本文選題：貧困縣 + 轉(zhuǎn)移支付��； 參考：《安徽大學(xué)》2017年碩士論文

【摘要】：黨的十八大明確要求要在2020年全面實現(xiàn)小康社會,而要實現(xiàn)這一偉大目標,關(guān)鍵在于貧困縣能否順利實現(xiàn)脫貧,步入小康社會。如果貧困地區(qū)沒有完全達到小康水平,我國則無法步入真正意義上的小康社會。然而,由于自然環(huán)境惡劣、經(jīng)濟發(fā)展基礎(chǔ)差、地方財政收入極其有限,貧困縣難以單純依靠自身力量提高公共服務(wù)供給和居民生活水平,必須依靠上級政府給與大量的轉(zhuǎn)移支付補助。為了支持貧困縣盡早脫貧,國家設(shè)立了國家級扶貧開發(fā)工作重點縣、國家連片特困地區(qū)扶貧開發(fā)工作重點縣,安徽省也設(shè)立了省級扶貧開發(fā)工作重點縣,貧困縣也一直享受著上級政府撥付的大量的轉(zhuǎn)移支付資金。然而,貧困縣在獲得大量的轉(zhuǎn)移支付資金以后,地方財政努力程度明顯降低,甚至刻意通過降低財政努力程度,讓自己變得更窮以爭取更多的轉(zhuǎn)移支付資金。大量的轉(zhuǎn)移支付資金被用于維持政府機構(gòu)的運行和能夠提高官員政績的經(jīng)濟建設(shè),用于提高基本公共服務(wù)類項目的積極性不高。因此,有必要對貧困縣財政支出行為進行研究,研究當前的轉(zhuǎn)移支付制度是擴大還是緩解了貧困縣財政支出結(jié)構(gòu)扭曲的局面。否則,無論中央如何擴大轉(zhuǎn)移支付規(guī)模,其績效依然有限,貧困地區(qū)依然無法實現(xiàn)早日脫貧的目標。本文分為五個部分。第一部分為緒論,包括本文的研究目的與意義、國內(nèi)外研究現(xiàn)狀、研究思路與框架。第二部分首先介紹了轉(zhuǎn)移支付的概念,其次介紹了轉(zhuǎn)移支付影響財政支出規(guī)模與結(jié)構(gòu)的相關(guān)理論,最后介紹了本文涉及的相關(guān)理論。第三部分分析了安徽省貧困縣轉(zhuǎn)移支付與財政支出現(xiàn)狀:首先分析了安徽省貧困縣財政轉(zhuǎn)移支付收入規(guī)模和結(jié)構(gòu),其次分析了安徽省貧困縣財政支出規(guī)模與結(jié)構(gòu)。第四部分采用實證分析方法研究轉(zhuǎn)移支付對安徽省貧困縣財政支出總量和結(jié)構(gòu)進行研究。首先,采用動態(tài)面板數(shù)據(jù)模型研究凈轉(zhuǎn)移支付和各類型轉(zhuǎn)移支付對財政支出總規(guī)模的影響,驗證了"粘蠅紙"效應(yīng)的存在,即與地方自有財政收入相比,轉(zhuǎn)移支付能夠更好地促進貧困縣政府增加財政支出規(guī)模,并結(jié)合中國的財政體制分析"粘蠅紙"效應(yīng)存在的原因。然后,繼續(xù)使用動態(tài)面板數(shù)據(jù)模型,研究凈轉(zhuǎn)移支付和各類型轉(zhuǎn)移支付對財政支出結(jié)構(gòu)的影響,研究發(fā)現(xiàn)在現(xiàn)行的安徽省省以下財政轉(zhuǎn)移支付體制下,轉(zhuǎn)移支付不僅未能有效的改善貧困縣財政支出結(jié)構(gòu)不合理的情況,反而在一定程度上加劇了財政支出結(jié)構(gòu)的扭曲。導(dǎo)致這一現(xiàn)象的主要原因在于缺乏有效的一般性轉(zhuǎn)移支付資金使用和效率監(jiān)管制度和專項轉(zhuǎn)移支付結(jié)構(gòu)不合理。第五部分為研究結(jié)論與對策建議。首先,在總結(jié)前文的基礎(chǔ)上,本章總結(jié)出以下研究結(jié)論:(1)安徽省貧困縣財政轉(zhuǎn)移支付規(guī)模不斷增加,結(jié)構(gòu)不斷趨于合理;(2)與非貧困縣相比,安徽省貧困縣財政支出總體規(guī)模較小,結(jié)構(gòu)不合理;(3)轉(zhuǎn)移支付對安徽省貧困縣財政支出規(guī)模的促進作用高于地方自有財政收入;(4)在現(xiàn)行的安徽省省以下財政轉(zhuǎn)移支付體制下,轉(zhuǎn)移支付不僅未能有效的改善貧困縣財政支出結(jié)構(gòu)不合理的情況,反而在一定程度上加劇了財政支出結(jié)構(gòu)的扭曲。然后,根據(jù)研究結(jié)論,從完善財政分權(quán)制度和省以下轉(zhuǎn)移支付制度兩個方面給出政策建議:第一、要優(yōu)化財政分權(quán)制度,包括合理劃定縣級財政事權(quán)和適度擴大縣級財政財權(quán);第二、要完善安徽省省以下財政轉(zhuǎn)移支付制度,包括合理確定安徽省省以下財政轉(zhuǎn)移支付規(guī)模、優(yōu)化安徽省省以下財政轉(zhuǎn)移支付結(jié)構(gòu)、完善安徽省省以下轉(zhuǎn)移支付資金分配方法、加快轉(zhuǎn)移支付法制化建設(shè)進程、加強對財政轉(zhuǎn)移支付資金的監(jiān)管。
[Abstract]:In order to achieve this great goal, the key to achieve this great goal is to achieve this great goal in 2020, and the key lies in the success of poverty alleviation and a well-off society. If the poverty-stricken areas are not fully well-off, China will not be able to enter a well-off society in a real sense. However, because of the bad natural environment, it can not achieve a well-off society. The foundation of economic development is poor and the local financial income is extremely limited. It is difficult for the poor county to rely on its own strength to improve the supply of public service and the living standard of residents. It is necessary to rely on a large number of transfer payment subsidies by the superior government. In order to support the poverty alleviation as soon as possible, the state has set up the key counties of the national poverty alleviation and development work at the national level. The key counties of poverty alleviation and development work in the region, Anhui province also set up the provincial key counties for poverty alleviation and development, and the poor counties have been enjoying a large amount of transfer payment funds allocated by the higher government. However, after obtaining a large amount of transfer payment, the poverty county has reduced the degree of local financial efforts obviously, even deliberately reducing the financial effort. A large amount of transfer payment is used to maintain the operation of government institutions and the economic construction that can improve official performance, and the enthusiasm of the basic public service projects is not high. Therefore, it is necessary to study the behavior of the financial expenditure in poor counties. The former transfer payment system has expanded or alleviated the distortion of financial expenditure structure in poor counties. Otherwise, no matter how the central government expands the scale of transfer payment, its performance is still limited and the poor areas