云南省邊疆民族地區(qū)縣級財政困境及解困對策
發(fā)布時間：2018-08-26 13:52
【摘要】：縣級財政作為我國的基層財政，是國家財政體系的重要組成部分。縣級財政不僅需要擔負著農(nóng)村公共產(chǎn)品的提供，還擔負著組織縣級財政收支和管理縣級政府自有資金的雙重職責，縣級財政運行的好壞直接關(guān)系到我國財政體系的穩(wěn)定、社會的長治久安。 云南省屬于西部邊疆省份，且民族成分多，礦產(chǎn)資源雖然豐富，但是開采程度不高，大部分縣鄉(xiāng)還是以農(nóng)業(yè)為主導(dǎo)，但是這些縣的農(nóng)業(yè)并不發(fā)達，仍處于傳統(tǒng)弱質(zhì)的階段。目前，云南省存在著一大批集邊疆、民族、貧困于一身的縣，所以本文欲對云南省的縣級財政進行詳細地分析，尤其是邊疆民族縣，然后提出相應(yīng)的對策建議。文章主要分為五個大部分： 第一部分：進行我國縣級財政困難的背景描述，對選題的理論和實踐意義進行闡述，擬定運用文獻分析法、定性和定量分析法、案例分析法來對縣鄉(xiāng)財政困難進行分析，第一章的最后是從國外和國內(nèi)兩個方面文獻綜述。 第二部分：縣級財政的理論基礎(chǔ)，包括縣級財政的職能和特征、縣級財政的基礎(chǔ)理論和衡量縣級財政困難的指標概述，縣級財政基礎(chǔ)理論包含公共產(chǎn)品理論、外部效應(yīng)理論和財政分權(quán)理論；衡量縣級財政困難的指標包含財政自給能力、財政支出占GDP比重、人均財力、一般預(yù)算收入率、財政綜合負債率。 第三部分：云南省縣級財政困難的現(xiàn)狀以及成因分析。首先，對云南省整體財政狀況以及云南省縣級地區(qū)財政狀況進行概述，然后在云南省選取十個縣進行財政狀況分析，選取的數(shù)據(jù)包括2008年至2012年的GDP、財政收支、一般預(yù)算收支、人均財力、財政供養(yǎng)系數(shù)、債務(wù)余額等，，得出各自的財政自給率、人均財力水平、財政收支結(jié)構(gòu)、財政供養(yǎng)系數(shù)、債務(wù)負擔率等。其次是對云南省縣級財政狀況進行實證分析，首先是運用自給率、人均財力、一般預(yù)算收入占比財政收入、財政供養(yǎng)系數(shù)、債務(wù)負擔率這五個指標合成困難程度系數(shù)。把困難程度系數(shù)作為因變量，把人均GDP水平、轉(zhuǎn)移支付收入占比財政總收入、一般轉(zhuǎn)移支付占比總轉(zhuǎn)移支付比重、稅收收入占比一般預(yù)算收入這四個指標作為自變量，運用Eviews進行回歸分析。最后是從經(jīng)濟因素、財政體制因素、社會政治歷史、城鄉(xiāng)二元體制摩擦這四個方面對縣級財政困難的原因進行闡述。 第四部分：西方國家緩解地方財政困難的財政體制研究。選取了市場經(jīng)濟國家的三個典型代表美國、德國、日本，從地方政府財政事權(quán)與責任劃分、財政收入劃分、轉(zhuǎn)移支付制度三個方面分析西方國家應(yīng)對地方政府困難的方法。得出財政體制方面的啟示：在事權(quán)與支出責任的劃分上，都有法律保障、地方政府在稅收方面都有一定的自治能力、實行以一般性轉(zhuǎn)移支付為主的轉(zhuǎn)移支付制度、轉(zhuǎn)移支付制度的法制化、透明化、制度化。 第五部分：提出緩解縣級財政困難的對策。首先，大力發(fā)展縣域經(jīng)濟，增強地方經(jīng)濟實力。其次，創(chuàng)新與主體功能區(qū)相協(xié)調(diào)的財政體制機制；再次，加強財政管理，提高收支質(zhì)量；最后，化解債務(wù)風險。
[Abstract]:County-level finance, as the basic level finance of our country, is an important part of the national financial system. County-level finance is not only responsible for the provision of rural public goods, but also for organizing the revenue and expenditure of the county-level finance and managing the county-level government's own funds. The long-term stability of our society.
Yunnan Province belongs to the western frontier province, and has many ethnic components, although rich in mineral resources, but the degree of exploitation is not high, most counties and townships are still dominated by agriculture, but the agriculture of these counties is not developed, still in the stage of traditional weak quality. This paper makes a detailed analysis of the county-level finance of Yunnan Province, especially the frontier ethnic counties, and puts forward corresponding countermeasures and suggestions.
The first part describes the background of the financial difficulties at the county level in China, expounds the theoretical and practical significance of the topic, and draws up the use of literature analysis, qualitative and quantitative analysis, case analysis to analyze the financial difficulties at the county and township levels. The last part of the first chapter is a literature review from both foreign and domestic aspects.
The second part: the theoretical basis of county-level finance, including the functions and characteristics of county-level finance, the basic theory of county-level finance and the indicators to measure county-level financial difficulties, the basic theory of county-level finance includes public goods theory, the theory of external effects and the theory of fiscal decentralization; the indicators to measure county-level financial difficulties include financial self-sufficiency. The proportion of fiscal expenditure to GDP, per capita financial resources, general budgetary revenue rate and comprehensive financial debt ratio.
