本文選題：財(cái)政“省直管縣”　切入點(diǎn)：經(jīng)濟(jì)增長(zhǎng)　出處：《廈門大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：1994年分稅制財(cái)政體制改革,順應(yīng)市場(chǎng)經(jīng)濟(jì)發(fā)展要求,對(duì)于規(guī)范中央和省級(jí)地方政府財(cái)政關(guān)系框架,增強(qiáng)中央財(cái)政的宏觀調(diào)控能力起到了至關(guān)重要的作用,此舉運(yùn)行近二十年,成效顯著。然而,隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展,以往的財(cái)政體制逐漸暴露缺點(diǎn),省級(jí)以下各政府間財(cái)權(quán)與事權(quán)之間的矛盾日漸突出,相應(yīng)的財(cái)權(quán)與承擔(dān)的事權(quán)有著較大的偏離,長(zhǎng)期以來,導(dǎo)致基層財(cái)政運(yùn)轉(zhuǎn)困難,也挫傷了縣域經(jīng)濟(jì)長(zhǎng)期可持續(xù)性發(fā)展,省以下財(cái)政體制亟需改革完善。 在此歷史大背景下,為解決基層財(cái)政困難、壯大縣域經(jīng)濟(jì)、提高地方公共服務(wù)水平、改善民生,自本世紀(jì)初期,一場(chǎng)名為“省直管縣”的財(cái)政體制改革在中華大地應(yīng)運(yùn)而生,多省試點(diǎn)。目前,全國共計(jì)20多個(gè)省份自治區(qū)實(shí)行財(cái)政“省直管縣”,部分地區(qū)成效明顯。但與此同時(shí),一些地區(qū)在改革推廣過程中亦存在許多問題,改革的真實(shí)效益有待檢驗(yàn)。學(xué)術(shù)界也因此褒貶不一。 本文以“省直管縣”財(cái)政體制改革對(duì)縣域經(jīng)濟(jì)增長(zhǎng)和財(cái)政自給率的作用成效為研究主題。參考查閱國內(nèi)外相關(guān)問題研究情況,比較借鑒國內(nèi)地區(qū)“省直管縣”財(cái)政體制改革經(jīng)典模式,立足河南省情,以財(cái)政分權(quán)理論、組織結(jié)構(gòu)扁平化理論、委托代理理論為研究視角,探究“省直管縣”財(cái)政改革的作用機(jī)制。運(yùn)用理論研究與實(shí)證分析相結(jié)合的方法,建立雙重差分模型,探究河南改革試點(diǎn)對(duì)經(jīng)濟(jì)增長(zhǎng)和財(cái)政自給率的影響。對(duì)河南在這一改革推進(jìn)中出現(xiàn)的問題,進(jìn)行深入系統(tǒng)的調(diào)查研究,分析成因,并提出完善措施和建議。
[Abstract]:In 1994, the reform of the fiscal system of the tax sharing system complied with the requirements of the development of the market economy and played a vital role in standardizing the financial relations between the central and provincial local governments and enhancing the macro-control capability of the central finance, which has been running for nearly two decades. However, with the development of the market economy, the past financial system has gradually exposed its shortcomings, and the contradiction between the financial power and the administrative power between the governments below the provincial level has become increasingly prominent, and the corresponding financial power and the undertaking power have deviated greatly. For a long time, it has led to the difficulty of financial operation at the grass-roots level, and has also dampened the long-term sustainable development of the county economy, and the financial system below the province needs to be reformed and perfected urgently. In this historical background, in order to solve the financial difficulties at the grass-roots level, strengthen the county economy, improve the local public service level, and improve the people's livelihood, since the beginning of this century, a financial system reform called "the province directly in charge of the county" has emerged as the times require in the land of China. At present, more than 20 provinces and autonomous regions across the country have implemented fiscal "provincial direct control of counties", and some areas have achieved remarkable results. However, at the same time, there are also many problems in the process of reform and popularization in some regions. The real benefits of the reform have yet to be tested. This paper focuses on the effect of fiscal system reform on county economic growth and financial self-sufficiency rate. Based on the situation of Henan Province, this paper compares and draws lessons from the classical mode of fiscal system reform in China, taking the theory of fiscal decentralization, the theory of flat organizational structure and the theory of principal-agent as the research angle. This paper probes into the mechanism of fiscal reform in "managing counties directly by province". By using the method of combining theoretical research with empirical analysis, a double difference model is established. This paper probes into the influence of the pilot reform in Henan on the economic growth and the self-sufficiency rate of finance, and makes a thorough and systematic investigation and study on the problems that have arisen in the course of this reform, analyzes the causes, and puts forward some measures and suggestions for improvement.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.2;F127

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 楊志勇;;省直管縣財(cái)政體制改革研究——從財(cái)政的省直管縣到重建政府間財(cái)政關(guān)系[J];財(cái)貿(mào)經(jīng)濟(jì);2009年11期

2 孫開;;省以下財(cái)政體制改革的深化與政策著力點(diǎn)[J];財(cái)貿(mào)經(jīng)濟(jì);2011年09期

3 傅光明;;論省直管縣財(cái)政體制[J];財(cái)政研究;2006年02期

4 岳德軍;;關(guān)于省管縣財(cái)政體制改革的思考[J];財(cái)政研究;2006年09期

5 毛捷;趙靜;;“省直管縣”財(cái)政改革促進(jìn)縣域經(jīng)濟(jì)發(fā)展的實(shí)證分析[J];財(cái)政研究;2012年01期

6 賈康;閻坤;;完善省以下財(cái)政體制改革的中長(zhǎng)期思考[J];管理世界;2005年08期

7 周業(yè)安;章泉;;財(cái)政分權(quán)、經(jīng)濟(jì)增長(zhǎng)和波動(dòng)[J];管理世界;2008年03期

8 郭慶旺;賈俊雪;;地方政府間策略互動(dòng)行為、財(cái)政支出競(jìng)爭(zhēng)與地區(qū)經(jīng)濟(jì)增長(zhǎng)[J];管理世界;2009年10期

9 才國偉;黃亮雄;;政府層級(jí)改革的影響因素及其經(jīng)濟(jì)績(jī)效研究[J];管理世界;2010年08期

10 賈俊雪;郭慶旺;寧靜;;財(cái)政分權(quán)、政府治理結(jié)構(gòu)與縣級(jí)財(cái)政解困[J];管理世界;2011年01期

，

本文編號(hào)：1582353