本文選題：財(cái)政體制 + 省直管縣��； 參考：《中央財(cái)經(jīng)大學(xué)》2015年博士論文

【摘要】：1994年分稅制財(cái)政管理體制改革實(shí)施以來(lái),我國(guó)政府間財(cái)政關(guān)系不斷完善,但與中央財(cái)政和省級(jí)財(cái)政良好的發(fā)展形勢(shì)相比,縣鄉(xiāng)財(cái)政則普遍存在困難,廣大縣鄉(xiāng)政府收支缺口擴(kuò)大,影響了公共物品、公共服務(wù)供給能力和政府治理能力。本論文從縣鄉(xiāng)財(cái)政基本情況、存在問(wèn)題、原因分析、財(cái)政體制相關(guān)理論、發(fā)達(dá)國(guó)家經(jīng)驗(yàn)借鑒、縣鄉(xiāng)財(cái)政體制完善建議等角度開(kāi)展研究。一、研究縣鄉(xiāng)財(cái)政體制的重要意義在我國(guó),按照我國(guó)憲法規(guī)定,縣、鄉(xiāng)(鎮(zhèn))兩級(jí)政府(以下簡(jiǎn)稱“縣鄉(xiāng)”政府)在在我國(guó)現(xiàn)行的五級(jí)行政管理體制架構(gòu)中處于第四和第五兩級(jí),即處于直接管理和服務(wù)于農(nóng)村村鎮(zhèn)居民的基層政府的位置,處在最容易了解村鎮(zhèn)民眾需求、直接服務(wù)村鎮(zhèn)民眾的國(guó)家治理體制框架體系的重要環(huán)節(jié),管轄著全國(guó)一半以上的人口,在國(guó)家治理、向村鎮(zhèn)居民提供公共物品和服務(wù)方面具有舉足輕重的地位。政府財(cái)政是國(guó)家治理的重要支柱,縣鄉(xiāng)政府財(cái)政能力的強(qiáng)弱,直接決定了縣鄉(xiāng)政府以及相應(yīng)權(quán)力機(jī)構(gòu)和行政機(jī)構(gòu)能否順利履行職責(zé)、能夠在廣大的縣鄉(xiāng)區(qū)域內(nèi)實(shí)現(xiàn)國(guó)家治理目標(biāo)。在我國(guó)現(xiàn)行體制下,制約縣鄉(xiāng)財(cái)政能力的主要因素之一是縣鄉(xiāng)財(cái)政體制和制度。在我國(guó)現(xiàn)行的分稅制財(cái)政體制下,財(cái)政體制是決定縣鄉(xiāng)財(cái)政資源獲得能力的主要因素,而縣鄉(xiāng)財(cái)政制度則是規(guī)范縣鄉(xiāng)政府財(cái)政行為的主要制度。本文的重點(diǎn)是分析我國(guó)縣鄉(xiāng)財(cái)政體制問(wèn)題,力圖從體制入手尋找解決我國(guó)縣鄉(xiāng)財(cái)政困難的突破口。從我國(guó)目前縣鄉(xiāng)財(cái)政存在的問(wèn)題來(lái)看,研究縣鄉(xiāng)財(cái)政體制也具有重要的理論和實(shí)踐意義。關(guān)于我國(guó)縣鄉(xiāng)財(cái)政在國(guó)家財(cái)政體制框架內(nèi)的狀況,用在政府部門內(nèi)部流行的一段順口溜描述就是:“中央財(cái)政喜氣洋洋,省級(jí)財(cái)政蒸蒸日上,地市財(cái)政勉勉強(qiáng)強(qiáng),縣級(jí)財(cái)政哭爹喊娘,鄉(xiāng)級(jí)財(cái)政名存實(shí)亡”,這正是現(xiàn)階段中國(guó)各級(jí)財(cái)政狀況最生動(dòng)的寫照。我國(guó)縣鄉(xiāng)財(cái)政存在的上述問(wèn)題不容忽視的主要原因,除了從憲法規(guī)定的行政層級(jí)框架結(jié)構(gòu)來(lái)看,必須強(qiáng)化縣鄉(xiāng)政府財(cái)政能力以便為縣鄉(xiāng)政府履行憲法規(guī)定的職能提供必要的財(cái)政支撐能力以外,同樣重要的是需要為縣鄉(xiāng)政府充實(shí)必要的財(cái)政能力去實(shí)現(xiàn)城鄉(xiāng)一體化改革目標(biāo)。二、我國(guó)縣鄉(xiāng)財(cái)政體制的現(xiàn)狀和問(wèn)題新中國(guó)縣鄉(xiāng)財(cái)政體制在1994年分稅制財(cái)政體制改革以前,經(jīng)歷了“統(tǒng)收統(tǒng)支”財(cái)政體制、“分灶吃飯”財(cái)政體制、“大包干”財(cái)政體制等幾個(gè)歷史階段,這些形式的財(cái)政體制都帶計(jì)劃經(jīng)濟(jì)體制的特征和規(guī)范化程度不夠的缺陷。1994年分稅制財(cái)政體制改革后,縣鄉(xiāng)財(cái)政體制適應(yīng)市場(chǎng)經(jīng)濟(jì)發(fā)展的需求,步入了逐步規(guī)范化、法制化的軌道。1994年以來(lái),我國(guó)在縣鄉(xiāng)財(cái)政管理改革方面陸續(xù)進(jìn)行了“農(nóng)村稅費(fèi)改革”、“省直管縣”、“鄉(xiāng)財(cái)縣管”等具有創(chuàng)新性質(zhì)的實(shí)踐探索,取得了一定成效,但也存在一定的問(wèn)題,特別是在縣鄉(xiāng)財(cái)政能力的建設(shè)方面問(wèn)題比較突出。例如:“農(nóng)村稅費(fèi)改革”雖然減輕了農(nóng)民負(fù)擔(dān),但縣鄉(xiāng)財(cái)政收入大幅減少,進(jìn)而導(dǎo)致了縣鄉(xiāng)財(cái)政收支缺口不斷擴(kuò)大;“省直管縣”改革措施雖然在一定程度上提高了行政管理效率,但也在一定程度上造成了縣級(jí)政府與市級(jí)政府間的財(cái)政矛盾,同時(shí),由于我國(guó)省級(jí)行政區(qū)域范圍比較大,使得省級(jí)政府難以對(duì)縣鄉(xiāng)財(cái)政實(shí)施全面監(jiān)管;與此同時(shí),“鄉(xiāng)財(cái)縣管”改革似乎規(guī)范了鄉(xiāng)鎮(zhèn)政府的財(cái)政收支,但卻導(dǎo)致了鄉(xiāng)鎮(zhèn)預(yù)算虛化,事權(quán)、支出責(zé)任和財(cái)力配置不協(xié)調(diào),進(jìn)而導(dǎo)致了鄉(xiāng)鎮(zhèn)一級(jí)政府財(cái)政能力的嚴(yán)重弱化,其結(jié)果是弱化了鄉(xiāng)鎮(zhèn)一級(jí)政府的國(guó)家治理能力。本文通過(guò)對(duì)分稅制改革之后財(cái)政體制運(yùn)行狀況和歷年數(shù)據(jù)對(duì)比分析,進(jìn)一步梳理了縣鄉(xiāng)財(cái)政收支缺口擴(kuò)大、和縣鄉(xiāng)財(cái)政體制運(yùn)行本身存在的問(wèn)題,這些問(wèn)題包括:事權(quán)與財(cái)權(quán)、財(cái)力不匹配,縣鄉(xiāng)財(cái)政收支矛盾突出,縣鄉(xiāng)財(cái)力地區(qū)差異大,政府間財(cái)力縱向不均衡問(wèn)題突出,縣鄉(xiāng)財(cái)政風(fēng)險(xiǎn)問(wèn)題日益突顯,縣鄉(xiāng)財(cái)政支出保障水平偏低等。造成這些問(wèn)題的原因主要是:政府層級(jí)過(guò)多影響財(cái)政體制運(yùn)行效率,縣鄉(xiāng)財(cái)政體制權(quán)責(zé)不統(tǒng)一問(wèn)題突出,縣鄉(xiāng)財(cái)政難以獲得穩(wěn)定的收入來(lái)源,省以下政府間轉(zhuǎn)移支付制度尚不完善。三、縣鄉(xiāng)財(cái)政體制的國(guó)際經(jīng)驗(yàn)借鑒和理論研究基礎(chǔ)研究國(guó)外財(cái)政體制方面的經(jīng)驗(yàn)與教訓(xùn),可為我國(guó)財(cái)政體制和預(yù)算制度的改革和建設(shè)提供良好的借鑒。