The third part: the present situation and causes of financial difficulties at the county level in Yunnan Province. Firstly, the overall financial situation of Yunnan Province and the financial situation of the county level in Yunnan Province are summarized. Then ten counties in Yunnan Province are selected for financial analysis. The selected data include GDP, fiscal revenue and expenditure, general budget revenue and expenditure, and people. The average financial resources, the financial support coefficient, the debt balance and so on, obtains respective financial self-sufficiency rate, the per capita financial resources level, the financial revenue and expenditure structure, the financial support coefficient, the debt burden rate and so on. Coefficient, debt burden rate of these five indicators to synthesize the degree of difficulty coefficient. The degree of difficulty coefficient as a dependent variable, the per capita GDP level, transfer payment income as a proportion of total fiscal revenue, general transfer payment as a proportion of total transfer payment, tax revenue as a proportion of general budget income as an independent variable, using Eviews regression analysis. Finally, from the economic factors, financial system factors, social and political history, urban and rural dual system friction, the causes of financial difficulties at the county level are expounded.
The fourth part is the research on the financial system of western countries to alleviate local financial difficulties.The paper selects three typical representatives of market economy countries,the United States,Germany and Japan,and analyzes the methods of western countries to cope with local government difficulties from three aspects:the division of fiscal powers and responsibilities of local governments,the division of fiscal revenue and the transfer payment system. Institutional enlightenment: in the division of powers and expenditure responsibilities, there are legal guarantees, local governments have a certain degree of autonomy in taxation, the implementation of a general transfer Payment-based transfer payment system, transfer payment system of legalization, transparency, institutionalization.
Fifth part: put forward the countermeasures to alleviate the financial difficulties at the county level. Firstly, develop the county economy vigorously and strengthen the local economic strength. Secondly, innovate the financial system and mechanism coordinated with the main functional areas; thirdly, strengthen the financial management to improve the quality of revenue and expenditure; finally, resolve the debt risk.
【學位授予單位】：云南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.7
本文編號：2205064
[Abstract]:County-level finance, as the basic level finance of our country, is an important part of the national financial system. County-level finance is not only responsible for the provision of rural public goods, but also for organizing the revenue and expenditure of the county-level finance and managing the county-level government's own funds. The long-term stability of our society.
Yunnan Province belongs to the western frontier province, and has many ethnic components, although rich in mineral resources, but the degree of exploitation is not high, most counties and townships are still dominated by agriculture, but the agriculture of these counties is not developed, still in the stage of traditional weak quality. This paper makes a detailed analysis of the county-level finance of Yunnan Province, especially the frontier ethnic counties, and puts forward corresponding countermeasures and suggestions.
The first part describes the background of the financial difficulties at the county level in China, expounds the theoretical and practical significance of the topic, and draws up the use of literature analysis, qualitative and quantitative analysis, case analysis to analyze the financial difficulties at the county and township levels. The last part of the first chapter is a literature review from both foreign and domestic aspects.
The second part: the theoretical basis of county-level finance, including the functions and characteristics of county-level finance, the basic theory of county-level finance and the indicators to measure county-level financial difficulties, the basic theory of county-level finance includes public goods theory, the theory of external effects and the theory of fiscal decentralization; the indicators to measure county-level financial difficulties include financial self-sufficiency. The proportion of fiscal expenditure to GDP, per capita financial resources, general budgetary revenue rate and comprehensive financial debt ratio.
The third part: the present situation and causes of financial difficulties at the county level in Yunnan Province. Firstly, the overall financial situation of Yunnan Province and the financial situation of the county level in Yunnan Province are summarized. Then ten counties in Yunnan Province are selected for financial analysis. The selected data include GDP, fiscal revenue and expenditure, general budget revenue and expenditure, and people. The average financial resources, the financial support coefficient, the debt balance and so on, obtains respective financial self-sufficiency rate, the per capita financial resources level, the financial revenue and expenditure structure, the financial support coefficient, the debt burden rate and so on. Coefficient, debt burden rate of these five indicators to synthesize the degree of difficulty coefficient. The degree of difficulty coefficient as a dependent variable, the per capita GDP level, transfer payment income as a proportion of total fiscal revenue, general transfer payment as a proportion of total transfer payment, tax revenue as a proportion of general budget income as an independent variable, using Eviews regression analysis. Finally, from the economic factors, financial system factors, social and political history, urban and rural dual system friction, the causes of financial difficulties at the county level are expounded.
The fourth part is the research on the financial system of western countries to alleviate local financial difficulties.The paper selects three typical representatives of market economy countries,the United States,Germany and Japan,and analyzes the methods of western countries to cope with local government difficulties from three aspects:the division of fiscal powers and responsibilities of local governments,the division of fiscal revenue and the transfer payment system. Institutional enlightenment: in the division of powers and expenditure responsibilities, there are legal guarantees, local governments have a certain degree of autonomy in taxation, the implementation of a general transfer Payment-based transfer payment system, transfer payment system of legalization, transparency, institutionalization.
Fifth part: put forward the countermeasures to alleviate the financial difficulties at the county level. Firstly, develop the county economy vigorously and strengthen the local economic strength. Secondly, innovate the financial system and mechanism coordinated with the main functional areas; thirdly, strengthen the financial management to improve the quality of revenue and expenditure; finally, resolve the debt risk.
【學位授予單位】：云南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.7
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