本文選題：省直管縣 + 財政　； 參考：《吉首大學》2014年碩士論文

【摘要】：1994年的分稅制改革理順了中央和地方之間的財政收支分配關系，但對于省以下政府的財政分配關系卻沒有作出明確界定，從而引發(fā)了省以下財政關系的層級過多、縣鄉(xiāng)自主權不夠等一系列矛盾�！笆≈惫芸h”是新時期我國一項重要的財政改革措施，是關于當前地方財政關系的一種新的制度安排，對進一步規(guī)范地方政府財政關系、推進基本公共服務均等化、促進縣域經(jīng)濟快速發(fā)展等具有積極的作用。湖南省決定從2010年1月1日起，調(diào)整省以下財政體制，推行財政“省直管縣”改革。改革的主要內(nèi)容是按照分稅制體制原則實行收入分享改革和推行“省直管縣”財政管理方式。研究“省直管縣”財政體制改革對湘西自治州的影響，剖析其積極方面和可能的消極沖擊，總結并借鑒“省直管縣”先行周邊縣的經(jīng)驗，探討符合湘西自治州民族自治地區(qū)實際情況的對策，既是進一步完善民族自治地區(qū)財政管理體制的需要，也是湘西自治州富民強縣的需要。就湘西自治州而言，，是否實施“省直管縣”財政體制改革是一種“兩難”的選擇。不實施“省直管縣”，有可能放棄“省直管縣”帶來的縣域經(jīng)濟發(fā)展的大好政策機遇，使湘西自治州縣域經(jīng)濟發(fā)展脫離實施“省直管縣”的其他縣經(jīng)濟發(fā)展的步伐，也有違縣域基層民意。實施“省直管縣”，湘西自治州成了“空架子”，況且《民族區(qū)域自治法》很難突破，將面臨許多復雜的、棘手的矛盾和問題。但是，“利”是實在的、長遠的，也是符合發(fā)展基層經(jīng)濟提高人民福祉這一根本目的的；“弊”是或有的、階段性的和可通過制度完善而逐步消除避免的，也是改革所必須承擔的成本。因此，湘西自治州應當大膽地、積極地、毫不猶豫地實施“省直管縣”財政體制改革，但這種改革是體現(xiàn)少數(shù)民族自治地區(qū)特殊性的改革，是在《民族區(qū)域自治法》框架下的“湘西自治州”整體區(qū)域的改革。
[Abstract]:The reform of the tax distribution system in 1994 straightened out the distribution relationship between the central and local governments, but there was no clear definition of the financial distribution relationship between the provincial and local governments, which led to too many levels of sub-provincial fiscal relations. County and township autonomy is not enough and a series of contradictions. "Provincial administration of counties" is an important financial reform measure in China in the new period. It is a new institutional arrangement concerning the current local financial relations, which will further standardize the financial relations of local governments and promote the equalization of basic public services. To promote the rapid development of the county economy and so on has a positive role. Hunan Province decided from January 1, 2010, to adjust the financial system below the province, to implement the fiscal "provincial direct control of counties" reform. The main content of the reform is to carry out the reform of revenue sharing according to the principle of the tax sharing system and to carry out the financial management mode of "managing the county directly by the province". This paper studies the influence of the financial system reform on Xiangxi autonomous prefecture, analyzes its positive aspects and possible negative impacts, and summarizes and draws lessons from the experiences of the surrounding counties. It is not only the need to perfect the financial management system of the national autonomous regions, but also the needs of the rich people and strong counties in the western Hunan autonomous prefecture to probe into the countermeasures which accord with the actual situation of the national autonomous region of Xiangxi Autonomous Prefecture. As far as Xiangxi Autonomous Prefecture is concerned, it is a dilemma to carry out the fiscal system reform. If we do not implement the policy of "managing counties directly by provinces," we may abandon the excellent policy opportunities for economic development at the county level brought about by "managing counties directly by provinces," so that the economic development of counties in Xiangxi autonomous prefectures will be divorced from the pace of economic development of other counties that have implemented "directly administered counties by provinces," There is also a violation of the county grassroots public opinion. The implementation of "the province directly in charge of the county", Xiangxi autonomous prefecture has become "empty shelf", moreover "national regional autonomy law" is very difficult to break through, will face a lot of complex, intractable contradictions and problems. However, the "benefits" are real, long-term and consistent with the fundamental goal of developing the grass-roots economy to enhance the well-being of the people; "disadvantages" are or are, and can be phased out and can be gradually eliminated through institutional perfection. It is also the cost of reform. Therefore, Xiangxi Autonomous Prefecture should boldly, positively and unhesitatingly implement the reform of the fiscal system of "directly administered counties by the province", but this reform is a reform that reflects the particularity of the autonomous areas of ethnic minorities. It is the reform of Xiangxi Autonomous Prefecture under the frame of Regional National Autonomy Law.
【學位授予單位】：吉首大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.2;F127

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本文編號：2024999