湖南省省本級政府財政能力評價與改進研究
發(fā)布時間：2018-08-26 11:19
【摘要】：分稅制財政管理體制下,若干事權向地方政府轉移,相應的財權集中在中央政府,使得地方政府依賴中央政府的轉移支付,而地方政府的轉移支付依賴對地方政府財政能力客觀而準確的評價。原有財政能力的衡量標準是對政府的財政收入能力的衡量,該衡量標準忽略政府履行地方性公共品供給需要具備的財政能力,這嚴重影響了地方政府目標的實現。財政能力地方政府在自身資源稟賦以及國家的財政體制下,能持續(xù)從中社會資源中獲取財政收入,去提供公共服務來滿足轄區(qū)內的公共需求,保證社會經濟的穩(wěn)定持續(xù)發(fā)展的潛在能力。以該內涵為基礎,將地方政府財政能力分解成財政收入獲取能力、公共服務提供能力、財政發(fā)展能力和財政調控能力四個方面對湖南省省本級政府財政能力現狀進行描述,然后采用主成分分析法對全國個省市2015年的面板數據進行綜合評價,得出湖南省省本級財政能力不高,接著針對指標體系中權重大的指標進行剖析,發(fā)現湖南省省本級政府存在財政收入總量不足、質量不高,民生支出占比偏低等問題,繼而從制度、資源、經濟、管理四因素分析制約財政能力建設的原因,制度的不完善影響了省本級政府的調控能力,資源的差異導致了財政收支規(guī)模與東部發(fā)達地區(qū)的差異,人口結構影響了財政支出的效益,經濟結構欠優(yōu)阻礙了財政收入結構的優(yōu)化,地方稅制的不完善影響了稅收收入的穩(wěn)定增長,而財政資金的管理更是制約了財政資金使用的效益,最后提出了加強湖南省省本級政府財政能力建設的思路與對策。因此,研究新形勢下湖南省省本級政府財政能力,對于湖南省增強經濟實力、加快政府職能轉變、實現精細化科學化財務管理均有著重要意義。
[Abstract]:Under the financial management system of the tax sharing system, a number of administrative powers are transferred to local governments, and the corresponding financial powers are concentrated in the central government, which makes the local governments rely on the transfer payments from the central government. The transfer payment of local government depends on the objective and accurate evaluation of local government's financial ability. The measure standard of the original fiscal ability is to measure the fiscal revenue ability of the government, which ignores the fiscal ability that the government needs to fulfill the supply of local public goods, which seriously affects the realization of the local government's goal. Fiscal capacity Local governments, under their own resource endowments and the national financial system, can continue to obtain financial revenue from social resources to provide public services to meet the public needs in their jurisdictions. The potential ability to ensure stable and sustainable social and economic development. On the basis of this connotation, the financial ability of local government is divided into four aspects: the ability of obtaining fiscal revenue, the ability of providing public services, the ability of financial development and the ability of fiscal regulation and control. Then we use the principal component analysis method to evaluate the 2015 panel data of provinces and cities in China, and draw the conclusion that the financial capacity of Hunan province is not high, and then analyze the index with large weight in the index system. It is found that the provincial government at the provincial level in Hunan Province has some problems, such as insufficient financial revenue, low quality, low proportion of people's livelihood expenditure, and so on, and then analyzes the reasons for restricting financial capacity construction from four factors: system, resources, economy and management. The imperfect system affects the control ability of the provincial government at the corresponding level, the difference of resources leads to the difference between the scale of fiscal revenue and expenditure and the eastern developed region, and the population structure affects the benefit of fiscal expenditure. The poor economic structure hinders the optimization of the financial revenue structure, the imperfect local tax system affects the steady growth of the tax revenue, and the management of the financial funds restricts the efficiency of the use of the financial funds. Finally, the paper puts forward the ideas and countermeasures of strengthening the fiscal capacity construction of Hunan provincial government at the corresponding level. Therefore, it is of great significance for Hunan Province to strengthen its economic strength, speed up the transformation of government functions and realize fine and scientific financial management under the new situation.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.7
本文編號：2204706
[Abstract]:Under the financial management system of the tax sharing system, a number of administrative powers are transferred to local governments, and the corresponding financial powers are concentrated in the central government, which makes the local governments rely on the transfer payments from the central government. The transfer payment of local government depends on the objective and accurate evaluation of local government's financial ability. The measure standard of the original fiscal ability is to measure the fiscal revenue ability of the government, which ignores the fiscal ability that the government needs to fulfill the supply of local public goods, which seriously affects the realization of the local government's goal. Fiscal capacity Local governments, under their own resource endowments and the national financial system, can continue to obtain financial revenue from social resources to provide public services to meet the public needs in their jurisdictions. The potential ability to ensure stable and sustainable social and economic development. On the basis of this connotation, the financial ability of local government is divided into four aspects: the ability of obtaining fiscal revenue, the ability of providing public services, the ability of financial development and the ability of fiscal regulation and control. Then we use the principal component analysis method to evaluate the 2015 panel data of provinces and cities in China, and draw the conclusion that the financial capacity of Hunan province is not high, and then analyze the index with large weight in the index system. It is found that the provincial government at the provincial level in Hunan Province has some problems, such as insufficient financial revenue, low quality, low proportion of people's livelihood expenditure, and so on, and then analyzes the reasons for restricting financial capacity construction from four factors: system, resources, economy and management. The imperfect system affects the control ability of the provincial government at the corresponding level, the difference of resources leads to the difference between the scale of fiscal revenue and expenditure and the eastern developed region, and the population structure affects the benefit of fiscal expenditure. The poor economic structure hinders the optimization of the financial revenue structure, the imperfect local tax system affects the steady growth of the tax revenue, and the management of the financial funds restricts the efficiency of the use of the financial funds. Finally, the paper puts forward the ideas and countermeasures of strengthening the fiscal capacity construction of Hunan provincial government at the corresponding level. Therefore, it is of great significance for Hunan Province to strengthen its economic strength, speed up the transformation of government functions and realize fine and scientific financial management under the new situation.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.7
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