本文選題：財(cái)政 + 專(zhuān)項(xiàng)轉(zhuǎn)移支付��； 參考：《財(cái)政部財(cái)政科學(xué)研究所》2014年博士論文

【摘要】：專(zhuān)項(xiàng)轉(zhuǎn)移支付是我國(guó)轉(zhuǎn)移支付制度的重要組成部分。自實(shí)行分稅制以來(lái),我國(guó)專(zhuān)項(xiàng)轉(zhuǎn)移支付規(guī)模不斷增加,中央對(duì)地方的專(zhuān)項(xiàng)轉(zhuǎn)移支付從1994年的361億元增加到2012年的18804億元,增長(zhǎng)了52倍,年均增長(zhǎng)率26.09%。在中央對(duì)地方轉(zhuǎn)移支付中的占比總體上呈逐漸下降趨勢(shì),2013年為43.3%。專(zhuān)項(xiàng)轉(zhuǎn)移支付項(xiàng)目眾多,幾乎涵蓋了所有的經(jīng)濟(jì)和社會(huì)活動(dòng)領(lǐng)域,在增強(qiáng)中央政府宏觀(guān)調(diào)控能力,實(shí)現(xiàn)特定宏觀(guān)政策目標(biāo),緩解部分地區(qū)財(cái)政困難等方面發(fā)揮了重要作用。但我國(guó)的專(zhuān)項(xiàng)轉(zhuǎn)移支付存在著諸多問(wèn)題,一直以來(lái)被社會(huì)廣為關(guān)注和詬病。主要表現(xiàn)為：項(xiàng)目繁多、重復(fù)交叉,資金分散,影響了中央宏觀(guān)調(diào)控政策目標(biāo)的落實(shí);規(guī)模偏大,要求地方政府配套的專(zhuān)項(xiàng)過(guò)多,影響了地方自主財(cái)力的增加,引發(fā)了很多問(wèn)題；部分項(xiàng)目設(shè)立和決策程序不規(guī)范,涉足競(jìng)爭(zhēng)性領(lǐng)域過(guò)多,公開(kāi)透明度差,資金分配中自由裁量權(quán)大,監(jiān)督制約機(jī)制不健全,易誘發(fā)各種尋租腐敗行為;存在重分配輕績(jī)效的問(wèn)題,預(yù)算執(zhí)行率低、項(xiàng)目執(zhí)行進(jìn)度比較慢,資金使用效果不佳,等等。出現(xiàn)上述問(wèn)題和困境的原因主要有：政府職能轉(zhuǎn)變不到位,更喜歡用療程短、見(jiàn)效快的支出和行政手段支持經(jīng)濟(jì)發(fā)展,專(zhuān)項(xiàng)轉(zhuǎn)移支付正符合政府這一偏好；政府與市場(chǎng)及社會(huì)的邊界不夠清晰,政府經(jīng)常介入競(jìng)爭(zhēng)性領(lǐng)域；中央和地方事權(quán)劃分不夠清晰合理,地方承擔(dān)了過(guò)多的事權(quán)和支出責(zé)任而財(cái)力卻嚴(yán)重不足；地方政府的支出偏好使中央更傾向使用專(zhuān)項(xiàng)轉(zhuǎn)移支付來(lái)貫徹政策意圖；專(zhuān)項(xiàng)轉(zhuǎn)移支付的分配呈現(xiàn)頭多管理,中央大多部門(mén)都有資金“二次分配權(quán)”,各自為戰(zhàn)、條塊分割,導(dǎo)致專(zhuān)項(xiàng)轉(zhuǎn)移支付項(xiàng)目過(guò)多過(guò)小、重復(fù)交叉,資金使用效率低；審批程序不規(guī)范加劇了項(xiàng)目重復(fù)交叉問(wèn)題,一些項(xiàng)目的內(nèi)控管理和監(jiān)督機(jī)制還存在漏洞,增加了專(zhuān)項(xiàng)資金的風(fēng)險(xiǎn)；財(cái)政管理制度改革、行政管理體制改革以及相關(guān)法制建設(shè)等配套改革尚未到位,制約了專(zhuān)項(xiàng)轉(zhuǎn)移支付改革的步伐。本文主要借鑒了公共財(cái)政理論、財(cái)政分權(quán)理論、政府經(jīng)濟(jì)職能和經(jīng)濟(jì)秩序規(guī)范化理論以及透明政府理論,來(lái)研究專(zhuān)項(xiàng)轉(zhuǎn)移支付及其改革應(yīng)遵循的原則。主要有：財(cái)政轉(zhuǎn)移支付要以促進(jìn)社會(huì)公平來(lái)實(shí)現(xiàn)社會(huì)和諧,以立足于基本公共服務(wù)領(lǐng)域?yàn)橹?在法制化的基礎(chǔ)上穩(wěn)步推進(jìn)；轉(zhuǎn)移支付制度的建立和體系的完善都必須以財(cái)政分權(quán)的現(xiàn)狀和發(fā)展趨勢(shì)為前提,應(yīng)合理劃分中央與地方政府間的行政職能和財(cái)政收支；專(zhuān)項(xiàng)轉(zhuǎn)移支付應(yīng)主要致力于宏觀(guān)調(diào)控,必須以法制建設(shè)為支撐,專(zhuān)項(xiàng)轉(zhuǎn)移支付管理規(guī)范與否會(huì)對(duì)市場(chǎng)經(jīng)濟(jì)秩序產(chǎn)生重要影響；專(zhuān)項(xiàng)轉(zhuǎn)移支付必須遵循公開(kāi)透明的原則。西方發(fā)達(dá)國(guó)家普遍實(shí)施了專(zhuān)項(xiàng)轉(zhuǎn)移支付制度,他們的一些做法可為我們提供有益借鑒。專(zhuān)項(xiàng)轉(zhuǎn)移支付制度不僅受財(cái)政體制、還受到政治體制的很大影響,因而專(zhuān)項(xiàng)轉(zhuǎn)移支付改革必須解決一些深層次矛盾。需中央從高層推進(jìn),財(cái)政部擔(dān)負(fù)起改革的主體責(zé)任,各部門(mén)、各地區(qū)協(xié)調(diào)配合、共同努力。中央應(yīng)結(jié)合推動(dòng)政府職能轉(zhuǎn)變和大部門(mén)制改革,明確界定財(cái)政部門(mén)與業(yè)務(wù)主管部門(mén)之間在專(zhuān)項(xiàng)轉(zhuǎn)移支付管理上的職責(zé)范圍。財(cái)政部門(mén)主要負(fù)責(zé)執(zhí)行好中央的宏觀(guān)調(diào)控意圖,做好規(guī)則制定與監(jiān)督檢查；業(yè)務(wù)主管部門(mén)負(fù)責(zé)制定產(chǎn)業(yè)政策和政策執(zhí)行,接受財(cái)政部門(mén)監(jiān)督。財(cái)政部要從具體的審批事務(wù)中超脫出來(lái),將主要精力放在專(zhuān)項(xiàng)轉(zhuǎn)移支付政策研究和制度設(shè)計(jì)上,擔(dān)負(fù)起專(zhuān)項(xiàng)轉(zhuǎn)移支付改革的主體責(zé)任；業(yè)務(wù)主管部門(mén)要轉(zhuǎn)變觀(guān)念、轉(zhuǎn)變職能,積極配合改革,把工作重點(diǎn)轉(zhuǎn)向行業(yè)監(jiān)管、標(biāo)準(zhǔn)制定、統(tǒng)籌規(guī)劃、信息服務(wù)等方面。結(jié)合推進(jìn)政府購(gòu)買(mǎi)服務(wù)工作,增加社會(huì)中介組織對(duì)專(zhuān)項(xiàng)資金管理的參與度。中介組織和評(píng)審專(zhuān)家應(yīng)誠(chéng)實(shí)守信,履行應(yīng)有的社會(huì)責(zé)任。