本文關(guān)鍵詞： 少數(shù)民族地區(qū) 轉(zhuǎn)移支付 財(cái)政能力 小口徑財(cái)政能力　出處：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：我國(guó)的少數(shù)民族地區(qū)由于自然條件、歷史等原因,導(dǎo)致交通基礎(chǔ)設(shè)施不夠發(fā)達(dá),信息相對(duì)封閉,經(jīng)濟(jì)發(fā)展相對(duì)滯后,財(cái)政收入能力較弱。1994年分稅制改革后,中央政府在財(cái)權(quán)上移的同時(shí),絕大多數(shù)事權(quán)下放給了地方政府,與同時(shí)建立了轉(zhuǎn)移支付制度,并對(duì)少數(shù)民族地區(qū)進(jìn)行了較多傾斜。本文通過選擇省一級(jí)少數(shù)民族自治區(qū),利用12年的數(shù)據(jù)說明轉(zhuǎn)移支付對(duì)少數(shù)民族地區(qū)財(cái)政能力建設(shè)的作用。 論文第一部分作為緒論,包括以下內(nèi)容：研究背景：研究對(duì)象、思路、主要內(nèi)容；論文的創(chuàng)新與不足。我國(guó)是一個(gè)多民族國(guó)家、民族團(tuán)結(jié)穩(wěn)定對(duì)維護(hù)國(guó)家統(tǒng)一、保證國(guó)民經(jīng)濟(jì)有序發(fā)展具有非同尋常的意義,但少數(shù)民族地區(qū)由于自然條件、歷史等原因,使經(jīng)濟(jì)發(fā)展相對(duì)滯后、市場(chǎng)化水平比較低。政府在經(jīng)濟(jì)發(fā)展初期為發(fā)展提供硬件和指導(dǎo)顯得尤為重要,因此,財(cái)政能力便成為了衡量政府綜合素質(zhì)的關(guān)鍵能力。 第二部分包括了：財(cái)政分權(quán)理論；地方政府財(cái)政能力建設(shè)方面的文獻(xiàn)綜述。論文發(fā)現(xiàn)目前大多數(shù)學(xué)者研究側(cè)重點(diǎn)在于轉(zhuǎn)移支付的均等化效果,且多數(shù)在針對(duì)地方一級(jí)以及縣一級(jí)轉(zhuǎn)移支付的稅收返還效果做均等化研究,針對(duì)省一級(jí)少數(shù)民族自治區(qū)的財(cái)政能力研究比較少。從研究方法上講,目前學(xué)者更側(cè)重比較法、泰爾系數(shù)分解、基尼系數(shù)分解等方法。并總結(jié)認(rèn)為小口徑財(cái)政收入能力作為不依賴外界、自有的、相對(duì)而言更穩(wěn)定的收入,更能反映一級(jí)政府依靠掌握轄區(qū)的資源組織收入的能力,論文認(rèn)為提高小口徑財(cái)政收入能力是提高財(cái)政能力的核心。 第三部分包括了：少數(shù)民族地區(qū)自然狀況、經(jīng)濟(jì)社會(huì)概覽；少數(shù)民族地區(qū)中口徑、小口徑財(cái)政能力現(xiàn)狀；目前中央對(duì)少數(shù)民族地區(qū)的轉(zhuǎn)移支付政策。論文在研究時(shí)發(fā)現(xiàn)少數(shù)民族地區(qū)小口徑財(cái)政收入難以滿足公共財(cái)政出,其財(cái)力缺口比較大。在目前小口徑財(cái)政收入無法擴(kuò)大的情況下,轉(zhuǎn)移支付成為彌補(bǔ)公共財(cái)政支出缺口的重要收入來源。 第四部分論分析影響少數(shù)民族地區(qū)財(cái)政收入的影響因素,根據(jù)R小=F(Tr, Tb,Tc),小口徑財(cái)政能力的影響變量為稅基、稅率、稅種。本文認(rèn)為在既定的稅收制度前提下,經(jīng)濟(jì)總量、經(jīng)濟(jì)結(jié)構(gòu)可以直接影響小口徑財(cái)政收入,根據(jù)R中=F(R小,TvP)轉(zhuǎn)移支付作為中口徑財(cái)政收入的變量,對(duì)中口徑財(cái)政收入的影響是顯而易見的,但轉(zhuǎn)移支付對(duì)小口徑財(cái)政收入也存在某種間接激勵(lì)或阻礙。小口徑財(cái)政收入是一級(jí)政府依靠自身資源獲取的收入,中央轉(zhuǎn)移支付的增加對(duì)小口徑財(cái)政收入的影響在于激勵(lì)地方政府小口徑財(cái)政收入或使其變得更加懈怠小口徑財(cái)政收入反而減少。論文從小口徑財(cái)政收入這個(gè)角度考慮出發(fā),建立了模型：LnFiscalRevenueit=ξ1Urbanziationit+ξ2LnTransferpaymentit+ξLnGDPit采用了5個(gè)少數(shù)民族自治區(qū),12年數(shù)據(jù)。設(shè)立了：平滑人均GDP、人均小口徑財(cái)政收入、人均中央凈補(bǔ)助、城市化率等四個(gè)指標(biāo)進(jìn)行面板回歸,回歸結(jié)果表明：對(duì)少數(shù)民族地區(qū)而言,小口徑財(cái)政收入較少的地區(qū)、小口徑財(cái)政能力較弱的地區(qū),轉(zhuǎn)移支付正向作用比較明顯。西藏轉(zhuǎn)移支付在當(dāng)期就表現(xiàn)出對(duì)小口徑財(cái)政收入的正向影響,新疆、廣西轉(zhuǎn)移支付影響下一期財(cái)政收入,轉(zhuǎn)移支付對(duì)寧夏的小口徑財(cái)政收入表現(xiàn)為負(fù)向作用,內(nèi)蒙由于小口徑財(cái)政收入能力較強(qiáng)、轉(zhuǎn)移支付的影響力已經(jīng)不顯著；相應(yīng)的平滑GDP對(duì)絕大大多數(shù)少數(shù)民族自治區(qū)的自有收入影響顯著,城鎮(zhèn)化率在當(dāng)期表現(xiàn)不顯著,在下一期影響中顯著。根據(jù)實(shí)證結(jié)果,論文做出了相應(yīng)分析,提出了對(duì)目前少數(shù)民族地區(qū)轉(zhuǎn)移支付存在的問題。 第五部分,根據(jù)實(shí)證檢驗(yàn)結(jié)果,提出了相應(yīng)的政策建議,發(fā)展經(jīng)濟(jì)總量是提高少數(shù)民族地區(qū)小口徑財(cái)政收入能力的保障,在財(cái)權(quán)事權(quán)劃分清晰適度下放稅收立法權(quán)的前提下,建立完善的轉(zhuǎn)移支付監(jiān)督制度,擴(kuò)大一般性轉(zhuǎn)移支付制度的適用范圍,加大對(duì)少數(shù)民族地區(qū)轉(zhuǎn)移支付的力度,可從體制方面提高少數(shù)民族轉(zhuǎn)移支付對(duì)小口徑財(cái)政收入的促進(jìn)能力。 論文研究了轉(zhuǎn)移支付對(duì)少數(shù)民族地區(qū)小口徑財(cái)政收入能力影響,但是,筆者認(rèn)為依然需要從以下方面進(jìn)行改進(jìn)：由于數(shù)據(jù)缺乏,難以分析中央對(duì)省一級(jí)民族自治區(qū)分項(xiàng)轉(zhuǎn)移支付,即財(cái)力性轉(zhuǎn)移支付、稅收返還、專項(xiàng)轉(zhuǎn)移支付等方面的具體作用及影響,若能以此為基礎(chǔ)分析轉(zhuǎn)移支付對(duì)少數(shù)民族地區(qū)財(cái)政收入能力的影響,則能夠更精確地分析目前提高民族地區(qū)小口徑財(cái)政收入能力需要的某項(xiàng)支付,更有利于各方面效率的提高。
[Abstract]:China's minority areas due to natural conditions, historical and other reasons, resulting in less developed transportation infrastructure, information is relatively closed, relatively backward economic development, fiscal revenue ability.1994 after tax reform in 1994, the central government in the property up, the vast majority of decentralization to the local government, and also established the transfer payment system, and the minority areas are more inclined. The paper chooses the provincial level in minority autonomous regions, using 12 years of data transfer on the construction of financial capacity in minority areas as well.
The first part is the introduction, including the following: research background: the research object, ideas and main content; the innovations and shortages. China is a multi-ethnic country, ethnic unity and stability to maintain national unity, which has extraordinary significance to the orderly development of the national economy, but because of the natural conditions in ethnic minority areas and historical reasons, the relatively backward economic development, the market level is relatively low. The government is particularly important in the early stage of economic development for the development of hardware and guidance is therefore, financial capacity has become a key measure of the government's comprehensive quality.
