本文選題：經濟發(fā)展方式　切入點：轉變　出處：《西藏民族學院》2014年碩士論文　論文類型：學位論文

【摘要】：2007年中央首次明確提出將“轉變經濟增長方式”改為“轉變經濟發(fā)展方式”,經濟發(fā)展方式的轉變是我國應對國際經濟環(huán)境后危機時代中出現(xiàn)的氣候、資源、環(huán)境等全球性問題的重要突破口,是順應我國經濟發(fā)展形勢轉型的要求,對我國今后經濟的發(fā)展具有戰(zhàn)略意義。2007年西藏自治區(qū)(以下簡稱為“西藏”)在經濟工作會議中,也明確提出了要轉變經濟發(fā)展方式,推動西藏經濟又好又快發(fā)展,這是西藏順應全國經濟發(fā)展形勢、緩解自身生態(tài)環(huán)境壓力、增強自我“供血”能力的要求。 本文以國家對經濟發(fā)展方式轉變的戰(zhàn)略性定位及西藏經濟發(fā)展面臨的現(xiàn)實問題為背景,對西藏當前經濟發(fā)展方式存在的問題、轉變的現(xiàn)實性、內涵及路徑進行了比較系統(tǒng)的分析,并以財稅理論為支持,提出了促進西藏經濟發(fā)展方式轉變的財稅政策。本文共分為六個部分,第一部分是導論部分,主要介紹了選題背景、選題目的及意義、研究內容及研究方法、可能存在的創(chuàng)新點、難點及不足。第二部分對經濟發(fā)展方式的相關研究進行了梳理,一是對學者們關于政府干預經濟及經濟發(fā)展方式轉變的研究動態(tài)進行總結性闡述；二是從財稅政策角度對其經濟發(fā)展方式轉變的觀點進行了綜述；三是對西藏經濟發(fā)展方式轉變及其財稅支持的相關理論和路徑進行了概括總結。第三部分在對西藏經濟結構發(fā)展現(xiàn)狀分析的基礎上,得出了西藏當前經濟發(fā)展方式存在的主要問題,如增長模式粗放、產業(yè)結構不合理、城鄉(xiāng)發(fā)展不平衡、非公有制經濟發(fā)展不足等。第四部分對西藏經濟發(fā)展方式轉變的現(xiàn)實性、目標、內涵及主要路徑進行了具體闡述。第五部分對財稅支持經濟發(fā)展方式轉變的相關理論進行了分析,包括財政支出理論、稅收理論及政府轉移支付理論,以尋求其相關理論依據(jù)。第六部分依據(jù)西藏的實際情況及對其經濟發(fā)展方式轉變路徑的分析,提出了促進西藏經濟發(fā)展方式轉變的財稅支持政策,包括提高自主創(chuàng)新能力的政策支持、發(fā)展中小企業(yè)的政策支持、發(fā)展生態(tài)經濟的政策支持等。
[Abstract]:In 2007, for the first time, the central authorities explicitly proposed to change "changing the mode of economic growth" to "changing the mode of economic development". The transformation of the mode of economic development is the climate and resources that our country is responding to in the post-crisis era of the international economic environment. An important breakthrough in global issues, such as the environment, is to comply with the requirements of the transformation of China's economic development situation and to have strategic significance for the future economic development of our country. In 2007, the Tibet Autonomous region (hereinafter referred to as "Tibet") was in the economic work conference. It is also clearly put forward that we should change the mode of economic development and promote the sound and rapid development of Tibet's economy, which is the requirement for Tibet to comply with the national economic development situation, ease the pressure on its own ecological environment, and enhance its ability to "supply blood" to itself. This paper is based on the strategic orientation of the state's transformation of the mode of economic development and the realistic problems facing the economic development of Tibet, and on the problems existing in the current mode of economic development in Tibet, and the reality of the transformation. This article is divided into six parts, the first part is the introduction part, which mainly introduces the background of the selected topic, and puts forward the fiscal and taxation policy to promote the transformation of Tibet's economic development mode, which is supported by the theory of finance and taxation. The purpose and significance of the topic, the research content and research methods, the possible innovation points, difficulties and shortcomings. The second part of the related research on the mode of economic development has been combed. The first is to summarize the research trends of the government intervention in the economy and the transformation of the economic development mode, the second is to summarize the viewpoint of the change of the economic development mode from the perspective of fiscal and taxation policy. The third part is a summary of the relevant theories and paths of the transformation of Tibet's economic development mode and its fiscal and tax support. The third part is based on the analysis of the present situation of Tibet's economic structure development. The main problems existing in Tibet's current economic development mode, such as extensive growth model, unreasonable industrial structure, unbalanced development between urban and rural areas, and insufficient development of non-public economy, etc. The reality of the transformation of Tibet's economic development mode in 4th is obtained. The aim, connotation and main path are expounded in detail. Part 5th analyzes the relevant theories of fiscal and taxation supporting the transformation of economic development mode, including fiscal expenditure theory, tax theory and government transfer payment theory. Based on the actual situation of Tibet and the analysis of the transformation path of its economic development mode, this paper puts forward the fiscal and tax support policy to promote the transformation of Tibet's economic development mode. It includes policy support for improving independent innovation ability, policy support for developing small and medium-sized enterprises, and policy support for developing ecological economy.
【學位授予單位】：西藏民族學院
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F127;F812.0

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