【摘要】：縣(市)級(jí)政府是政府組織體系的基礎(chǔ)和縣域經(jīng)濟(jì)發(fā)展的重要推動(dòng)力量,其財(cái)政運(yùn)行狀況關(guān)系到整個(gè)財(cái)政體系的穩(wěn)固,也關(guān)系到經(jīng)濟(jì)和社會(huì)發(fā)展的穩(wěn)定。近年來(lái),吉林省堅(jiān)持重視和發(fā)展縣域經(jīng)濟(jì),取得了一定的進(jìn)展。但從總體效果分析,其發(fā)展仍然較為緩慢,縣域經(jīng)濟(jì)社會(huì)發(fā)展競(jìng)爭(zhēng)力提升有限,究其根本原因,從財(cái)政學(xué)的角度分析,吉林省縣(市)級(jí)政府財(cái)權(quán)與事權(quán)劃分存在的不明晰、不匹配是主要原因之一,由此造成縣(市)級(jí)政府履職盡責(zé)責(zé)任不清、財(cái)力不足、運(yùn)轉(zhuǎn)效率低下等問(wèn)題,社會(huì)關(guān)注度較高,同時(shí)也極大地影響到吉林省縣域經(jīng)濟(jì)社會(huì)發(fā)展。本文作者長(zhǎng)期從事吉林省財(cái)政管理方面工作,結(jié)合吉林省實(shí)際,綜合運(yùn)用歷史資料分析、數(shù)據(jù)對(duì)比分析、實(shí)證分析等方法以及在學(xué)習(xí)過(guò)程中掌握的公共管理理論,通過(guò)梳理國(guó)內(nèi)外縣(市)級(jí)政府財(cái)權(quán)與事權(quán)劃分方面相關(guān)文獻(xiàn)資料,系統(tǒng)分析吉林省當(dāng)前縣(市)級(jí)政府財(cái)權(quán)與事權(quán)劃分存在的問(wèn)題,研究提出合理劃分吉林省縣(市)級(jí)政府財(cái)權(quán)和事權(quán)的可行性方案。本文分為六大部分,第一部分為緒論,介紹選題緣起、研究意義以及國(guó)內(nèi)外研究現(xiàn)狀和創(chuàng)新之處。第二部分和第三部分從吉林省縣(市)級(jí)政府財(cái)權(quán)與事權(quán)劃分的歷史沿革入手,對(duì)現(xiàn)行吉林縣(市)級(jí)政府財(cái)權(quán)與事權(quán)劃分現(xiàn)狀進(jìn)行客觀分析。第四部分介紹其他省份縣(市)級(jí)政府財(cái)權(quán)與事權(quán)劃分方式,進(jìn)行評(píng)價(jià)并提煉可借鑒之處。第五部分提出解決問(wèn)題的思路和具體建議,從堅(jiān)持基本公共服務(wù)的普惠性、�；尽⒕然较�,按照外部性、信息復(fù)雜性和激勵(lì)相容“三原則”入手,參照中央與地方財(cái)權(quán)事權(quán)劃分,合理界定吉林省縣(市)級(jí)政府的活動(dòng)范圍,創(chuàng)造性地采取省級(jí)限制列舉、剩余歸屬縣(市)或共擔(dān)的方式明確縣(市)級(jí)政府的事權(quán),實(shí)行清單管理,并以地方性法規(guī)形式予以明確,最大限度地發(fā)揮省級(jí)統(tǒng)籌協(xié)調(diào)和縣(市)屬地管理的各自優(yōu)勢(shì),調(diào)動(dòng)和保護(hù)縣(市)級(jí)政府干事創(chuàng)業(yè)的積極性和主動(dòng)性。同時(shí),提出以事權(quán)劃分帶動(dòng)財(cái)權(quán)重新配置,適當(dāng)調(diào)整部分稅種的歸屬和分享比例,逐步確立縣(市)級(jí)政府對(duì)應(yīng)的主體稅種,實(shí)現(xiàn)縣(市)級(jí)政府一級(jí)政府、一級(jí)事權(quán)、一級(jí)財(cái)權(quán),責(zé)權(quán)利統(tǒng)一、人財(cái)物相隨。本文立足于實(shí)際工作,提出的解決方案操作性較強(qiáng),對(duì)全國(guó)下一步財(cái)稅體制改革和縣域經(jīng)濟(jì)社會(huì)發(fā)展提供了很好的借鑒。
[Abstract]:The county (city) level government is the foundation of the government organization system and the important driving force of the county economic development. Its financial operation is related to the stability of the whole financial system and the stability of the economic and social development. In recent years, Jilin Province attaches importance to and develops the county economy, has made certain progress. But from the overall effect analysis, its development is still relatively slow, the county economic and social development competitive power enhancement is limited, investigates its fundamental reason, from the finance angle analysis, Jilin Province county (city) level government financial power and the matter authority division exists is not clear, Mismatch is one of the main reasons, resulting in the county (city) level government duty due responsibility is not clear, insufficient financial resources, low operational efficiency and other problems, social concern is high, but also greatly affected the county economic and social development in Jilin Province. The author of this paper has been engaged in the financial management of Jilin Province for a long time, combined with the actual situation in Jilin Province, comprehensively using historical data analysis, data contrast analysis, empirical analysis and other methods, as well as the public management theory mastered in the course of learning. By combing the relevant documents on the division of financial power and administrative power of county (city) government at home and abroad, this paper systematically analyzes the problems existing in the division of financial power and administrative power of county (city) government in Jilin Province. This paper puts forward a feasible scheme to reasonably divide the financial and administrative rights of the county (city) government in Jilin Province. This paper is divided into six parts, the first part is the introduction, introduces the origin of the topic, the significance of the research and domestic and foreign research status and innovation. The second part and the third part, starting with the historical evolution of the division of the financial power and the administrative power of the county (city) government in Jilin province, make an objective analysis of the present situation of the division of the financial power and the administrative power of the county (city) government in Jilin province. The fourth part introduces other provinces county (city) level government financial power and power division way, carries on the appraisal and refines may draw lessons from. The fifth part puts forward the ideas and concrete suggestions to solve the problem, starting with the "three principles" of "externality, information complexity and incentive compatibility", from adhering to the direction of inclusive, basic and equalization of basic public services. Referring to the division of the central and local financial power, the scope of activities of the county (city) government in Jilin Province is reasonably defined, and the administrative power of the county (city) government is clearly defined by adopting the provincial limited enumeration, the remaining being assigned to the county (city) or shared responsibility. Implementing inventory management and defining it in the form of local laws and regulations, giving full play to the respective advantages of provincial overall coordination and county (city) territorial management, and arousing and protecting the enthusiasm and initiative of county (city) government officers to start a business. At the same time, it is proposed that the division of administrative power should lead to the redistribution of financial power, the appropriate adjustment of the ownership and sharing ratio of some tax categories, the gradual establishment of the corresponding main tax categories of county (city) government, and the realization of the county (city) level government and the first level administrative power. The first level of financial power, responsibility of the unity of rights, people and property with each other. Based on the actual work, this paper puts forward a solution that is more operable, and provides a good reference for the next national financial and taxation system reform and the county economic and social development.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：D630;F812.2

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本文編號(hào)：2212486