The second part includes: the theory of fiscal decentralization; review the construction of the financial capacity of local governments. The paper found that most scholars study focuses on the equalization effect of transfer payment, and most of them in for a transfer at a local level and county taxes paid return effect equalization research, research on the provincial level fiscal capacity ethnic minority autonomous regions is relatively small. Speaking of the research methods, scholars focus more on the comparison method of Theil decomposition, the decomposition of Gini coefficient method. The paper concluded that small caliber fiscal revenue as its own, do not rely on outside, relatively more stable income, can better reflect the level of government depends on the ability to master the area the resource organization income, the increase of small caliber revenue capacity is the core to improve the financial capacity.
The third part includes: the natural condition of minority regions, economic and social survey; caliber in minority areas, current situation of small caliber financial capacity; the central transfer of minority areas. The payment policy of small caliber financial income in minority areas is difficult to meet the public finance in the study, the financial gap is relatively large. At present, small caliber financial income to expand, transfer payment has become an important source of income for the public expenditure gap.
The fourth part of the analysis of factors affecting financial income in minority areas, according to R =F (Tr, Tb, Tc), variables that affect the small caliber financial capacity to the tax base, tax rate, tax. This paper argues that in the tax system established under the premise, the total economy, the economic structure can directly affect the small caliber financial income, according to the R =F (R, TvP) transfer payment as in fiscal revenue variables impact on fiscal revenue is obviously, but the transfer payment of small bore financial revenue has some indirect incentives or obstacles. Small caliber financial income is a level of government rely on their own resources to obtain income, increase the central transfer pay the impact on small bore financial revenue is the incentive of local government small caliber revenue or to make it more slack in small caliber financial income has decreased. The angle of the small caliber financial income test Consideration of models: LnFiscalRevenueit= 1Urbanziationit+ 2LnTransferpaymentit+ LnGDPit by Zeta zeta zeta 5 ethnic minority autonomous regions, 12 years of data. Set up: smooth per capita GDP, per capita of small caliber financial income, per capita net city of central subsidy rate of four indicators of panel regression, the regression results show that: for ethnic minorities in terms of small caliber financial income of less area, small caliber financial ability weak area, positive transfer payment effect is more obvious. Tibet transfer payments in the current period showed a positive impact on small caliber financial income of Xinjiang, Guangxi transfer influence revenue next period, the transfer of small caliber financial income of Ningxia pay for the negative role in Inner Mongolia due to the small caliber financial income ability, transfer payment influence is not significant; smooth GDP corresponding to the vast number of greatly The impact of the number of private income in minority autonomous regions is significant, the urbanization rate is not significant in the current performance, significant influence in the next period. According to the empirical results, this paper has made the corresponding analysis, and presents the minority area transfer payment problems.
The fifth part, according to the empirical results, put forward the corresponding policy recommendations, economic development is to improve the ability of the total revenue of small caliber minority areas of security, in the premise of the property division clear and appropriate decentralization of tax legislative power, establish and perfect the transfer payment system of supervision, the expansion of the scope of general transfer payment system, increase transfer payments to the national minority area efforts, minority can transfer on small caliber revenue to promote capability from the system.
This paper studied the effects of transfer on the ability of small caliber financial income in minority areas but I think still need to be improved from the following aspects: due to the lack of data, it is difficult to analyze the payment of the central provincial National Autonomous Region sub transfer, namely financial transfer payment, tax rebates, specific effects and the influence of special transfer payments so, if we can on the basis of the analysis of transfer payment of fiscal revenue in the minority areas, it can more accurately analyze the current need to improve a payment ability of small caliber financial income in minority areas, more conducive to the efficiency.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.7;F812.45

