本文選題：海洋經(jīng)濟(jì) + 財(cái)稅政策　； 參考：《吉林財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：當(dāng)今，海洋的發(fā)展問題備受世界矚目，如海洋經(jīng)濟(jì)的開發(fā)、海洋發(fā)展戰(zhàn)略的優(yōu)化、圍繞海洋所展開的合作與沖突都成為經(jīng)濟(jì)關(guān)系近年發(fā)展的焦點(diǎn)。我國既是一個(gè)陸地大國，也是一個(gè)海洋大國，管轄海域達(dá)到38.8萬平方公里，各類海洋資源豐富，所以憑借地理優(yōu)勢(shì)發(fā)展海洋經(jīng)濟(jì)已提上日程。 過去的幾十年，我國的海洋經(jīng)濟(jì)發(fā)展更加注重經(jīng)濟(jì)總量的快速增長(zhǎng)，而忽視了全方位的綜合考量，所以多呈現(xiàn)出高排放、高開采、利用率低的特點(diǎn)。這種形式的海洋經(jīng)濟(jì)增長(zhǎng)，，破壞了海洋資源的再生性和周圍的海洋生態(tài)環(huán)境，在很大程度上制約了海洋經(jīng)濟(jì)的可持續(xù)發(fā)展。進(jìn)入21世紀(jì)以后，海洋資源的利用、海洋生態(tài)環(huán)境的保護(hù)以及海洋產(chǎn)業(yè)結(jié)構(gòu)的轉(zhuǎn)型都日益成為我國政府十分關(guān)注的問題。由于財(cái)稅政策對(duì)宏觀經(jīng)濟(jì)調(diào)控有著十分明顯的作用，所以將財(cái)稅政策應(yīng)用于海洋經(jīng)濟(jì)發(fā)展，建立長(zhǎng)效政策機(jī)制，將會(huì)有效地解決海洋經(jīng)濟(jì)的發(fā)展瓶頸，促進(jìn)海洋經(jīng)濟(jì)的可持續(xù)發(fā)展。 本文是在充分掌握海洋經(jīng)濟(jì)發(fā)展背景的基礎(chǔ)上，運(yùn)用海洋經(jīng)濟(jì)學(xué)理論及福利經(jīng)濟(jì)學(xué)理論，結(jié)合實(shí)際闡述海洋經(jīng)濟(jì)發(fā)展過程中關(guān)于可持續(xù)發(fā)展、循環(huán)經(jīng)濟(jì)、環(huán)境保護(hù)及海洋產(chǎn)業(yè)結(jié)構(gòu)升級(jí)等方面的問題，借鑒國外沿海國家海洋經(jīng)濟(jì)發(fā)展經(jīng)驗(yàn)，從理論上提出海洋經(jīng)濟(jì)發(fā)展與財(cái)稅政策關(guān)系模型，通過模型分析得出結(jié)果，進(jìn)一步從財(cái)稅角度提出解決辦法，促進(jìn)海洋經(jīng)濟(jì)的可持續(xù)發(fā)展。 本文行文結(jié)構(gòu)分為七個(gè)部分，引言部分主要介紹了論題的研究背景、意義、國內(nèi)外研究現(xiàn)狀、本文的研究框架、研究方法、創(chuàng)新點(diǎn)和不足之處。正文分為六章，第一章為理論基礎(chǔ)部分，全面闡述了本文研究所依據(jù)的各學(xué)科理論基礎(chǔ)，主要有海洋經(jīng)濟(jì)可持續(xù)發(fā)展理論、產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化理論、福利經(jīng)濟(jì)學(xué)理論和激勵(lì)理論。第二章為海洋經(jīng)濟(jì)發(fā)展的財(cái)稅政策作用機(jī)制研究部分，通過初步的理論分析后，采集歷年海洋經(jīng)濟(jì)數(shù)據(jù)，構(gòu)建計(jì)量經(jīng)濟(jì)模型，進(jìn)一步闡述海洋經(jīng)濟(jì)發(fā)展與財(cái)稅政策之間的相互作用關(guān)系。第三章為我國發(fā)展海洋經(jīng)濟(jì)的條件基礎(chǔ)分析部分，通過分析我國現(xiàn)有促進(jìn)海洋經(jīng)濟(jì)發(fā)展的財(cái)稅經(jīng)濟(jì)政策，提出我國發(fā)展海洋經(jīng)濟(jì)的政策需求。第四章為分析我國發(fā)展海洋經(jīng)濟(jì)制約因素的部分，從實(shí)際出發(fā)分析我國發(fā)展海洋經(jīng)濟(jì)的制度困境。第五章為國際上發(fā)展海洋經(jīng)濟(jì)的財(cái)稅政策借鑒部分，通過比較和分析沿海國家發(fā)展海洋經(jīng)濟(jì)的產(chǎn)業(yè)政策和財(cái)稅政策，發(fā)掘國際發(fā)展海洋經(jīng)濟(jì)的大趨勢(shì)，為我國發(fā)展海洋經(jīng)濟(jì)的財(cái)稅政策制度設(shè)計(jì)提供借鑒。第六章為總結(jié)與建議部分，通過前面的理論和模型研究，針對(duì)我國目前發(fā)展海洋經(jīng)濟(jì)存在的問題提出合理并行之有效的政策建議。 本文的創(chuàng)新點(diǎn)在于運(yùn)用多種學(xué)科理論進(jìn)行分析，并將海洋經(jīng)濟(jì)可持續(xù)發(fā)展、海洋產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化與財(cái)稅政策制度設(shè)計(jì)有機(jī)結(jié)合起來，建立起海洋經(jīng)濟(jì)發(fā)展與財(cái)稅政策的關(guān)系模型，其中運(yùn)用的主要研究方法有：模型分析法、比較分析法和定性與定量分析相結(jié)合的方法。
[Abstract]:Today, the development of the ocean has attracted worldwide attention. For example, the development of the marine economy, the optimization of the strategy of ocean development, the cooperation and conflict around the ocean have become the focus of economic relations in recent years. China is both a large land and an ocean country with 388 thousand square kilometers of sea area and abundant marine resources. Rich, so the development of marine economy with geographical advantages has been put on the agenda.
In the past few decades, the development of our country's marine economy has paid more attention to the rapid growth of the total economic amount, but neglects the comprehensive comprehensive consideration, so the characteristics of high emission, high exploitation and low utilization are presented. This form of marine economic growth has destroyed the regeneration of marine resources and the surrounding marine ecological environment, to a great extent. After the twenty-first Century, the utilization of marine resources, the protection of the marine ecological environment and the transformation of the marine industrial structure have increasingly become the concern of our government. The fiscal and tax policies have a very obvious effect on the macroeconomic regulation and control, so the fiscal and tax policies are applied to the ocean classics. Economic development and the establishment of a long-term policy mechanism will effectively solve the bottleneck of the development of the marine economy and promote the sustainable development of the marine economy.
