【摘要】：研究財(cái)政轉(zhuǎn)移支付制度的優(yōu)化問(wèn)題，一直是我國(guó)財(cái)政改革的熱點(diǎn)和核心內(nèi)容之一，而基本公共衛(wèi)生服務(wù)又與民生密切相關(guān)，因此，，本文這兩者作為研究對(duì)象。具體地說(shuō)，本文研究了我國(guó)政府間財(cái)政轉(zhuǎn)移支付制度對(duì)基本公共衛(wèi)生服務(wù)均等化的促進(jìn)效果如何，以及如何改善目前的狀況。 文章采用理論分析、比較分析和實(shí)證分析相結(jié)合的方法進(jìn)行了研究探索。具體來(lái)說(shuō)，理論分析闡述了有關(guān)財(cái)政轉(zhuǎn)移支付和基本公共衛(wèi)生服務(wù)均等化的相關(guān)理論，比較分析則選取了加拿大、澳大利亞和日本三個(gè)國(guó)家，對(duì)其財(cái)政轉(zhuǎn)移支付制度如何促進(jìn)基本公共衛(wèi)生服務(wù)均等化進(jìn)行了介紹和分析，實(shí)證部分則依據(jù)現(xiàn)實(shí)數(shù)據(jù)，對(duì)我國(guó)一般性轉(zhuǎn)移支付、專(zhuān)項(xiàng)轉(zhuǎn)移支付和稅收返還對(duì)基本公共衛(wèi)生服務(wù)均等化影響進(jìn)行了檢驗(yàn)。 本文研究了2004-2011年我國(guó)各地區(qū)基本公共衛(wèi)生服務(wù)均等化現(xiàn)狀，結(jié)果發(fā)現(xiàn)，對(duì)于不同的均等化指標(biāo)，得到的實(shí)證結(jié)論也不同，因此應(yīng)當(dāng)從基本公共衛(wèi)生服務(wù)的各個(gè)方面來(lái)研究轉(zhuǎn)移支付對(duì)均等化的影響。本文得到的實(shí)證結(jié)論如下：第一，我國(guó)各地區(qū)醫(yī)療衛(wèi)生機(jī)構(gòu)床位數(shù)及公共衛(wèi)生費(fèi)用支出差距正在不斷縮小，但同時(shí)，地區(qū)間衛(wèi)生技術(shù)人員數(shù)量差距則沒(méi)有明顯的縮小趨勢(shì)；第二，各地區(qū)稅收返還收入與一般性轉(zhuǎn)移支付收入的增加，顯著降低了地區(qū)間醫(yī)療機(jī)構(gòu)床位數(shù)和公共衛(wèi)生經(jīng)費(fèi)的不均等化程度。與此同時(shí)，專(zhuān)項(xiàng)轉(zhuǎn)移支付收入則會(huì)加劇地區(qū)間這兩項(xiàng)指標(biāo)的非均等化；第三，各地區(qū)稅收返還收入、一般性轉(zhuǎn)移支付收入與專(zhuān)項(xiàng)轉(zhuǎn)移支付收入對(duì)地區(qū)間衛(wèi)生技術(shù)人員數(shù)量差距的影響并不顯著。最后，本文提出了相關(guān)政策建議。 本文的研究課題，在以前的文獻(xiàn)中并不多見(jiàn)，近年來(lái)才逐漸增加，但是對(duì)于實(shí)證研究，由于普遍數(shù)據(jù)缺乏，本文是少數(shù)能夠得到具體實(shí)證結(jié)果的文獻(xiàn)，并且證明了我國(guó)財(cái)政轉(zhuǎn)移支付在支持基本公共衛(wèi)生服務(wù)中的分配結(jié)構(gòu)和提供方式不合理是造成不均等的重要原因，因此本文具有一定學(xué)術(shù)價(jià)值，同時(shí)，本文的研究也對(duì)改善民生有重大現(xiàn)實(shí)意義。
[Abstract]:To study the optimization of fiscal transfer payment system has always been one of the hot spots and core contents of financial reform in our country, and the basic public health service is closely related to the people's livelihood. Specifically, this paper studies how the intergovernmental fiscal transfer payment system promotes the equalization of basic public health services and how to improve the current situation. In this paper, theoretical analysis, comparative analysis and empirical analysis are combined to explore the research. Specifically, the theory of fiscal transfer payment and equalization of basic public health services are discussed in theory, while Canada, Australia and Japan are selected in the comparative analysis. This paper introduces and analyzes how the fiscal transfer payment system promotes the equalization of basic public health services. The effects of special transfer payment and tax return on equalization of basic public health services were tested. This paper studies the status quo of equalization of basic public health services in different regions of China from 2004 to 2011. The results show that the empirical results are different for different equalization indicators. Therefore, the effect of transfer payment on equalization should be studied from all aspects of basic public health services. The empirical results of this paper are as follows: first, the gap between the number of beds in medical and health institutions and the expenditure on public health costs in various regions of China is narrowing, but at the same time, the gap in the number of health technicians among different regions has no obvious narrowing trend; Second, the increase of tax return income and general transfer payment income in different regions has significantly reduced the number of beds in medical institutions and the unequal degree of public health expenditure. At the same time, the income from special transfer payments will increase the non-equalization of these two indicators among regions. The effect of general transfer payment income and special transfer payment income on the difference of the number of health technicians between regions is not significant. Finally, this paper puts forward the relevant policy recommendations. The research topic of this paper is rare in the previous literature and has been increasing gradually in recent years. However, for the empirical research, due to the lack of general data, this paper is one of the few documents that can obtain concrete results. It also proves that the unreasonable distribution structure and the way of providing fiscal transfer payment in supporting basic public health services are the important reasons for the inequality. Therefore, this paper has certain academic value, at the same time, The study of this paper also has great practical significance to improve people's livelihood.
【學(xué)位授予單位】：北京工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.45

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