still cannot achieve the goal of early poverty reduction. This paper is divided into five parts. The first part is divided into the introduction, including the purpose and significance of the study. In the second part, the second part introduces the concept of transfer payment, then introduces the related theories of transfer payment affecting the scale and structure of fiscal expenditure, and finally introduces the related theories. The third part analyses the status of transfer payment and financial expenditure in poor counties of Anhui Province: first, it analyzes the status of the transfer payment and financial expenditure in poor counties. The scale and structure of the financial transfer payment income in the poor counties of Anhui Province, and secondly the scale and structure of the financial expenditure in the poverty-stricken counties of Anhui province. The fourth part uses the empirical analysis method to study the total amount and structure of the financial expenditure in the poverty-stricken counties of Anhui province. First, the dynamic panel data model is used to study the net transfer payment and the net transfer payment. The effect of various types of transfer payment on the total scale of fiscal expenditure proves the existence of "sticky paper" effect, that is, compared with local private revenue, transfer payment can better promote the government of poor county government to increase the scale of fiscal expenditure, and analyze the reasons for the existence of "sticky paper" effect in combination with China's financial system. The board data model is used to study the effect of net transfer payment and various types of transfer payments on the structure of financial expenditure. It is found that under the current financial transfer payment system of Anhui Province, transfer payment can not only effectively improve the unreasonable structure of the financial expenditure structure in poor counties, but aggravate the financial expenditure structure to a certain extent. The main reason for this phenomenon lies in the lack of effective general transfer payment fund use and efficiency supervision system and special transfer payment structure unreasonable. The fifth part is the research conclusion and the countermeasures and suggestions. First, on the basis of the summary, this chapter summarizes the research conclusions: (1) the financial transfer of poor counties in Anhui province. The scale of payment is increasing and the structure tends to be reasonable. (2) compared with the non poor counties, the overall financial expenditure of the poor counties of Anhui province is small and the structure is not reasonable; (3) the transfer payment has a higher role in promoting the financial expenditure of the poor counties in Anhui than the local private financial income; (4) the financial transfer payment in the current province of Anhui province is under the province. Under the system, the transfer payment can not only effectively improve the irrational structure of the financial expenditure in poor counties, but aggravate the distortion of the financial expenditure structure to some extent. Then, according to the conclusion of the research, we give the policy suggestions from the two aspects of improving the fiscal decentralization system and the transfer payment system below the province. First, we should optimize the fiscal decentralization system. Degree, including the reasonable demarcation of the county financial power and appropriate expansion of financial financial and financial power at the county level; second, we should improve the financial transfer payment system in Anhui Province, including the reasonable determination of the financial transfer payment scale below the province of Anhui Province, optimize the financial transfer payment structure of Anhui Province and below, and improve the allocation method of transfer payment in Anhui province. We should speed up the process of legalization of transfer payments and strengthen supervision over the transfer payment funds.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.45

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