紀(jì)檢監(jiān)察部門(mén)要從懲治和預(yù)防腐敗的角度督促推動(dòng)改革,對(duì)專(zhuān)項(xiàng)轉(zhuǎn)移支付中的違紀(jì)違法行為嚴(yán)懲不貸�？傮w上可從兩個(gè)方面推進(jìn)改革：一是從推進(jìn)政治體制改革和相關(guān)配套改革入手,二是從深化財(cái)政改革和制度創(chuàng)新入手�？紤]到政治體制改革的很多方面,都需要分步驟分階段的逐步啟動(dòng)或?qū)嵤?將花費(fèi)較長(zhǎng)的一段時(shí)期。因此,當(dāng)前條件下,重點(diǎn)應(yīng)是結(jié)合轉(zhuǎn)變政府職能,深化財(cái)政改革。具體可從以下方面著手：一是轉(zhuǎn)變政府職能,變?nèi)苄驼疄椤坝邢挢?zé)任”政府,簡(jiǎn)政放權(quán),逐步從競(jìng)爭(zhēng)性領(lǐng)域退出。二是合理劃分中央與地方事權(quán)和支出責(zé)任,建立中央與地方財(cái)力和事權(quán)相匹配的制度。三是加大對(duì)專(zhuān)項(xiàng)轉(zhuǎn)移支付的清理整合和調(diào)整力度,取消過(guò)時(shí)的、已完成歷史使命的項(xiàng)目,將部分屬于中央事權(quán)的項(xiàng)目支出調(diào)整為中央本級(jí)支出,將屬于地方事權(quán)范圍的專(zhuān)項(xiàng)轉(zhuǎn)移支付調(diào)整為一般性轉(zhuǎn)移支付,整合重復(fù)、交叉項(xiàng)目,規(guī)范保留的專(zhuān)項(xiàng)轉(zhuǎn)移支付。四是加強(qiáng)專(zhuān)項(xiàng)轉(zhuǎn)移支付管理,完善專(zhuān)項(xiàng)轉(zhuǎn)移支付的決策機(jī)制,規(guī)范資金分配辦法,嚴(yán)格限制和規(guī)范資金配套政策,完善公開(kāi)機(jī)制,加強(qiáng)財(cái)政內(nèi)部控制。五是切實(shí)加強(qiáng)對(duì)專(zhuān)項(xiàng)轉(zhuǎn)移支付的監(jiān)督檢查,構(gòu)建專(zhuān)項(xiàng)轉(zhuǎn)移支付的全方位監(jiān)督體系,加大懲處力度,強(qiáng)化監(jiān)督效果。六是積極推進(jìn)財(cái)政管理制度改革、行政管理體制改革和法制建設(shè)等配套改革。七是推進(jìn)懲治和預(yù)防腐敗體系建設(shè),為實(shí)現(xiàn)專(zhuān)項(xiàng)轉(zhuǎn)移支付的規(guī)范化提供有力保障。
[Abstract]:Special transfer payment is an important part of the transfer payment system in China. Since the implementation of the tax system, the scale of special transfer payment in China has increased continuously. The special transfer payment by the central government has increased from 36 billion 100 million yuan in 1994 to 18804 billion yuan in 2012, which has increased by 52 times. The average annual growth rate of 26.09%. is in the central government transfer payment. As a whole, the proportion of 43.3%. is gradually declining. In 2013, the special transfer payment project is numerous. It covers almost all areas of economic and social activities. It plays an important role in strengthening the macro-control capacity of the central government, realizing the target of the specific macro policy and alleviating financial difficulties in some areas. There are many problems, which have been widely paid attention to and criticized by the society. The main manifestations are: various projects, overlapping and scattered funds, affecting the implementation of the goal of the central macro-control policy; large scale, a large number of local governments, which have affected the increase of local independent financial resources, and caused a lot of problems; some projects have been caused. The establishment and decision-making procedures are not standardized, too many competitive fields are involved, public transparency is poor, the discretionary power in the allocation of funds is large, the supervision and restriction mechanism is not sound, and various rent-seeking and corruption can be induced, the problem of redistribution and light performance, the low implementation rate of the budget, the slow progress of the project implementation, the poor use of funds, and so on. The main reasons for the problems and difficulties are as follows: the change of government functions is not in place, more like the short course of treatment, the efficient expenditure and administrative means to support the