本文選題：內(nèi)蒙古 + 轉(zhuǎn)移支付　； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：自十八大召開(kāi)以來(lái),深化財(cái)政體制改革已成為今后公共財(cái)政建設(shè)的重中之重。而轉(zhuǎn)移支付制度作為財(cái)政體制中不可或缺的組成部分,它在解決基層財(cái)政困難、平衡地區(qū)財(cái)力、促進(jìn)公共服務(wù)均等化發(fā)展上發(fā)揮著重要的意義。因此,轉(zhuǎn)移支付制度設(shè)計(jì)與運(yùn)行情況既是我國(guó)公共服務(wù)能否均等化發(fā)展的關(guān)鍵,也是我國(guó)財(cái)政體制改革能否取得突破性進(jìn)展的重要因素。而關(guān)于財(cái)政轉(zhuǎn)移支付的話題,國(guó)內(nèi)學(xué)者普遍從中央對(duì)省級(jí)的轉(zhuǎn)移支付角度出發(fā)研究其財(cái)政均等效應(yīng),相比之下了,省以下轉(zhuǎn)移支付均等化效應(yīng)研究比較少。考慮到內(nèi)蒙古自治區(qū)財(cái)政自給率低、中央對(duì)其轉(zhuǎn)移支付規(guī)模較大、轄下各旗縣間財(cái)政差異顯著等原因,文章特選取內(nèi)蒙古自治區(qū)以下轉(zhuǎn)移支付制度為研究對(duì)象,對(duì)其財(cái)政均等化效應(yīng)進(jìn)行測(cè)算,進(jìn)而給出相關(guān)政策建議。 文章共包括6個(gè)章節(jié)。第1章主要介紹了研究背景、研究意義、研究方法、研究框架、可能的創(chuàng)新點(diǎn)與存在的不足。 第2章主要是文獻(xiàn)綜述,通過(guò)對(duì)已有文獻(xiàn)進(jìn)行回歸和整理,為后文的分析奠定基礎(chǔ),進(jìn)一步尋找論文研究的切人點(diǎn)。 第3章在回顧和整理已有研究成果的基礎(chǔ)上,對(duì)轉(zhuǎn)移支付制度及財(cái)政均等化進(jìn)行概念界定和理論分析。指出轉(zhuǎn)移支付是用于彌補(bǔ)分稅制不足的一種財(cái)政體制,即在既定的政府間支出責(zé)任和收入劃分的框架下,通過(guò)財(cái)政資金在各級(jí)政府間的無(wú)償撥付以彌補(bǔ)財(cái)政橫向和縱向不平衡,矯正政府間財(cái)力失衡,促進(jìn)公共服務(wù)水平均等化目標(biāo)的一項(xiàng)財(cái)政資源再分配制度。而根據(jù)不同的標(biāo)準(zhǔn),轉(zhuǎn)移支付可以分為橫向轉(zhuǎn)移支付和縱向轉(zhuǎn)移支付、有條件轉(zhuǎn)移支付和無(wú)條件轉(zhuǎn)移支付等。本文主要研究的是內(nèi)蒙古的縱向轉(zhuǎn)移支付。而財(cái)政均等化理念,主要指的是條件相近的公民可享受同等的財(cái)政剩余,具體到財(cái)政均等化的考察,本文主要基于財(cái)政能力均等化方面展開(kāi)。 在界定轉(zhuǎn)移支付和財(cái)政均等化的內(nèi)涵后,文章第4章從總量和結(jié)果兩個(gè)方面對(duì)內(nèi)蒙古轉(zhuǎn)移支付制度運(yùn)行情況進(jìn)行論述。文章選取2006-2010年《內(nèi)蒙古財(cái)政統(tǒng)計(jì)年鑒》、《內(nèi)蒙古統(tǒng)計(jì)年鑒》和《全國(guó)地市縣統(tǒng)計(jì)資料》數(shù)據(jù),首先在總量上對(duì)內(nèi)蒙古轉(zhuǎn)移支付情況進(jìn)行簡(jiǎn)要介紹,包括轉(zhuǎn)移支付的絕對(duì)規(guī)模(轉(zhuǎn)移支付總的絕對(duì)額和分項(xiàng)轉(zhuǎn)移支付的絕對(duì)額)和相對(duì)規(guī)模(轉(zhuǎn)移支付額占各年財(cái)政支出總額比重),得出內(nèi)蒙古轉(zhuǎn)移支付絕對(duì)規(guī)模逐年增長(zhǎng),但轉(zhuǎn)移支付的相對(duì)規(guī)模在下降；其次,論文從結(jié)構(gòu)層面對(duì)內(nèi)蒙古轉(zhuǎn)移支付制度進(jìn)行剖析,指出財(cái)力性轉(zhuǎn)移支付的比重呈明顯下降趨勢(shì),而專項(xiàng)轉(zhuǎn)移支付總體呈上升趨勢(shì)。 在對(duì)內(nèi)蒙古轉(zhuǎn)移支付總量與結(jié)構(gòu)進(jìn)行描述的基礎(chǔ)上,文章第5章具體考察了內(nèi)蒙古轉(zhuǎn)移支付財(cái)力均等化效果。在此部分,筆者從橫向均等化和縱向均等化兩個(gè)維度進(jìn)行實(shí)證分析。其中,對(duì)于縱向均等化,文章主要是從收入角度和人均財(cái)政收入比重(各級(jí)政府人均財(cái)政收入占全區(qū)人均財(cái)政收入的比重)與財(cái)政供養(yǎng)人口比重(各級(jí)政府財(cái)政供養(yǎng)人口占總財(cái)政供養(yǎng)人口的比重)的差額兩個(gè)指標(biāo)分析區(qū)、盟市、旗縣三級(jí)政府人均財(cái)政收入的變化,得出的結(jié)論主要有兩點(diǎn)：一是內(nèi)蒙古轉(zhuǎn)移支付并沒(méi)有發(fā)揮縱向財(cái)力均等化效果；二是內(nèi)蒙古三級(jí)政府的收支缺口比較嚴(yán)重,尤其是縣級(jí)政府的缺口最大。