中國(guó)財(cái)政配套性轉(zhuǎn)移支付過(guò)程中的動(dòng)態(tài)博弈研究
[Abstract]:Fiscal transfer payment is an important policy tool to realize the equalization of public services and to make up for the imbalance of public finance, which is a form of transfer payment with a large proportion in the current financial transfer payment system between the central government and the local government. Since China's current fiscal and taxation system and the central-to-local fiscal transfer payment system are still not perfect, in the process of fiscal matching transfer payment, the central government and the local government have different objective functions. There is dynamic cooperative game behavior. In the game, the central government, based on the inertia and current situation of the financial system, the supply of national public goods and the basic logic of guiding the local government to deal with public problems, allocates the fiscal matching transfer payment to the local government, while the local government is short of financial resources. Officials' promotion and the logic of game long-term interests, try to obtain the central finance supporting transfer payment. In the cross-section of the game process, the central government uses the policies and regulations of transfer payment, the supporting fund payment time leading and the financial supporting transfer payment fund supervision to mobilize the enthusiasm of local finance to achieve the central policy goal. The local government makes use of the strategies of borrowing, idling, false declaration and matching to raise the supporting funds to obtain the central financial transfer payment and make up for the gap of the local finance. The game of fiscal matching transfer payment improves the supply level of public goods to a certain extent, and also derives the substitution effect of financial resources, the horizontal imbalance of finance, disrupts the autonomy of local fiscal expenditure, and gives rise to some corrupt behaviors.
【學(xué)位授予單位】:南昌大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F812.45
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