【摘要】：財(cái)政均等化是當(dāng)今社會(huì)實(shí)現(xiàn)公共服務(wù)均等化的重要措施，其實(shí)現(xiàn)程度不僅直接關(guān)系到全體居民的福利水平，還對(duì)提高資源配置效率以及促進(jìn)社會(huì)和諧發(fā)展具有重大影響。如何根據(jù)現(xiàn)有的經(jīng)濟(jì)發(fā)展水平和社會(huì)成員的需求程度，讓社會(huì)成員平等地享受基本公共服務(wù)的權(quán)利，已經(jīng)成為當(dāng)前社會(huì)轉(zhuǎn)型面臨的重大問(wèn)題。財(cái)政均等化的研究凸顯出其現(xiàn)實(shí)必要性。 遼寧省共有44個(gè)縣市，縣域經(jīng)濟(jì)的發(fā)展已逐漸成為遼寧發(fā)展的重要推動(dòng)力量。地方政府財(cái)政均等化不僅是進(jìn)一步促進(jìn)遼寧省經(jīng)濟(jì)健康發(fā)展、推動(dòng)社會(huì)基本公共服務(wù)均等化的重要保證，也是全社會(huì)縮小差距、實(shí)現(xiàn)社會(huì)公平和可持續(xù)發(fā)展的必然要求。 本文通過(guò)2003—2012年遼寧省44個(gè)縣市財(cái)政均等化數(shù)據(jù)情況的分析，找出遼寧省縣際財(cái)政均等化存在的主要問(wèn)題，并就此提出相應(yīng)的建議和意見(jiàn)。文章共分為三大部分，第一部分重點(diǎn)闡述了財(cái)政均等化背景及意義，分析了財(cái)政均等化的內(nèi)涵、定義以及理論依據(jù)，第二部分為實(shí)證分析部分，將財(cái)政均等化分為財(cái)政能力均等化以及公共服務(wù)均等化兩大方面，通過(guò)變異系數(shù)、基尼系數(shù)以及均等化系數(shù)等指標(biāo)對(duì)遼寧44個(gè)縣市進(jìn)行財(cái)政能力進(jìn)行測(cè)算，，通過(guò)極差率、變異系數(shù)等指標(biāo)對(duì)各縣市基礎(chǔ)教育、基本醫(yī)療衛(wèi)生、就業(yè)服務(wù)、社會(huì)保障等公共服務(wù)均等化進(jìn)行衡量。第三部分為對(duì)策建議部分，分別從加大政府支持、促進(jìn)縣域發(fā)展、加強(qiáng)社會(huì)監(jiān)督等三大方面促進(jìn)遼寧縣域財(cái)政均等化。
[Abstract]:Fiscal equalization is an important measure to realize the equalization of public services in today's society. The degree of its realization is not only directly related to the welfare level of all residents, but also has a great impact on improving the efficiency of resource allocation and promoting the harmonious development of society. How to let the social members enjoy the right of basic public service equitably according to the current level of economic development and the needs of social members has become a major problem in the current social transformation. The study of fiscal equalization highlights its practical necessity. There are 44 counties and cities in Liaoning Province, and the development of county economy has gradually become an important driving force for Liaoning's development. The equalization of local government finance is not only an important guarantee to promote the healthy economic development of Liaoning Province and promote the equalization of basic social public services, but also an inevitable requirement for the whole society to narrow the gap and realize social equity and sustainable development. Based on the analysis of fiscal equalization data of 44 counties and cities in Liaoning Province from 2003 to 2012, this paper finds out the main problems existing in fiscal equalization among counties in Liaoning Province, and puts forward corresponding suggestions and suggestions. The first part focuses on the background and significance of fiscal equalization, and analyzes the connotation, definition and theoretical basis of fiscal equalization. The second part is empirical analysis. The fiscal equalization is divided into two aspects: the equalization of fiscal capacity and the equalization of public services. The fiscal capacity of 44 counties and cities in Liaoning is measured by means of the coefficient of variation, the Gini coefficient and the coefficient of equalization. The coefficient of variation measures the equalization of basic education, basic health care, employment services, social security and other public services in counties and cities. The third part is the countermeasure and suggestion part, which promotes the fiscal equalization of Liaoning county from three aspects: increasing the government support, promoting the development of the county area and strengthening the social supervision.
【學(xué)位授予單位】：沈陽(yáng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.2

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