為此,本文選取了美國(guó)、德國(guó)、日本、英國(guó)、俄羅斯等發(fā)達(dá)國(guó)家作為分析對(duì)象,進(jìn)行了借鑒分析。得到的啟示是:應(yīng)清晰界定與劃分政府職能范圍和支出責(zé)任,要建立和完善均等化的轉(zhuǎn)移支付制度,應(yīng)構(gòu)建高度透明度以及完備的監(jiān)督審查體系,準(zhǔn)確評(píng)估收入能力和支出需求。縣鄉(xiāng)財(cái)政體制與財(cái)政能力建設(shè)涉及到政府組織結(jié)構(gòu)問(wèn)題,財(cái)政分權(quán)問(wèn)題,委托代理問(wèn)題等,因此,本文也對(duì)相關(guān)理論進(jìn)行了梳理,作為本文的理論基礎(chǔ)。四、建立權(quán)責(zé)統(tǒng)一的縣鄉(xiāng)財(cái)政體制的政策建議基于理論與實(shí)證分析的結(jié)果,本文提出了建立權(quán)責(zé)統(tǒng)一的縣鄉(xiāng)財(cái)政體制的政策建議:第一,科學(xué)界定我國(guó)縣鄉(xiāng)財(cái)政的職能作用。包括:掌握轄區(qū)內(nèi)居民的公共服務(wù)需求,提高轄區(qū)內(nèi)公共服務(wù)的供給效率,建立公共服務(wù)供給的有效治理框架。第二,確立賦予地方自治權(quán)的縣鄉(xiāng)財(cái)政體制“分類改革”路線。包括:政府級(jí)次和預(yù)算級(jí)次由五級(jí)向四級(jí)過(guò)渡,分類改革建立適合地區(qū)實(shí)際情況的縣鄉(xiāng)財(cái)政體制,把權(quán)責(zé)統(tǒng)一的原則貫穿縣鄉(xiāng)財(cái)政體制改革進(jìn)程。第三,合理劃分縣鄉(xiāng)政府事權(quán)和支出責(zé)任。包括:完全排他性的公共服務(wù)支出責(zé)任,不完全排他性的公共服務(wù)支出責(zé)任,上級(jí)臨時(shí)性賦予縣鄉(xiāng)政府的支出責(zé)任。并對(duì)縣鄉(xiāng)政府運(yùn)行、縣鄉(xiāng)區(qū)域經(jīng)濟(jì)發(fā)展、農(nóng)村基礎(chǔ)設(shè)施和環(huán)境建設(shè)、縣鄉(xiāng)社會(huì)安全穩(wěn)定管理、農(nóng)村民生服務(wù)保障等五類縣鄉(xiāng)政府具體的事權(quán)和支出責(zé)任進(jìn)行了細(xì)致劃分。第四,建立縣鄉(xiāng)財(cái)力的穩(wěn)定保障機(jī)制。包括:建立縣鄉(xiāng)政府穩(wěn)定的地方稅體系,賦予省以下政府適當(dāng)?shù)亩愂兆灾鳈?quán),將財(cái)產(chǎn)稅確立為縣鄉(xiāng)政府的主體稅種,規(guī)范縣鄉(xiāng)政府非稅收入管理,清理縣鄉(xiāng)政府預(yù)算外收入;進(jìn)一步改革完善轉(zhuǎn)移支付制度,加大一般性轉(zhuǎn)移支付力度,建立“分類撥款”的專項(xiàng)轉(zhuǎn)移支付模式,規(guī)范轉(zhuǎn)移支付資金的使用管理;做好縣鄉(xiāng)政府債務(wù)風(fēng)險(xiǎn)防控工作。第五,實(shí)施配套改革措施提高縣鄉(xiāng)治理能力。包括:加強(qiáng)縣鄉(xiāng)財(cái)政體制的頂層設(shè)計(jì)和法律規(guī)范,加快基層民主政治改革進(jìn)程,加快縣鄉(xiāng)政府行政體制改革進(jìn)程,建立規(guī)范的縣鄉(xiāng)財(cái)政預(yù)算管理制度。五、文章的創(chuàng)新和不足之處創(chuàng)新方面:一是提出政府和預(yù)算級(jí)次逐步由五級(jí)向四級(jí)過(guò)渡。建議修改現(xiàn)行《憲法》和《預(yù)算法》,將五級(jí)政府五級(jí)預(yù)算的架構(gòu)改為四級(jí)政府四級(jí)預(yù)算,建立地級(jí)市與縣平行的行政體系架構(gòu),城市政府繼續(xù)保持城市管理的功能,縣級(jí)政府則需要兼顧農(nóng)村區(qū)域管理和城鎮(zhèn)化建設(shè)的功能。對(duì)地域面積相對(duì)較小,縣域經(jīng)濟(jì)發(fā)達(dá)的省,采取“省直管縣”和“省直管市”并行,省以下政府級(jí)次和財(cái)政級(jí)次設(shè)置省、縣(市)、鄉(xiāng)鎮(zhèn)三個(gè)級(jí)次。對(duì)地域面積相對(duì)較大,包含有市一級(jí)中心城市,縣域經(jīng)濟(jì)大多依附于中心城市的,可以中心城市為基礎(chǔ),把省級(jí)行政區(qū)進(jìn)行拆分,縮短行政管理半徑,省以下政府級(jí)次和財(cái)政級(jí)次也設(shè)置省、縣(市)、鄉(xiāng)鎮(zhèn)三個(gè)級(jí)次。政府級(jí)次由五級(jí)改為四級(jí)后,相應(yīng)財(cái)政預(yù)算級(jí)次也改為四級(jí)。二是提出賦予地方自主權(quán)的縣鄉(xiāng)財(cái)政體制分類改革路線�？h鄉(xiāng)政府更加了解當(dāng)?shù)氐墓卜⻊?wù)需要,具有信息優(yōu)勢(shì)與管理優(yōu)勢(shì),有利于公民參與服務(wù)決策,能夠提供更適合本地居民偏好的服務(wù)。我國(guó)地域廣闊,地區(qū)間行政管理模式差異大。應(yīng)把一刀切的“鄉(xiāng)財(cái)縣管”,轉(zhuǎn)變?yōu)橘x予地方政府一定自治權(quán)的縣鄉(xiāng)財(cái)政體制分類改革。第一類,對(duì)縣級(jí)政府治理能力強(qiáng)、鄉(xiāng)鎮(zhèn)政府弱化的地區(qū),應(yīng)以縣級(jí)政府為主體建立公共服務(wù)供給體系。第二類,對(duì)鄉(xiāng)鎮(zhèn)政府治理能力強(qiáng)、縣級(jí)政府相對(duì)虛化的地區(qū),應(yīng)以鄉(xiāng)鎮(zhèn)政府為主體建立公共服務(wù)供給體系。不足之處:一是數(shù)據(jù)不足。在對(duì)有關(guān)國(guó)家基層財(cái)政體制進(jìn)行比較,以及對(duì)國(guó)內(nèi)縣鄉(xiāng)財(cái)政運(yùn)行的具體實(shí)際進(jìn)行研究之時(shí),資料的獲取存在相當(dāng)?shù)碾y度,數(shù)據(jù)普遍缺乏。因此未能全面介紹和反映新的變化情況。二是方法局限�？h鄉(xiāng)財(cái)稅體制,不僅是經(jīng)濟(jì)學(xué)問(wèn)題,實(shí)際上涉及到民主財(cái)政問(wèn)題,尤其在農(nóng)村層面,一事一議、農(nóng)村公共品的社會(huì)提供和資金安排,都離不開(kāi)財(cái)政決策民主化、地方自治和有效機(jī)制安排的保證。但因?yàn)楸狙芯渴菍⒇?cái)政體制作為研究對(duì)象,主要用經(jīng)濟(jì)學(xué)方法進(jìn)行研究,并未運(yùn)用政治學(xué)、管理學(xué)、社會(huì)學(xué)等方法,存在一定的欠缺。