On the basis of the full grasp of the background of marine economic development, this paper applies the theories of marine economics and welfare economics to explain the problems of the sustainable development, circular economy, environmental protection and the upgrading of the marine industrial structure in the process of marine economic development, and draw lessons from the experience of the marine economic development of the foreign countries. In theory, the relationship model of marine economic development and fiscal and tax policy is put forward, and the result is obtained through the model analysis, and the solution is put forward from the angle of Finance and taxation to promote the sustainable development of the marine economy.
The text structure of this article is divided into seven parts, the introduction part mainly introduces the research background, significance, the present situation at home and abroad, the research framework, the research method, the innovation point and the deficiency. The text is divided into six chapters, the first chapter is the theoretical basis, and the theoretical basis of the various disciplines based on this study is expounded, mainly with the sea. The theory of the sustainable development of the ocean economy, the theory of industrial structure optimization, the theory of welfare economics and the incentive theory. The second chapter is the research part of the fiscal and tax policy mechanism of the marine economic development. After the preliminary theoretical analysis, the data of the marine economy are collected, the econometric model is constructed, and the economic development and fiscal and taxation policies of the marine economy are further elaborated. The third chapter is the basic analysis of the conditions for the development of marine economy in China. Through the analysis of the existing fiscal and tax economic policies to promote the development of marine economy in China, the policy needs for the development of our country's marine economy are put forward. The fourth chapter is to analyze the part of the development of our country's marine economy, and analyze our country from the reality. The fifth chapter is about the financial and tax policies for the development of marine economy in the world. By comparing and analyzing the industrial policies and fiscal and tax policies for the development of marine economy in coastal countries, the major trend of the development of the international marine economy is explored and the reference for the design of the financial and tax policy system for the development of the marine economy is provided for our country. Sixth The chapter is the summary and the suggestion part, and through the previous theory and the model research, it puts forward the reasonable and effective policy suggestions for the problems existing in the development of the marine economy in our country.
The innovation point of this article is to analyze the multi disciplinary theory, and combine the sustainable development of the marine economy, the optimization of the marine industrial structure and the design of the fiscal and tax policy system, and establish the relationship model of the marine economic development and the fiscal and tax policies. The main research methods used are model analysis, comparative analysis and determination. A combination of sex and quantitative analysis.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：P74;F812.0

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