【摘要】：自1994年1月1日起，國(guó)務(wù)院決定，在全國(guó)范圍內(nèi)全面實(shí)行分稅制預(yù)算管理體制改革。20年來(lái)，分稅制體制改革已經(jīng)取得了顯著成效，但也存在政府間事權(quán)和支出責(zé)任劃分不夠清晰、轉(zhuǎn)移支付制度尚需完善、省以下預(yù)算管理體制改革還未完全到位等突出問(wèn)題。特別是省以下預(yù)算管理體制迫切需要通過(guò)深化改革加以解決。 本文從研究我國(guó)分稅制預(yù)算管理體制改革的理論依據(jù)出發(fā)，分析分稅制預(yù)算管理體制改革的現(xiàn)狀及存在問(wèn)題，通過(guò)借鑒國(guó)外典型國(guó)家如美國(guó)、德國(guó)等的改革成功經(jīng)驗(yàn)與教訓(xùn)，從而提出進(jìn)一步完善我國(guó)省級(jí)以下預(yù)算管理體制的基本思路。 本文共分為5章，其中第1章為緒論，其余4章為正文部分。第一章介紹本文的選題依據(jù)及理論現(xiàn)實(shí)意義。綜述國(guó)內(nèi)外關(guān)于分稅制預(yù)算管理體制的研究現(xiàn)狀，，提出本文的研究思路、方法以及內(nèi)容、創(chuàng)新點(diǎn)。第二章為分稅制預(yù)算管理體制改革理論依據(jù)。通過(guò)介紹財(cái)政聯(lián)邦主義理論、傳統(tǒng)的財(cái)政分權(quán)理論—TOM模型和布倫南、布坎南對(duì)傳統(tǒng)財(cái)政分權(quán)理論的批評(píng)與發(fā)展，從而為省級(jí)以下預(yù)算管理體制改革的研究構(gòu)建完整的理論框架。第三章是關(guān)于我國(guó)省級(jí)以下分稅制預(yù)算管理體制的現(xiàn)狀及存在問(wèn)題分析。首先對(duì)我國(guó)省級(jí)以下分稅制預(yù)算管理體制的現(xiàn)狀進(jìn)行分析，其次通過(guò)大量數(shù)據(jù)的分析指出當(dāng)前我國(guó)省級(jí)以下預(yù)算管理體制改革的主要問(wèn)題。第四章是分稅制預(yù)算管理體制的國(guó)際借鑒與啟示。本文在最后一章中針對(duì)我國(guó)目前省級(jí)以下預(yù)算管理體制中的存在問(wèn)題，提出進(jìn)一步完善的思路和建議。
[Abstract]:Since January 1, 1994, the State Council has decided to comprehensively implement the reform of the budget management system of the tax sharing system nationwide. In the past 20 years, the reform of the tax sharing system has achieved remarkable results. However, there are still some outstanding problems, such as the division of inter-governmental authority and expenditure responsibility is not clear enough, the transfer payment system still needs to be perfected, and the reform of budget management system under provincial level has not been fully implemented. In particular, the provincial-level budget management system urgently needs to be resolved through deepening reform. Based on the study of the theoretical basis of the reform of the budget management system in China, this paper analyzes the present situation and existing problems of the reform of the budget management system of the tax sharing system, and draws lessons from the successful experiences and lessons of the foreign countries such as the United States and Germany. Thus, the basic ideas of improving the budget management system below provincial level in China are put forward. This paper is divided into five chapters, the first chapter is the introduction, the other four chapters are the main part. The first chapter introduces the basis and theoretical significance of this paper. This paper summarizes the current research situation of the budget management system of the tax sharing system at home and abroad, and puts forward the research ideas, methods, contents and innovations of this paper. The second chapter is the theoretical basis for the reform of tax sharing budget management system. By introducing the theory of fiscal federalism, the traditional fiscal decentralization theory-the TOM model and the criticism and development of Brennan and Buchanan to the traditional fiscal decentralization theory, So as to build a complete theoretical framework for the research of budget management system reform below provincial level. The third chapter is about the current situation and existing problems of the budget management system below provincial level. Firstly, the paper analyzes the current situation of the budget management system under the provincial level, and then points out the main problems in the reform of the budget management system below the provincial level through the analysis of a large number of data. The fourth chapter is the international reference and enlightenment of the tax-sharing budget management system. In the last chapter, aiming at the existing problems in the current budget management system below provincial level, this paper puts forward some ideas and suggestions for further improvement.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.3

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