對(duì)于橫向均等化的研究,文章主要通過(guò)整體回歸和分組分析相結(jié)合,根據(jù)橫截面數(shù)據(jù)的回歸分析,得出轉(zhuǎn)移支付發(fā)揮了一定的橫向財(cái)力均等化效果,緩解了各旗縣的財(cái)力差距,但轉(zhuǎn)移支付的均等化效果處于較低水平且呈現(xiàn)出不穩(wěn)定性。其中,在將考察對(duì)象分為百?gòu)?qiáng)縣、貧困縣和其他縣三個(gè)組后,研究結(jié)果表明轉(zhuǎn)移支付對(duì)貧困縣的財(cái)政均等化效果最強(qiáng),而對(duì)其他縣的效果并不理想。最后,文章考察了各分項(xiàng)轉(zhuǎn)移支付的橫向均等化效果,指出專項(xiàng)轉(zhuǎn)移支付具有一定的均等化效果,但效果比較有限。返還性收入具有微弱的均衡作用,而財(cái)力性轉(zhuǎn)移支付發(fā)揮了均等化效果,但還有一定的提升區(qū)間。 在完成實(shí)證考察后,文章第6章針對(duì)實(shí)證研究結(jié)論分析內(nèi)蒙古轉(zhuǎn)移支付存在的問(wèn)題及可能的解釋,包括：一,轉(zhuǎn)移支付的力度不大,到達(dá)旗縣的轉(zhuǎn)移支付資金嚴(yán)重不足；二,轉(zhuǎn)移支付結(jié)構(gòu)不合理,專項(xiàng)轉(zhuǎn)移支付比重過(guò)大；三,轉(zhuǎn)移支付形式過(guò)多過(guò)雜,暫時(shí)性、過(guò)渡性的轉(zhuǎn)移支付較多,制度設(shè)計(jì)缺乏穩(wěn)定機(jī)制。 最后,在問(wèn)題分析基礎(chǔ)上,結(jié)合理論基礎(chǔ)和實(shí)證分析結(jié)論,從轉(zhuǎn)移支付的規(guī)模、結(jié)構(gòu)、制度構(gòu)建和制度環(huán)境建設(shè)四個(gè)維度對(duì)內(nèi)蒙古轉(zhuǎn)移支付制度完善提出對(duì)策建議。包括：第一,在增加自身財(cái)政收入能力的基礎(chǔ)上,積極爭(zhēng)取中央轉(zhuǎn)移支付的額度以擴(kuò)大內(nèi)蒙古財(cái)政轉(zhuǎn)移支付規(guī)模；第二,優(yōu)化轉(zhuǎn)移支付結(jié)構(gòu)。增加財(cái)力性轉(zhuǎn)移支付的規(guī)模,并提高其中的一般性轉(zhuǎn)移支付所占的比重。有效縮減專項(xiàng)轉(zhuǎn)移支付規(guī)模,規(guī)范轉(zhuǎn)移支付形式。第三,探索建立區(qū)以下橫向轉(zhuǎn)移支付。可以考慮設(shè)立一個(gè)獨(dú)立、專門的機(jī)構(gòu),負(fù)責(zé)橫向轉(zhuǎn)移支付工作的開(kāi)展。制定轉(zhuǎn)移支付目標(biāo)并確定轉(zhuǎn)移支付額度計(jì)算方法等。第四,完善轉(zhuǎn)移支付的制度環(huán)境,建立健全內(nèi)蒙古轉(zhuǎn)移支付的監(jiān)督管理機(jī)制、合理的績(jī)效評(píng)價(jià)機(jī)制、規(guī)范有效的地方表達(dá)途徑和博弈機(jī)制等。 相對(duì)于已有文獻(xiàn)而言,本文的主要?jiǎng)?chuàng)新在于,一,首次以內(nèi)蒙古轉(zhuǎn)移支付均等化,尤其是省以下轉(zhuǎn)移支付均等化為研究對(duì)象；二,使用最新的內(nèi)蒙古旗縣數(shù)據(jù)。當(dāng)然,囿于能力所限,本文對(duì)內(nèi)蒙古轉(zhuǎn)移支付均等化效應(yīng)的考察,僅僅基于財(cái)力視角的分析,而未進(jìn)一步考察制度對(duì)公共服務(wù)均等化的效應(yīng),這在一定程度上使得研究欠缺深度。
[Abstract]:Since the eighteen major convening, deepening the reform of the financial system has become the most important part of the construction of public finance in the future. As an integral part of the financial system, the transfer payment system has played an important role in solving the financial difficulties at the grass-roots level, balancing the financial resources of the region and promoting the equalization of public services. The design and operation of the system is not only the key to the equalized development of China's public service, but also an important factor in the breakthrough of the reform of the financial system in China. On the topic