(jīng)濟(jì)增長具有一定的促進(jìn)作用,但是其作用效果因地區(qū)而異。轉(zhuǎn)移支付對西部地區(qū)的經(jīng)濟(jì)發(fā)展支持作用最明顯,其次是中部地區(qū),而對東部地區(qū)的促進(jìn)作用效果最弱。說明轉(zhuǎn)移支付總量對我國地區(qū)間經(jīng)濟(jì)具有收斂作用。其次從各分項的角度來考察轉(zhuǎn)移支付的經(jīng)濟(jì)收斂作用。通過實(shí)證檢驗(yàn),得出結(jié)論：一般性轉(zhuǎn)移支付能夠在一定程度上縮小我國各省間的經(jīng)濟(jì)發(fā)展差距；稅收返還對我國各省間的經(jīng)濟(jì)發(fā)展差距有擴(kuò)大作用,且擴(kuò)大作用大于一般性轉(zhuǎn)移支付的收斂作用；專項轉(zhuǎn)移支付對我國各省間的經(jīng)濟(jì)收斂作用不顯著。 最后根據(jù)本文的研究成果,以及目前我國轉(zhuǎn)移支付制度在收斂地區(qū)經(jīng)濟(jì)作用中所面臨的問題,并以信息處理復(fù)雜性、地區(qū)的外部性、激勵相容為原則,提出了相應(yīng)的完善轉(zhuǎn)移支付制度,優(yōu)化轉(zhuǎn)移支付結(jié)構(gòu)的政策建議,大致包括：(1)以信息處理復(fù)雜性、地區(qū)的外部性、激勵相容為原則,科學(xué)合理劃分政府間事權(quán)與支出責(zé)任,為完善轉(zhuǎn)移支付制度奠定基礎(chǔ)。(2)明確財政轉(zhuǎn)移支付的政策目標(biāo),將其定位于實(shí)現(xiàn)公共服務(wù)均衡化,縮小地區(qū)間經(jīng)濟(jì)發(fā)展差距。(3)優(yōu)化財政轉(zhuǎn)移支付結(jié)構(gòu),擴(kuò)大一般性轉(zhuǎn)移支付規(guī)模,適當(dāng)壓縮預(yù)算專項轉(zhuǎn)移支付規(guī)模,取消稅收返還。(4)在有效發(fā)揮縱向轉(zhuǎn)移支付制度的基礎(chǔ)上,逐步構(gòu)建橫向轉(zhuǎn)移支付制度。
[Abstract]:In the 35 years after the reform and opening - up , our country ' s economy has remained stable and stable for a long period of time , but at the same time , the imbalance of the economic development between provinces has caused extensive concern .

According to the existing research results , it is believed that the transfer of the central government can help to balance the differences of financial resources among the provinces , promote the equalization of basic public services , further improve the economic base and scientific and technological level of the less developed provinces , generate the catch - up effect , and finally narrow the economic development gap between the regions .

After the reform of the taxation system in 1994 , the financial transfer payment system plays an important role in the macro - control of our government . The purpose of this paper is to study whether the central financial transfer payment can effectively reduce the economic development gap between China ' s regions , play a role in convergence , and transfer the sub - items in the payment , respectively , with the economic development gap between the provinces .

On the basis of theoretical analysis , two theories , namely utility maximization theory and principal - agent relationship theory of transfer payment and regional economic growth , are emphatically expounded . Through theoretical analysis , it is concluded that ( 1 ) The use of general transfer payment funds by local governments can satisfy the maximization of utility of public goods , indirectly promote economic growth in the backward areas , and realize the economic equilibrium development between the regions ;
( 2 ) The tax return can maximize the utility of the local government to provide public goods , but it does not have the function of narrowing the economic development gap between the regions ;
( 3 ) The use of special transfer payment funds by local governments can not maximize the availability of public goods for the region . In addition , the special transfer payment depends on the macro - policy and the global scheduling arrangement of the central government , so the special transfer payment has certain uncertainties in the economic development between the equilibrium regions .

On the basis of the different effects of transfer payment on economic growth in the eastern , central and western regions , it is concluded that the transfer payment has a certain promotion effect on the economic growth in the western region .
Tax returns have an expanded role in the economic development gap between the provinces of our country , and the expanding role is greater than the convergence of the general transfer payment ;
The special transfer payment is not significant to the economic convergence between the provinces of China .

Finally , according to the research results in this paper , and the problems faced by China ' s transfer payment system in the area of convergence , the author puts forward the corresponding policy suggestion to perfect the transfer payment system and optimize the transfer payment structure .

【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.45;F127

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