本文選題：省以下財政體制　切入點：財權(quán)　出處：《吉林大學》2014年碩士論文　論文類型：學位論文

【摘要】：吉林省一直以來都被冠以“糧食大省”和“財政小省”稱號，是財政轉(zhuǎn)移支付的受益大省。改革開放以前，吉林省是我國重要的工業(yè)基地，具有完善的工業(yè)體系，為我國的經(jīng)濟建設(shè)作出了主要的貢獻，經(jīng)濟發(fā)展水平曾位于全國前列。但隨著改革開放后各地區(qū)經(jīng)濟快速發(fā)展，吉林省與我國發(fā)達地區(qū)間的經(jīng)濟水平差距越來越大。截至2013年，吉林省在全國31個省、自治區(qū)、直轄市的的經(jīng)濟綜合排名中排在第17位。為力求中西部地區(qū)經(jīng)濟發(fā)展，我國實施了東北老工業(yè)基地振興和中部崛起等計劃。但是吉林省的經(jīng)濟發(fā)展長期以來都存在工業(yè)產(chǎn)值總量不高、產(chǎn)業(yè)結(jié)構(gòu)有待提高、轉(zhuǎn)化經(jīng)濟效益能力偏低、經(jīng)濟發(fā)展缺乏源動力等問題。在與經(jīng)濟發(fā)達地區(qū)相比中，財政收入仍處于較低的水平。 1994年分稅制改革劃分了中央與地方各級政府的利益關(guān)系，在此基礎(chǔ)上，2002年對所得稅和營業(yè)稅的分享比例進行了調(diào)整，2005年推行了“省直管縣”、“鄉(xiāng)財縣管”的財政體制改革，在2007年我國對中央四大類企業(yè)進行了所得稅的分享改革。這一系列的政策實施大體上符合經(jīng)濟發(fā)展的要求，為吉林省經(jīng)濟的快速發(fā)展起到了強有力的支持作用。各級政府間的財權(quán)劃分得到一定的調(diào)整和完善，促進了財政收入的不斷增長；針對縣鄉(xiāng)財政困難的問題推行的“省直管縣”、“鄉(xiāng)財縣管”改革一定程度上緩解了基層財政困難、財權(quán)和事權(quán)不對等的問題。但在吉林省經(jīng)濟快速發(fā)展的同時，分稅制改革存在的問題逐漸暴露出來，吉林省省以下財政體制也積累了一些矛盾和問題。主要是省以下財政支出關(guān)系不夠清晰，支出和財力不匹配，基層政府財政運轉(zhuǎn)困難，轉(zhuǎn)移支付制度不夠完善，省內(nèi)地區(qū)間財力差距大，體制運行效率較低等等。這一系列的問題不利于我國市場經(jīng)濟體制的完善，與構(gòu)建和健全公共財政體系的要求有較大的差距。要從根本上解決上述問題，必須轉(zhuǎn)變政府職能，完善公共財政體制改革，完善省以下轉(zhuǎn)移支付制度，進一步完善省以下財政管理體制。 本文認為現(xiàn)行的省以下財政體制存在的諸多問題，，并不是由分稅制財政分權(quán)造成的，而是由于財政分權(quán)的不規(guī)范、不徹底，造成一系列地方財政問題。筆者以地方財政體制為落腳點，針對吉林省省以下財政改革問題，運用吉林省1994年至2012年省以下財政數(shù)據(jù)為依據(jù)，指出了吉林省省以下財政體制在“省直管縣”、“鄉(xiāng)財縣管”和省以下財政轉(zhuǎn)移支付制度方面的問題，結(jié)合吉林省當前的實際情況，捋順“地方”——省、市、縣、鄉(xiāng)間的政府財政關(guān)系。通過實施規(guī)范和徹底的財政分權(quán)來完善地方各級政府間事權(quán)、財權(quán)和財力之間的關(guān)系，并最終達到財權(quán)與事權(quán)相統(tǒng)一、財力與支出責任相匹配、基本公共服務(wù)均等化的體制目標。
[Abstract]:Jilin Province has been known as "big province of grain" and "small province of finance", and it is a big beneficiary of financial transfer payment. Before reform and opening up, Jilin Province was an important industrial base of our country with a perfect industrial system. It has made a major contribution to the economic construction of our country. The level of economic development was once in the forefront of the country. However, with the rapid economic development in various regions after the reform and opening up, the gap between the economic level of Jilin Province and the developed regions of China is getting bigger and bigger. As of 2013, Jilin Province ranks 17th in the comprehensive economic ranking of 31 provinces, autonomous regions, and municipalities directly under the Central Government. In order to strive for the economic development of the central and western regions, China has implemented the plan of revitalizing the old industrial base in Northeast China and rising of the central part. However, the economic development of Jilin Province has for a long time been characterized by a low total industrial output value, an industrial structure to be improved, and a low capacity for transforming economic benefits. Compared with the developed regions, the fiscal revenue is still at a low level. In 1994, the tax distribution reform divided the interest relationship between the central government and local governments at all levels. On this basis, the share ratio of income tax and business tax was adjusted in 2002, and the fiscal system reform of "managing counties directly by province" and "management of township finance and county" was carried out in 2005. In 2007, China carried out the income tax sharing reform of the four major categories of central enterprises. The implementation of this series of policies is generally in line with the requirements of economic development. It has played a strong supporting role in the rapid economic development of Jilin Province. The division of financial power among governments at all levels has been adjusted and improved to a certain extent, and has promoted the continuous growth of financial revenue; In view of the problem of financial difficulties in counties and townships, the reform of "managing counties directly by provinces and counties" has alleviated to a certain extent the problems of financial difficulties at the grass-roots level and unequal financial and administrative powers, but at the same time as the rapid economic development of Jilin Province, The problems existing in the reform of the tax sharing system are gradually exposed, and some contradictions and problems have accumulated in the financial system below the provincial level in Jilin Province. The main reasons are that the relationship between the expenditure below the province and the financial resources is not clear enough, the expenditure and the financial resources are not matched, and the financial operation of the grass-roots governments is difficult. The transfer payment system is not perfect, the financial gap between the provinces and regions is large, the efficiency of the system is low, and so on. These problems are not conducive to the perfection of the market economic system of our country. In order to solve the above problems fundamentally, we must change the functions of the government, perfect the reform of the public finance system, and perfect the transfer payment system below the province. We will further improve the financial management system below the provincial level. This paper holds that many problems existing in the current financial system below the provincial level are not caused by the fiscal decentralization of the tax system, but by the non-standard and incomplete fiscal decentralization. A series of local financial problems have been caused. The author takes the local financial system as the foothold, aiming at the problem of financial reform below Jilin Province, and using the financial data of Jilin Province from 1994 to 2012. This paper points out the problems of the financial system below the province of Jilin Province in the aspects of "managing the county directly in the province", "the management of the township finance county" and the financial transfer payment system below the province. Combining with the current situation of Jilin Province, the article makes a smooth adjustment of the "local"-province, city, county, etc. Rural government financial relations. Through the implementation of norms and thorough fiscal decentralization to improve the relationship between local governments at all levels, financial power and financial power, and finally achieve the unity of financial power and administrative power, financial resources and expenditure responsibility matching, The institutional goal of equalization of basic public services.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.2

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