本文選題：湖北省 + 縣級政府　； 參考：《中南財經(jīng)政法大學》2017年碩士論文

【摘要】：在我國行政區(qū)劃中,縣級是核心和基礎(chǔ)部分。早在春秋時期,縣制就已經(jīng)出現(xiàn),并在秦朝以后普遍推行,縣級政府對于維護地方社會經(jīng)濟穩(wěn)定有重大意義。新中國成立以來,我國分別實行過“統(tǒng)收統(tǒng)支”、“財政包干”、“分稅制”等財政體制。分稅制改革以后,中央與地方在財權(quán)和事權(quán)上重新劃分,地方政府財權(quán)和事權(quán)未能形成良好匹配,縣級政府也不例外。財力相對短缺導致縣級政府無法高效地履行管理職能,并將對縣域社會經(jīng)濟發(fā)展產(chǎn)生重大影響。因此,研究縣級政府財力保障問題,實現(xiàn)縣級政府財力的有效保障,有助于完善我國公共財政體系,也是建設(shè)和諧社會的基本要求。當前縣級政府財力保障機制的主要內(nèi)容是,以縣級政府財權(quán)和事權(quán)的劃分為基礎(chǔ),補充實施轉(zhuǎn)移支付、“省直管縣”、縣級基本財力保障機制獎補資金等制度,全面保障縣級政府財力。從長遠來看,應該重點加強縣級政府自有財力的建設(shè),提升縣級政府的自有財力保障水平,實現(xiàn)縣級政府財力的長效保障。本文從縣級政府財力保障基本概念入手,界定縣級政府財力、保障范圍和保障水平,并據(jù)此分析湖北省縣級政府現(xiàn)有財力保障狀況。本文選取2007-2014年度湖北省61個縣的數(shù)據(jù),分別從一般公共預算收入、一般公共預算支出和轉(zhuǎn)移支付等方面入手,進行統(tǒng)計性分析,發(fā)現(xiàn)湖北省縣級政府財力保障存在以下問題:自有財力保障水平不足;收入質(zhì)量不高;事權(quán)責任較重;轉(zhuǎn)移支付的制度不夠完善。為了確定其自有財力保障水平重要影響因素,本文繼續(xù)進行實證分析,發(fā)現(xiàn)產(chǎn)業(yè)結(jié)構(gòu)、稅收分權(quán)、支出分權(quán)是影響其自有財力保障水平的重要因素。其中稅收分權(quán)和支出分權(quán)在當前已經(jīng)呈現(xiàn)出重要影響,產(chǎn)業(yè)結(jié)構(gòu)預期在未來會產(chǎn)生重要影響。在上述湖北省縣級政府財力保障存在的問題及其產(chǎn)生原因的分析基礎(chǔ)上,本文將借鑒美國、德國、澳大利亞和日本等發(fā)達國家地方政府財力保障經(jīng)驗,提出關(guān)于提高湖北省縣級政府財力保障水平的政策建議。首先,著力發(fā)展縣域經(jīng)濟。一方面提高縣域經(jīng)濟總體發(fā)展水平,另一方面,著力優(yōu)化縣域產(chǎn)業(yè)結(jié)構(gòu)。此外,注意平衡區(qū)域間經(jīng)濟發(fā)展水平差距;其次,構(gòu)建以房地產(chǎn)稅為主體的地方稅體系,包括優(yōu)化稅種設(shè)置、擴大征稅范圍、完善計稅依據(jù)、明確適用稅率;再次,完善省以下轉(zhuǎn)移支付制度,包括完善一般性轉(zhuǎn)移支付制度、規(guī)范專項轉(zhuǎn)移支付管理以及建立橫向轉(zhuǎn)移支付制度等諸多舉措。最后,加強縣級政府財力保障相關(guān)制度建設(shè),包括合理分配縣級政府事權(quán)責任、優(yōu)化地方政府債務管理、完善縣級基本財力保障機制獎補資金管理辦法等。
[Abstract]:In our country administrative division, the county level is the core and foundation part. As early as the Spring and Autumn period, the county system had already appeared, and was widely carried out after the Qin Dynasty. The county government had great significance to maintain the local social and economic stability. Since the founding of the people's Republic of China, China has implemented fiscal systems such as "unified income and expenditure", "fiscal responsibility", "tax sharing" and so on. After the reform of the tax distribution system, the central and local governments have reclassified their financial and administrative powers, and the local governments' financial rights and administrative powers have not been well matched, and the county-level governments are no exception. The relative shortage of financial resources leads to the inability of county governments to perform their management functions efficiently and will have a significant impact on the social and economic development of counties. Therefore, studying the financial security of county-level government and realizing the effective guarantee of county-level government's financial resources are helpful to perfect our country's public finance system, and are also the basic requirements of building a harmonious society. The main contents of the current financial security mechanism for county governments are to supplement the implementation of the transfer payment system based on the division of the county government's financial and administrative powers, "direct provincial administration of counties," and the county-level basic financial guarantee mechanism, such as the award and replenishment of funds, etc. Fully safeguard county government financial resources. In the long run, it is necessary to strengthen the construction of the county government's own financial resources, improve the level of the county government's own financial resources, and realize the long-term financial security of the county-level governments. Starting with the basic concept of county government financial security, this paper defines the county government financial resources, the scope and the level of the guarantee, and then analyzes the present financial security situation of the county government in Hubei Province. In this paper, the data of 61 counties in Hubei Province in 2007-2014 are analyzed statistically from the aspects of general public budget revenue, general public budget expenditure and transfer payment. It is found that the following problems exist in the financial security of county government in Hubei province: insufficient level of self-financing, low quality of income, heavy responsibility of power and responsibility, and imperfect system of transfer payment. In order to determine the important factors affecting the level of its own financial security, this paper continues to carry out empirical analysis and finds that the industrial structure, tax decentralization and expenditure decentralization are the important factors affecting the level of its own financial security. Among them, tax decentralization and expenditure decentralization have played an important role in the present, and the industrial structure is expected to have an important impact in the future. Based on the analysis of the problems and causes of the county government financial security in Hubei Province, this paper will draw lessons from the experiences of local governments in developed countries such as the United States, Germany, Australia and Japan. This paper puts forward some policy suggestions on improving the financial security level of county government in Hubei Province. First of all, focus on the development of county economy. On the one hand, improve the overall level of development of the county economy, on the other hand, focus on optimizing the industrial structure of the county. In addition, attention should be paid to balancing the gap between regional economic development levels; secondly, building a local tax system with real estate tax as the main body, including optimizing the tax category setting, expanding the scope of taxation, perfecting the tax basis, and defining the applicable tax rate; thirdly, Perfecting the transfer payment system below provincial level, including perfecting the general transfer payment system, standardizing the special transfer payment management and establishing the horizontal transfer payment system and so on. Finally, strengthen the county-level government financial security related system construction, including the rational distribution of county government responsibility, optimize the local government debt management, improve the county basic financial guarantee mechanism award compensation fund management measures, and so on.
【學位授予單位】：中南財經(jīng)政法大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.7

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