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 戴天柱;混合物品提供和配置中的博弈行為研究[J];財(cái)經(jīng)論叢(浙江財(cái)經(jīng)學(xué)院學(xué)報(bào));2002年06期

2 盧洪友;賈智蓮;;中國(guó)地方政府財(cái)政能力的檢驗(yàn)與評(píng)價(jià)——基于因子分析法的省際數(shù)據(jù)比較[J];財(cái)經(jīng)問題研究;2009年05期

3 吳家慶,徐容雅;地方政府能力芻議[J];湖南師范大學(xué)社會(huì)科學(xué)學(xué)報(bào);2004年02期

4 孟翠蓮;胡德仁;;地區(qū)間財(cái)政能力差異及財(cái)政轉(zhuǎn)移支付政策的目標(biāo)定位——基于地區(qū)間公共支出成本差異的視角[J];經(jīng)濟(jì)研究參考;2010年31期

5 趙志耘;楊朝峰;;分稅制改革以來我國(guó)地方稅收努力研究——基于省際面板數(shù)據(jù)的實(shí)證分析[J];經(jīng)濟(jì)與管理研究;2009年12期

6 曾軍平;政府間轉(zhuǎn)移支付制度的財(cái)政平衡效應(yīng)研究[J];經(jīng)濟(jì)研究;2000年06期

7 紀(jì)宣明,張亞陽,梁新潮;地方政府財(cái)政能力評(píng)估若干問題[J];集美大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2002年03期

8 劉鳳偉;;政府間轉(zhuǎn)移支付的財(cái)政均等化效果分析——基于甘肅省的實(shí)證研究[J];技術(shù)經(jīng)濟(jì);2008年10期

9 朱柏銘;祝燕君;;財(cái)政支出與經(jīng)濟(jì)增長(zhǎng)關(guān)系研究——基于中國(guó)1978～2005年數(shù)據(jù)的驗(yàn)證[J];技術(shù)經(jīng)濟(jì)與管理研究;2008年03期

10 雷振揚(yáng);成艾華;李俊杰;;民族地區(qū)財(cái)政轉(zhuǎn)移支付的均衡效應(yīng)研究——兼以廣西壯族自治區(qū)為例[J];民族研究;2008年01期

相關(guān)博士學(xué)位論文 前1條

1 張?bào)泔L(fēng);西藏財(cái)政能力建設(shè)研究[D];西南財(cái)經(jīng)大學(xué);2009年

，

本文編號(hào)：1441792