本文選題：長沙市 + 公共財政�。� 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：文章試從分析目前國內(nèi)外公共財政理論入手,立足中國國情及實際工作,特別是通過長沙市財政近十多年的實踐,運(yùn)用系統(tǒng)的理論論證和實證分析來探討分析地方政府公共財政特別是目前長沙市公共財政職能存在的問題及其主要原因,進(jìn)而提出進(jìn)一步強(qiáng)化長沙市公共財政職能的對策建議,并希望能以此指導(dǎo)現(xiàn)階段市一級的財政實際工作。 筆者通過學(xué)習(xí)、實踐,結(jié)合西方公共財政職能現(xiàn)有理論及我國實際特別是長沙市發(fā)展的實際情況,將現(xiàn)階段長沙市公共財政的職能細(xì)分為以下幾個具體方面：一是在配置資源職能方面,直接配置到市場顧及不到或不愿顧及的領(lǐng)域,如公共基礎(chǔ)設(shè)施建設(shè)、社會保障、義務(wù)教育、公檢法司、醫(yī)療衛(wèi)生等。二是在調(diào)節(jié)經(jīng)濟(jì)職能方面,現(xiàn)階段市級財政的重點(diǎn)是改變資金投入方式,充分發(fā)揮財政資金的使用效益,增強(qiáng)本地企業(yè)自主創(chuàng)新能力、推動經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變和產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級。三是在財政監(jiān)督職能方面,財政既要對公共部門,也應(yīng)對市場部門展開財經(jīng)行為的規(guī)范性監(jiān)督,自身也要主動接受人大、審計以及社會監(jiān)督。 對照長沙市公共財政的具體職能和實際情況,筆者歸納總結(jié)了目前長沙市公共財政職能存在的主要問題：資源配置職能尚未充分發(fā)揮、調(diào)節(jié)經(jīng)濟(jì)職能“越位”與“缺位”并存、財政監(jiān)督職能有待進(jìn)一步加強(qiáng),并分析了產(chǎn)生這些問題的主要原因：政府職能需加快轉(zhuǎn)變、政府之間事權(quán)與支出責(zé)任劃分不明晰、財政績效評價結(jié)果的應(yīng)用機(jī)制缺乏。結(jié)合目前存在的主要問題及原因分析,筆者就如何強(qiáng)化長沙市公共財政職能提出對策建議：一是通過進(jìn)一步加快轉(zhuǎn)變政府職能和深化預(yù)算管理制度改革來增強(qiáng)公共財政配置資源的能力；二是通過合理明確政府之間的事權(quán)與支出責(zé)任、改變財政資金投入方式來提升公共財政調(diào)節(jié)經(jīng)濟(jì)的水平；三是通過強(qiáng)化財政監(jiān)督和推進(jìn)績效評價來創(chuàng)新公共財政監(jiān)督管理的機(jī)制。
[Abstract]:Starting with the analysis of the current theories of public finance at home and abroad, the article tries to base itself on China's national conditions and practical work, especially through the practice of Changsha City's finance for more than ten years. This paper discusses the problems and main reasons of local government's public finance, especially Changsha City's public finance function, and puts forward some countermeasures and suggestions to further strengthen Changsha's public finance function by means of systematic theoretical argumentation and empirical analysis. And hope to be able to guide the current stage of the actual financial work at the municipal level. Through study and practice, the author combines the existing theories of western public finance function and the actual situation of the development of Changsha City, especially in Changsha City. The functions of public finance in Changsha City at this stage are broken down into the following specific aspects: first, in terms of the allocation of resources, it is directly allocated to areas that the market does not care for or does not want to take into account, such as public infrastructure construction, social security, Compulsory education, Department of Public Prosecutions, Medical and Health, etc. Second, in terms of regulating economic functions, at the present stage, the focus of municipal finance is to change the mode of capital investment, give full play to the efficiency of the use of financial funds, and enhance the ability of local enterprises to innovate independently. To promote the transformation of the mode of economic development and industrial structure optimization and upgrading. Third, in the function of financial supervision, finance should not only supervise the public sector, but also the market sector, and accept the people's Congress, audit and social supervision on its own initiative. Comparing with the concrete function and actual situation of Changsha public finance, the author summarizes the main problems existing in Changsha public finance function at present: the function of resource allocation has not been brought into full play, the adjustment of economic function "offside" and "absence" coexist. The functions of fiscal supervision need to be further strengthened, and the main reasons for these problems are analyzed: the need to accelerate the transformation of government functions, the unclear division between governmental authority and expenditure responsibility, and the lack of application mechanism of financial performance evaluation results. Combined with the existing main problems and causes analysis, The author puts forward countermeasures and suggestions on how to strengthen the public finance function of Changsha: first, to strengthen the ability of public finance to allocate resources by further speeding up the transformation of government functions and deepening the reform of budget management system; The second is to improve the level of public finance to adjust the economy by making clear the power and responsibility of government and changing the way of financial investment. The third is to innovate the mechanism of public finance supervision and management by strengthening financial supervision and promoting performance evaluation.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.2

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