of the financial transfer payment, domestic scholars have studied its fiscal equalization from the point of the central government's transfer payment at the provincial level. There are few studies on the equalization effect of transfer payment under the province. Considering the low self-sufficiency rate of the Inner Mongolia Autonomous Region, the large scale of the transfer payment by the central government and the significant financial differences among the counties under the jurisdiction, the article selects the transfer payment system below the Inner Mongolia Autonomous Region as the research object, and calculates the fiscal equalization effect. And give relevant policy recommendations.
The article consists of 6 chapters. The first chapter mainly introduces the research background, research significance, research methods, research framework, possible innovations and shortcomings.
The second chapter is mainly literature review. Through the regression and collation of the existing literature, it lays the foundation for the analysis of the text and further seeks for the research points.
The third chapter, on the basis of reviewing and sorting out the existing research results, defines the concept and theoretical analysis of the transfer payment system and financial equalization. It points out that the transfer payment is a financial system which is used to make up the insufficiency of the tax sharing system, namely, under the framework of the established intergovernmental expenditure responsibility and income division, through the financial funds at all levels of government. Unpaid allocation is a financial resource redistribution system to make up for financial lateral and vertical imbalance, rectify the imbalance between government financial resources and promote the equalization of public service level. According to different standards, transfer payments can be divided into horizontal transfer payment and vertical transfer payment, conditional transfer payment and unconditional transfer payment. This article mainly studies the vertical transfer payment in Inner Mongolia, and the concept of fiscal equalization mainly refers to the citizens with similar conditions that can enjoy the same financial surplus, specifically to the investigation of financial equalization. This article is mainly based on the equalization of financial capacity.
