本文選題：山東省 + 縣級財力��； 參考：《山東財經(jīng)大學(xué)》2014年碩士論文

【摘要】：1994年的分稅制改革對于刺激地方經(jīng)濟(jì)發(fā)展，擴(kuò)大地方財源建設(shè)起到了積極作用，分稅制改革明確了中央與地方的稅收收入格局，但是對于省級以下的地方財力分配卻并沒有明確的指導(dǎo)框架。隨著縣域經(jīng)濟(jì)的發(fā)展，縣級財力構(gòu)成，財力困境，，基本財力保障機(jī)制建設(shè)等問題也引起社會各界越來越多的關(guān)注。山東省作為縣域數(shù)量位居全國前列的大省，近年來始終對縣級財力發(fā)展與改革進(jìn)行著各種嘗試和努力，并且取得了不錯的成果，縣域經(jīng)濟(jì)實(shí)力不斷增強(qiáng)，因此，在新一輪的縣域經(jīng)濟(jì)發(fā)展中，山東省必然成為其他各省關(guān)注的對象。本文從財政學(xué)、區(qū)域經(jīng)濟(jì)學(xué)的各種理論出發(fā)，首先對國內(nèi)外關(guān)于縣級財力研究的理論進(jìn)行了綜述，然后在總結(jié)前人理論成果的基礎(chǔ)上對縣級財力的定義、構(gòu)成、指標(biāo)和縣級財力保障范圍等相關(guān)概念做出了界定，并對山東省縣級財力的特點(diǎn)和基層財政的缺陷進(jìn)行了總結(jié)。在充分認(rèn)識山東省縣級財力現(xiàn)狀的基礎(chǔ)上，分別從經(jīng)濟(jì)層面和制度層面分析了影響山東省縣級財力發(fā)展的因素。并對山東省縣級財力與經(jīng)濟(jì)的關(guān)系進(jìn)行了實(shí)證分析，以便我們更清楚的看到財力與經(jīng)濟(jì)之間的影響過程。最后，在前文分析和討論的基礎(chǔ)上，針對山東省縣級財力發(fā)展過程中存在的問題和缺陷，從增強(qiáng)基層經(jīng)濟(jì)發(fā)展活力、深化體制改革和完善基層財力保障機(jī)制等角度提出了一系列有針對性的建議。
[Abstract]:The reform of the tax distribution system in 1994 played a positive role in stimulating the development of the local economy and expanding the construction of local financial resources. The reform of the tax distribution system clarified the pattern of tax revenue between the central and local governments. But there is no clear framework for local financial allocation below the provincial level. With the development of county economy, the composition of county financial resources, financial difficulties, the construction of basic financial security mechanism and other issues have attracted more and more attention from all walks of life. As one of the largest provinces in the country in terms of the number of counties, Shandong Province has made various attempts and efforts on the development and reform of financial resources at the county level in recent years, and has achieved good results. In the new round of county economy development, Shandong Province is bound to become the object of other provinces. Based on various theories of finance and regional economics, this paper first summarizes the theories of county financial research at home and abroad, and then, on the basis of summarizing the previous theoretical achievements, defines and constitutes the financial resources at county level. The related concepts such as index and county financial security scope are defined, and the characteristics of county level financial resources and the shortcomings of grass-roots finance in Shandong Province are summarized. On the basis of fully understanding the present situation of county financial resources in Shandong Province, this paper analyzes the factors that affect the development of county financial resources in Shandong Province from the economic and institutional aspects. The paper also makes an empirical analysis on the relationship between county level financial resources and economy in Shandong Province, so that we can see clearly the influence process between financial resources and economy. Finally, on the basis of the previous analysis and discussion, in view of the problems and defects existing in the development of county financial resources in Shandong Province, we should strengthen the vitality of economic development at the grass-roots level. A series of targeted suggestions are put forward from the angles of deepening the system reform and perfecting the financial guarantee mechanism at the grassroots level.
【學(xué)位授予單位】：山東財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.7

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