本文選題：央地關(guān)系　切入點(diǎn)：財(cái)權(quán)　出處：《鄭州大學(xué)》2012年碩士論文

【摘要】：改革開(kāi)放以后,經(jīng)過(guò)了幾十年的發(fā)展,我國(guó)人均國(guó)民總收入已經(jīng)步入中等收入國(guó)家行列,但是與此同時(shí),地區(qū)間經(jīng)濟(jì)水平差異、產(chǎn)業(yè)結(jié)構(gòu)失衡等矛盾日益突出,社會(huì)的穩(wěn)定受到挑戰(zhàn)。在這種情形下,低收入地區(qū)可能會(huì)向高收入地區(qū)尋求支持以減少公共支出上的不平等,而其形式就是從其上一級(jí)政府那里得到直接或間接的財(cái)政轉(zhuǎn)移支付,因此作為分稅制補(bǔ)充制度的財(cái)政轉(zhuǎn)移支付制度正發(fā)揮越來(lái)越重要的作用。 近幾年來(lái),在中央財(cái)政的大力支持下,上級(jí)財(cái)政不斷加大對(duì)下面(特別是經(jīng)濟(jì)不發(fā)達(dá)和經(jīng)濟(jì)欠發(fā)達(dá)地區(qū)、西部地區(qū)、貧困地區(qū)等)的財(cái)政轉(zhuǎn)移支付力度,極大的緩解了基層財(cái)政支出困難問(wèn)題�？墒请S著政治體制改革的深化,尤其是隨著上世紀(jì)末分稅制改革以來(lái),我國(guó)財(cái)政轉(zhuǎn)移支付體制中的一些舊有問(wèn)題和弊端也顯現(xiàn)出來(lái)。目前財(cái)政轉(zhuǎn)移支付的目標(biāo)還沒(méi)有完成,縣級(jí)和鄉(xiāng)級(jí)政府的財(cái)政問(wèn)題依然十分突出。 現(xiàn)在國(guó)內(nèi)學(xué)者對(duì)此制度進(jìn)行研究的著作頗多,但大都是從經(jīng)濟(jì)學(xué)的視角對(duì)這一制度進(jìn)行研究,對(duì)財(cái)政轉(zhuǎn)移支付法律制度的研究還比較少,尤其是從憲法學(xué)的角度。同時(shí)我國(guó)對(duì)財(cái)政轉(zhuǎn)移支付制度的立法還比較不完善。通過(guò)研究各國(guó)財(cái)政轉(zhuǎn)移支付法律制度,經(jīng)對(duì)比發(fā)現(xiàn)我國(guó)財(cái)政轉(zhuǎn)移支付法律制度還存在諸多缺陷。 文中,筆者首先論述了財(cái)政轉(zhuǎn)移支付的基本問(wèn)題,即基本概念、現(xiàn)行相關(guān)制度的現(xiàn)狀及運(yùn)行狀況；其次,描述了美、德兩國(guó)的財(cái)政轉(zhuǎn)移支付法律制度,啟示我國(guó)從民主、限權(quán)和公共利益等方面對(duì)我國(guó)財(cái)政轉(zhuǎn)移支付法律制度進(jìn)行完善；最后,提出在憲政視野下,對(duì)我國(guó)財(cái)政轉(zhuǎn)移支付法律制度的完善措施,包括確定財(cái)政轉(zhuǎn)移支付的立法目標(biāo),建立配套法律體系以及制定實(shí)體性法律和程序性法律。
[Abstract]:After the reform and opening up, after decades of development, China's per capita GNI has entered the ranks of middle-income countries, but at the same time, the regional economic level differences, industrial structure imbalance and other contradictions are increasingly prominent. Social stability is challenged. In such cases, low-income regions may seek support from high-income regions to reduce inequalities in public spending. And its form is to get direct or indirect fiscal transfer payment from its higher government, so the fiscal transfer payment system, as a supplementary system of tax sharing, is playing a more and more important role. In recent years, with the strong support of the central finance, the higher finance has continuously increased the financial transfer payment to the following areas (especially the underdeveloped and economically underdeveloped areas, the western regions, the poor areas, etc.). It has greatly alleviated the problem of financial expenditure at the grass-roots level. However, with the deepening of the reform of the political system, especially since the reform of the tax distribution system at the end of the last century, Some old problems and disadvantages in the financial transfer payment system of our country also appear. At present, the target of fiscal transfer payment has not been completed, and the financial problems of county and township governments are still very prominent. At present, there are a lot of works on this system by domestic scholars, but most of them are studied from the angle of economics, but the research on the legal system of fiscal transfer payment is still relatively few. Especially from the angle of constitutional law, the legislation of fiscal transfer payment system in our country is not perfect. By studying the legal system of financial transfer payment in various countries, it is found that there are still many defects in the legal system of financial transfer payment in our country. In this paper, the author first discusses the basic problems of financial transfer payment, namely, the basic concept, the current situation and operation of the relevant system, and secondly, describes the legal system of financial transfer payment in the United States and Germany, which enlightens our country from democracy. Finally, in the view of constitutionalism, the measures to perfect the legal system of fiscal transfer payment in our country, including the legislative objectives of fiscal transfer payment, are put forward. Establish a supporting legal system and formulate substantive and procedural laws.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：D921

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