economic development. The special transfer payment is in line with the government's preference; the border between the government and the market and the society is not clear enough, the government often enters into the competitive field; the central and local powers are not divided. The local government's expenditure preference makes the central government more inclined to use the special transfer payment to carry out the policy intention; the distribution of the special transfer payment presents the head more management, the central most departments have the funds "two distribution rights", each is fighting each other. As a result, the special transfer payment projects are too small, overlapping, and the use efficiency of funds is low. The non standard examination and approval procedures aggravate the problem of overlapping and overlapping of the project. There are still loopholes in the internal control management and supervision mechanism of some projects, increasing the risk of the special funds, the reform of the financial management system, the reform of administrative management system and the related laws. The reform of the special transfer payment has not been in place, which restricts the pace of the special transfer payment reform. This paper mainly draws on the theory of public finance, the theory of fiscal decentralization, the theory of the government's economic function and the standardization of economic order and the theory of transparent government to study the principles that should be followed in the special transfer payment and its reform. In order to promote social fairness and realize social harmony, we should take a foothold in the basic public service field and make steady progress on the basis of legal system. The establishment of the transfer payment system and the perfection of the system must be based on the status and development trend of fiscal decentralization, and the administrative functions and finance between the central and local governments should be rationally divided. The special transfer payment should be mainly focused on macro regulation and control, which must be supported by the construction of the legal system. The special transfer payment management norms will have an important influence on the market economic order. The special transfer payment must follow the open and transparent principle. The special transfer payment system is widely applied in the developed countries of the west, and some of them do it. The special transfer payment system is not only affected by the financial system, but also by the political system. Therefore, the special transfer payment reform must solve some deep-seated contradictions. The central government should be promoted from the high level, the Ministry of finance takes on the main responsibility of the reform, the departments and regions coordinate and work together. We should combine the transformation of government functions and the reform of the large sector system, clearly define the scope of responsibilities between the financial departments and the business authorities in the management of the special transfer payment. The financial department is responsible for the implementation