[Abstract]:Since the implementation of the reform of the fiscal management system of the tax sharing system in 1994, the financial relations between the governments of our country have been perfected, but compared with the good development situation of the central finance and the provincial finance, the county and township finance is generally difficult. The public goods, the supply capacity of public services and the government's governance ability are affected by the widening gap in the income and expenditure of the county and township government. From the basic state of the county and township finance, the existing problems, the analysis of the reasons, the theory of the financial system, the experience of the developed countries and the improvement of the county and township financial system, the important significance of the study of the county and township financial system is in China, in accordance with the constitution of our country, the county and township (town) government of two (hereinafter referred to as the "county and township" government) is in China. The current five level administrative system structure in China is at the level of fourth and 52, that is the position of the grass-roots government which is directly managed and served in rural villages and towns. It is in the most important part of the framework system of the national governance system which is the most easy to understand the needs of the village and town people and directly serve the people of the villages and towns, and is governed by more than half of the people in the country. It plays an important role in providing public goods and services to the residents of villages and towns. Government finance is an important pillar of national governance. The financial ability of the county and township government directly determines whether the county and township government and the corresponding authority and administrative agencies can perform their duties smoothly and can be in the vast County and township areas. Under the current system of our country, the financial system is the main factor to determine the ability of the county and township financial resources, while the county and township financial system is the main factor to regulate the financial behavior of the county and township government. The focus of this article is to analyze the financial system of county and township in our country, try to find out the breakthrough point to solve the financial difficulties of county and township in our country. From the current problems of county and township finance in our country, it is of great theoretical and practical significance to study the county and township financial system. The situation in the government department, which is used in the government department, is described as "the central finance is happy, the provincial finance is flourishing, the city finance is encouraging, the county finance cries the mother and the mother is crying, the country level finance is dead and dead". This is the most vivid portrayal of the current financial situation at all levels in China. The main reason why the problem can not be ignored is to strengthen the financial capacity of the county and township government in order to provide the necessary financial support for the county and township government to perform the constitutional functions, as well as the necessary financial capacity for the county and township government to realize the urban and rural one. Two, the status and problems of the county and township financial system in China, the financial system of the county and township in China, before the reform of the fiscal system of the tax sharing system in 1994, has experienced the financial system of "the collection and collection", the financial