發(fā)布時(shí)間：2018-01-22 11:00

  本文關(guān)鍵詞： 兩型社會(huì) 公共財(cái)政 湖南省　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：雖然我國(guó)經(jīng)濟(jì)總量已經(jīng)躍居世界第二位，但經(jīng)濟(jì)增長(zhǎng)付出了資源浪費(fèi)嚴(yán)重、生態(tài)環(huán)境失衡的沉重代價(jià)，以節(jié)約資源，保護(hù)環(huán)境為目標(biāo)的兩型社會(huì)建設(shè)正是我國(guó)轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式，促進(jìn)資源集約利用，維持生態(tài)平衡，實(shí)現(xiàn)可持續(xù)發(fā)展的重要方式。湖南省兩型社會(huì)建設(shè)始于2007年底長(zhǎng)株潭城市群兩型社會(huì)建設(shè)示范區(qū)，，經(jīng)過(guò)多年的發(fā)展，湖南省兩型社會(huì)建設(shè)取得了突破式的進(jìn)展，2011年底已經(jīng)進(jìn)入向全省縱深推進(jìn)的階段。究其原因，公共財(cái)政對(duì)其的大力支持是重要因素。然而，學(xué)術(shù)界現(xiàn)有從公共財(cái)政支持角度分析兩型社會(huì)建設(shè)的文章并不多。 本文綜合運(yùn)用管理學(xué)、經(jīng)濟(jì)學(xué)、財(cái)政學(xué)、公共政策學(xué)等學(xué)科領(lǐng)域的知識(shí)，引入經(jīng)濟(jì)外部性理論、財(cái)政杠桿理論、環(huán)境資源產(chǎn)權(quán)理論等相關(guān)理論，從公共財(cái)政支持兩型社會(huì)建設(shè)的手段如財(cái)政預(yù)算投入、財(cái)政補(bǔ)貼、政府采購(gòu)、稅收激勵(lì)、財(cái)政轉(zhuǎn)移支付等入手，首先闡述了湖南省兩型社會(huì)建設(shè)目前取得的成就，其次具體分析了公共財(cái)政支持湖南省兩型社會(huì)建設(shè)存在的問(wèn)題，主要包括財(cái)政投入難以滿足兩型社會(huì)建設(shè)要求；財(cái)政轉(zhuǎn)移支付不完善；財(cái)政運(yùn)行機(jī)制不健全；符合“兩型”要求的稅收調(diào)控力度不夠；兩型財(cái)政支出監(jiān)管與評(píng)價(jià)體系落后等。接著在對(duì)國(guó)內(nèi)外一些國(guó)家和地區(qū)節(jié)約資源、保護(hù)環(huán)境的財(cái)政政策措施進(jìn)行完經(jīng)驗(yàn)介紹后，最后提出了基于湖南省省情的完善公共財(cái)政支持兩型社會(huì)建設(shè)的對(duì)策建議：優(yōu)化財(cái)政投入；健全財(cái)政運(yùn)行機(jī)制；構(gòu)建適應(yīng)“兩型”要求的綠色稅收體系；強(qiáng)化績(jī)效預(yù)算管理；促進(jìn)兩型社會(huì)建設(shè)財(cái)政配套改革措施。
[Abstract]:Although China's total economic volume has leapt to the second place in the world, economic growth has paid a heavy price of serious waste of resources and imbalance of ecological environment in order to save resources. The construction of a two-type society with the goal of protecting the environment is to change the mode of economic development, promote the intensive utilization of resources and maintain the ecological balance. The important way to realize the sustainable development. The construction of the two types of society in Hunan Province began in end of 2007 with the construction of the demonstration area of the two types of society in Chang-Zhuzhou and Zhuzhou City Group, and it has been developed for many years. Hunan Province has made breakthrough progress in the construction of the two-oriented society. At the end of 2011, Hunan has entered the stage of advancing to the depth of the province. The reason is that the support of public finance is an important factor. There are few articles on the construction of two-oriented society from the angle of public financial support. This paper synthetically applies the knowledge of management, economics, finance, public policy and so on, and introduces the theories of economic externality, financial leverage, property rights of environmental resources and so on. From the public finance to support the construction of a two-type society, such as financial budget input, financial subsidies, government procurement, tax incentives, financial transfer payment and so on. First of all, the paper expounds the achievements of the construction of the two-oriented society in Hunan Province, and then analyzes the problems existing in the public finance supporting the construction of the two-type society in Hunan Province. Mainly including the financial input is difficult to meet the requirements of the construction of a two-oriented society; The financial transfer payment is not perfect; The financial operation mechanism is not perfect; The intensity of tax regulation and control that meets the requirements of "two types" is not enough; The supervision and evaluation system of two-type fiscal expenditure is backward. Then after the introduction of fiscal policies and measures to save resources and protect the environment in some countries and regions at home and abroad. Finally, the author puts forward the countermeasures and suggestions of improving the public finance to support the construction of the two-type society based on Hunan Province: optimizing the financial input; Perfecting the financial operation mechanism; Construct the green tax system to meet the requirements of "two types"; Strengthening performance budget management; To promote the construction of a two-type society financial reform measures.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812

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