本文關(guān)鍵詞： 市級政府 政府性基金 �？顚Ｓ�　出處：《清華大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：政府性基金屬于政府非稅收入的一種，是政府財政收入的重要組成部分，同時也是保障政府的正常運轉(zhuǎn)，支持經(jīng)濟發(fā)展的重要財力。 本文首先對政府性基金的發(fā)展歷史，以及成為市級政府的重要財源背后深層次的原因進行了分析；其次，本文對政府性基金的“�？顚Ｓ谩边@一性質(zhì)進行了討論，并且從市級政府公開的政府性基金決算出發(fā)，對這一規(guī)定的遵循情況進行了驗證；最后，在證明市級政府性基金開支不滿足“�？顚Ｓ谩币蟮那疤嵯�，本文對影響政府支出側(cè)重的關(guān)鍵因素，包括所在地區(qū)、支出職能等，進行了探討，并且分析了背后的原因。 本文得到的主要結(jié)論是，市級政府開辟政府性基金作為重要機動財源的原因是兩重的，市級政府一方面面臨著分稅制改革后財權(quán)和事權(quán)不匹配的巨大財政壓力，同時手中又掌握著隨著經(jīng)濟發(fā)展和城鎮(zhèn)化進程越來越有價值的國有土地的管理權(quán)，以政府性基金為載體，將土地管理權(quán)變現(xiàn)成為增收的捷徑；政府性基金的“�？顚Ｓ谩币�(guī)定在絕大多數(shù)項目上仍然是適用的，但對于某些規(guī)模較大、范圍較廣的項目已經(jīng)不再使用，同時市級政府性基金決算的開支并不完全滿足“�？顚Ｓ谩钡囊�，不同城市在同一個項目上的支出與收入的比例有著非常巨大的差異，同時“國有土地出讓金”這一項目在不同年份都存在著5%到10%的缺口，“地方教育附加費”和“殘疾人就業(yè)保證金”兩年的支出相對于收入都偏�。恢形鞑康貐^(qū)城市在一部分小項上支出遠遠不及收入，同時按照職能分類，東部地區(qū)和中西部地區(qū)城市在經(jīng)濟服務(wù)上基本滿足“專款專用”要求，但中西部城市在社會服務(wù)上支出遠小于相應(yīng)的收入，這主要是因為東部地區(qū)和中西部地區(qū)的經(jīng)濟發(fā)展水平差異和地方關(guān)于關(guān)注重點不同。 本文的創(chuàng)新點主要有：以在市級政府財政體系中地位越來越重，，但關(guān)注度卻相對較小的政府性基金作為研究主體；以市級政府性基金數(shù)據(jù)為出發(fā)點，與省級政府相比，市級政府承擔(dān)的公共責(zé)任更加具體，與民生的關(guān)系更為緊密；以“�？顚Ｓ谩睘槌霭l(fā)點，結(jié)合政府性基金的重要特點，同時利用政府性基金的收入和支出，研究政府的開支偏好；從研究的過程出發(fā)，對市級政府性基金的財政公開中的問題進行了梳理，并提出了相應(yīng)的政策建議。
[Abstract]:Government fund is a kind of non-tax revenue of the government, which is an important part of the government revenue, and also an important financial resource to ensure the normal operation of the government and support the economic development. Firstly, this paper analyzes the history of government fund development and the deep reasons behind becoming the important financial source of municipal government. Secondly, this paper discusses the nature of "earmarked funds" of government funds, and verifies the compliance of this regulation from the final accounts of government funds made public by municipal governments. Finally, on the premise of proving that the municipal government fund expenditure does not meet the requirement of "earmarked fund", this paper discusses the key factors that affect the government expenditure, including the region, the function of expenditure and so on. And the reasons behind the analysis. The main conclusion of this paper is that the reasons why municipal governments open up government funds as an important mobile source are twofold. On the one hand, the municipal government is faced with the huge financial pressure of mismatch between the financial power and the administrative power after the reform of the tax sharing system, and at the same time, it holds the management right of the state-owned land which is more and more valuable along with the economic development and the urbanization process. Taking the government fund as the carrier, realizing the land management right becomes the shortcut to increase the income; The "earmarked" provisions of government funds remain applicable for most projects, but are no longer used for some larger, broader projects. At the same time, the final accounts of municipal government funds do not fully meet the requirements of "earmarked funds", different cities in the same project on the ratio of expenditure and income has a very large difference. At the same time, there is a gap of 5% to 10% in different years in the project of "state-owned land transfer fee", and the expenditure of "local education surcharge" and "disabled person's employment deposit" is smaller than the income in two years. Cities in the central and western regions spend far less than their income on some minor items. At the same time, cities in the eastern region and the central and western regions basically meet the requirements of "earmarked funds" in economic services, according to the classification of their functions. However, the central and western cities spend much less on social services than the corresponding income, which is mainly due to the difference in the economic development level between the eastern region and the central and western regions and the difference in local concerns. The innovations of this paper are as follows: government funds, which are more and more important in the financial system of municipal governments, but with relatively small attention, are the main research subjects; With the data of municipal government fund as the starting point, compared with provincial government, the public responsibility of municipal government is more specific, and the relationship with people's livelihood is more close. Taking "earmarking" as the starting point, combining the important characteristics of the government fund, and using the income and expenditure of the government fund, the paper studies the government's expenditure preference; Starting from the research process, this paper combs the problems in the financial disclosure of municipal government funds, and puts forward corresponding policy suggestions.
【學(xué)位授予單位】：清華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.43;D630

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