system of "dining in the kitchen", the "big package" financial system and other historical stages, and these forms of financial system are all carried out with the plan. After the reform of the fiscal system of.1994 tax system, the county and township financial system adapted to the demand of the development of the market economy and stepped into the standardization and legalization of the track.1994 year. In the reform of county and township financial management, China has carried out "rural tax and fee reform", "provincial direct county". "Township money county management" and other innovative practical exploration, achieved certain results, but there are some problems, especially in the construction of county and township financial capacity. For example, "rural tax and fee reform" reduces the burden of farmers, but the county and township financial revenue has reduced substantially, which leads to the lack of financial revenue and expenditure of the county and township. The reform measures of "provincial direct county" have raised the efficiency of administrative management to a certain extent, but it has also caused the financial contradiction between the county government and the municipal government to a certain extent. At the same time, the provincial administrative region is difficult to carry out comprehensive supervision on the county and township finance because of the provincial administrative region. At the time, the reform of "township finance county management" seemed to regulate the financial revenue and expenditure of the township government, but it resulted in the deficiency of the budget of the township and township governments, the disbursement of the responsibility and the allocation of financial resources, which led to the serious weakening of the government's financial ability of the township level government. The result was the weakening of the state governance capacity of the first level government of the township. After the reform of the financial system and the years of data comparison and analysis, the financial revenue and expenditure gap of the county and township is further combed and the financial system of county and township itself exists. These problems include: the power and financial power, the financial power is not matched, the contradiction between the county and township financial revenue and expenditure is prominent, the county and township financial resources are different and the financial resources are uneven between the governments. The problems are prominent, the county and township financial risk problems are increasingly highlighted, and the level of the county and township financial expenditure is low. The main reasons for these problems are as follows: the excessive government level affects the operational efficiency of the financial system, the disunity of the power and responsibility of the county and township financial system is outstanding, the county and township finance is difficult to obtain a stable income source, and the transfer payment between the provinces and the following governments The system is not yet perfect. Three, the experience and lessons of the international experience and theoretical research on the financial system of the county and township financial system can provide a good reference for the reform and construction of the financial system and budget system in our country. Therefore, this paper selects the developed countries