After defining the connotation of transfer payment and fiscal equalization, the fourth chapter of the article discusses the operation of the transfer payment system in Inner Mongolia from the two aspects of the total amount and the result. The article selects the 2006-2010 year "Inner Mongolia Financial Statistics Yearbook", "the Inner Mongolia Statistical Yearbook" and the national Municipal County system data. First, the total amount is transferred to Inner Mongolia. The transfer payment is briefly introduced, including the absolute scale of the transfer payment (the absolute amount of the total transfer payment and the absolute amount of the transfer payment) and the relative scale (the proportion of the total amount of the fiscal expenditure in each year). It is concluded that the absolute size of the transfer payment in Inner Mongolia is increasing year by year, but the relative scale of the transfer payment is declining; secondly, on the theory of transfer payment, the relative scale of transfer payment is decreasing. The paper analyzes the transfer payment system in Inner Mongolia from the structural level, and points out that the proportion of the financial transfer payment is obviously declining, while the special transfer payment is on the rise.
On the basis of the description of the total amount and structure of the transfer payment in Inner Mongolia, the fifth chapter specifically examines the effect of the equalization of financial resources in the transfer payment in Inner Mongolia. In this part, the author carries out an empirical analysis from two dimensions of horizontal equalization and vertical equalization. The difference between the proportion of income (the proportion of the per capita fiscal revenue per capita of government at all levels) and the proportion of the proportion of the financial supply to the population (the proportion of the governments at all levels of the government and the proportion of the total financial supply to the total financial support) is two indicators, and the changes in the per capita income of the three levels of the government in the city and the county of Qixian County are mainly in the following two points: 1. The transfer payment in Mongolia does not give full play to the effect of the vertical financial equalization. Two, the gap between the three level government is more serious, especially the county government has the biggest gap. For the horizontal equalization, the article mainly combines the overall regression and the group analysis, according to the regression analysis of the cross section data, and obtains the transfer payment. With a certain horizontal financial equalization effect, the financial gap between the counties is relieved, but the equalization effect of the transfer payment is at a lower level and is unstable. Among the three groups in the hundred strong counties, the poor counties and other counties, the results show that the transfer payment has the most effective effect on the financial equalization of the poor counties. The effect is not ideal for other counties. Finally, the paper examines the effect of the transversal equalization of the transfer payments, and points out that the special transfer payment has a certain equalization effect, but the effect is limited. The return income has a weak equilibrium effect, while the financial transfer payment has played an equalization effect, but there is still a certain mention. Rise in the interval.
After the completion of the empirical study, the sixth chapter of the article analyzes the problems and possible explanations of Inner Mongolia transfer payment, including: first, the transfer payment is not strong enough to reach the serious shortage of transfer payment in Qixian County; two, the transfer payment structure is unreasonable, the specific transfer payment proportion is too large; three, transfer payment form Excessive, miscellaneous, temporary, transitional transfer payments are more, system design lacks stability mechanism.
Finally, on the basis of the analysis of the problems, combining the theoretical basis and the empirical analysis, from the four dimensions of the scale, structure, system construction and institutional environment construction of the transfer payment, the paper puts forward some countermeasures and suggestions for the improvement of the transfer payment system in Inner Mongolia. To expand the scale of Inner Mongolia financial transfer payment; second, optimize the transfer payment structure, increase the scale of financial transfer payment, and increase the proportion of the general transfer payment, effectively reduce the scale of the special transfer payment, standardize the transfer payment form. Third, explore the establishment of horizontal transfer payment below the area. Establish an independent, specialized agency, responsible for the development of transversal payment work, set up the target of transfer payment and determine the calculation method of transfer payment. Fourth, improve the system environment of transfer payment, establish and improve the supervision and management mechanism of transfer payment in Inner Mongolia, reasonable performance evaluation mechanism, and standardize effective local expression ways. Game mechanism and so on.
Relative to the existing literature, the main innovation of this article lies in the first study of the equalization of transfer payment in Inner Mongolia, especially the equalization of transfer payment below province. Two, using the latest Inner Mongolia flag county data. Of course, limited to the capacity limit, this paper is only based on financial resources, based on the financial capacity of Inner Mongolia. The analysis of the perspective does not further examine the effect of the system on the equalization of public services, which, to a certain extent, makes the research lack of depth.
【學(xué)位授予單位】：西南財(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)】：F812.7

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