of the macro-control intention of the central government, rules making and supervision and inspection, and the business authorities are responsible for the formulation of industrial policies and policies. The Ministry of finance should take the main responsibility for the special transfer payment policy research and system design, and take on the main responsibility of the special transfer payment reform. The business authorities should change their ideas, change their functions, actively cooperate with the reform, and turn the focus of work to the line of work. Industry supervision, standard formulation, overall planning, information service and so on. Promote the government to purchase service, increase the participation of social intermediary organizations on the management of special funds. Intermediary organizations and evaluation experts should be honest and trustworthy and fulfill their social responsibilities. The discipline inspection and supervision department should supervise and promote the reform from the angle of punishing and preventing corruption. In general, we can promote reform in two aspects: the first is to promote the reform of the political system and the relevant supporting reforms, and the two is to start with the deepening of the financial reform and system innovation. It will take a long period of time. Therefore, under the current conditions, the focus should be to combine the functions of the government and deepen the financial reform. The first is to change the following aspects: one is to change the government function, change the Almighty government into the "limited liability" government, the simple government and the decentralization, and gradually withdraw from the competitive field. Two is the rational division of the central and local areas. Three is to increase the consolidation and adjustment of the special transfer payment, the cancellation of the outdated, historical mission, the expenditure of part of the central authority to the central level, and the special transfer of the scope of the local authority. The transfer payment is adjusted to general transfer payment, integration, cross project, and special transfer payment. Four is to strengthen the management of special transfer payment, improve the decision-making mechanism of special transfer payment, standardize the allocation of funds, strictly restrict and standardize the supporting policies of funds, improve public mechanism and strengthen internal financial control. Five is practical. We should strengthen the supervision and inspection of the special transfer payment, construct the omni-directional supervision system of special transfer payment, strengthen the punishment and strengthen the effect of supervision. Six it is to promote the reform of the financial management system, the reform of the administrative system and the construction of the legal system, and the seven is to promote the construction of the system of punishing and preventing corruption and to realize the special transfer branch. The standardization of payment provides a strong guarantee.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.2

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