of the United States, Germany, Japan, the United Kingdom and Russia as an analysis. The enlightenment is that we should clearly define and divide the scope of government functions and the responsibility of expenditure, establish and perfect the equalization of transfer payment system, establish a high transparency and complete supervision and examination system, and accurately assess the income capacity and demand. The county and township financial system and financial capacity construction involve To the organizational structure of the government, the issue of fiscal decentralization, the issue of principal-agent and so on. Therefore, this article also combs the relevant theories as the theoretical basis of this article. Four, the policy proposals for the establishment of the county and township financial system of the unified power and responsibility are based on the results of theoretical and empirical analysis. This paper puts forward the policy of establishing a county and township financial system with a unified power and responsibility. Suggestions: first, to scientifically define the functional role of county and township finance in our country, including: to master the needs of public service in the District, to improve the efficiency of the supply of public services in the jurisdiction, to establish an effective governance framework for the supply of public services. Second, to establish the "classification reform" route of the county township financial system endowed with local autonomy, including the government level Secondary and budgetary grades transition from grade five to level Four, classification reform to establish county and township financial system suitable for the actual situation of the region, the principle of unity of power and responsibility through the county and township financial system reform process. Third, reasonable division of the county and township government affairs and expenditure responsibility. Including: completely exclusive public service responsibility, incomplete exclusiveness of the public The responsibility of service expenditure and the responsibility of the county and township government to the government temporarily, and the county and township government operation, the county and township economic development, rural infrastructure and environment construction, the county and Township Social Security and stability management, rural people's livelihood services and other five types of county and township government specific power and expenditure responsibility carried out detailed division. Fourth, the establishment of county and township. The stable security mechanism of financial resources includes the establishment of a stable local tax system for the county and township governments, the appropriate tax autonomy for the governments below the provincial government, the establishment of the property tax as the main tax of the county and township government, the regulation of the non tax revenue management of the county and township government, the cleaning out of the income of the county and township government, the further reform and improvement of the transfer payment system, and the enlarging of the general nature. Transfer payment, establish the special transfer payment model of "classified appropriation", standardize the use management of transfer payment, do a good job in the county and township government debt risk prevention and control. Fifth, implement supporting reform measures to improve the capacity of county and township governance. Reform process, speed up the process of administrative system reform of county and township government and set up a standardized county and township financial budget management system. Five, the innovation and inadequacies of the article are as follows: first, it is proposed that the government and budget gradation be gradually transferred from level five to grade four. It is suggested to modify the current < constitution > and < budget law >, to change the structure of the five level budget of the five level government to the four level The government's four level budget, the establishment of the administrative system structure parallel to the city and county, the city government continue to maintain the function of urban management, the county government needs to take into account the functions of the rural area management and urbanization. The government grading and financial grading should be set up in the province, county (city) and township three grades. The area is relatively large, including the central city of the city, and the county economy is mostly attached to the central city. It can be based on the central city, the provincial administrative area is divided, the administrative radius is shortened, the following government grading and financial grading are also set up. There are three grades in province, county (city) and township. After the government grade is changed from grade five to grade four, the corresponding fiscal budget level is changed to level Four. Two is the classification reform route of county and township financial system which endows local autonomy. The county and township government is more aware of local public service needs, has advantages of interest and management, and is beneficial to citizen participation in service decision. The policy is capable of providing services that are more suitable for local residents. China has a wide region and a large difference in administrative management mode between regions. The county-level government set up a public service supply system for the main body. The second categories, the strong governance capacity of the township government, the relative deficiency of the county government, should take the township government as the main body to establish the public service supply system. The shortcomings are: the first is the lack of data. In the relative countries, the basic financial system is compared, and the domestic county and township financial operation. The acquisition of data is quite difficult and the data is generally lack. Therefore, the new changes are not introduced and reflected in an all-round way. Two is the limitation of the method. The financial and tax system of county and township is not only an economic problem, but also a democratic and financial problem, especially in the rural level, one thing and one, the rural public goods society. It is inseparable from financial decision-making democratization, local autonomy and the guarantee of effective mechanism arrangement. However, because this research is the research object of the financial system, it is mainly studied by economic methods, and there is no use of politics, management, sociology and other methods.

【學(xué)位授予單位】：中央財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2015
【分類號(hào)】：F812.7

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本文編號(hào)：1821306