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鄱陽(yáng)縣財(cái)政收支情況的案例分析

發(fā)布時(shí)間:2018-02-28 19:47

  本文關(guān)鍵詞: 鄱陽(yáng)縣 縣域經(jīng)濟(jì) 財(cái)政政策 政府競(jìng)爭(zhēng) 出處:《江西財(cái)經(jīng)大學(xué)》2016年碩士論文 論文類型:學(xué)位論文


【摘要】:自江西省實(shí)行“省直管縣”的財(cái)政體制,增強(qiáng)縣級(jí)政府在縣域經(jīng)濟(jì)發(fā)展方面的自主性以來(lái),尤其是黨的十八大推動(dòng)國(guó)民經(jīng)濟(jì)轉(zhuǎn)型升級(jí),轉(zhuǎn)變經(jīng)濟(jì)增長(zhǎng)方式,鼓勵(lì)萬(wàn)眾創(chuàng)新、大眾創(chuàng)業(yè)以來(lái),鄱陽(yáng)縣政府在積極推動(dòng)縣域經(jīng)濟(jì)發(fā)展方面取得了顯著的進(jìn)步,縣域經(jīng)濟(jì)欠發(fā)達(dá)的局面得到了有效改善。但是相對(duì)于國(guó)內(nèi)其他經(jīng)濟(jì)發(fā)達(dá)縣市的經(jīng)濟(jì)水平與財(cái)政能力,鄱陽(yáng)縣的財(cái)政經(jīng)濟(jì)整體形勢(shì)依舊嚴(yán)峻,縣委縣政府面臨著縣域經(jīng)濟(jì)總量低、產(chǎn)業(yè)結(jié)構(gòu)不合理、財(cái)政收支規(guī)模小、財(cái)政可用財(cái)力少等等問題。從公共經(jīng)濟(jì)理論與公共管理理論的角度來(lái)看,在縣域經(jīng)濟(jì)范圍內(nèi),縣域財(cái)政政策是縣委縣政府推動(dòng)經(jīng)濟(jì)發(fā)展的重要手段之一,據(jù)此,本文擬通過(guò)總結(jié)鄱陽(yáng)縣經(jīng)濟(jì)發(fā)展的現(xiàn)狀,分析該縣在經(jīng)濟(jì)發(fā)展過(guò)程中存在的突出問題,借鑒經(jīng)濟(jì)發(fā)達(dá)縣市的成功經(jīng)驗(yàn),結(jié)合鄱陽(yáng)縣的縣域縣情,提出縣委縣政府促進(jìn)縣域經(jīng)濟(jì)發(fā)展的財(cái)政政策建議。本文主要的研究方法與研究思路是在研究與分析過(guò)程中,通過(guò)對(duì)有關(guān)文獻(xiàn)的查閱與分析,對(duì)鄱陽(yáng)縣財(cái)政經(jīng)濟(jì)資料的搜集與整理,把鄱陽(yáng)縣經(jīng)濟(jì)發(fā)展現(xiàn)狀特點(diǎn)、財(cái)政收支規(guī)模與結(jié)構(gòu)情況、縣域產(chǎn)業(yè)經(jīng)濟(jì)結(jié)構(gòu)等重要信息以圖表的方式呈現(xiàn)出來(lái)。全文運(yùn)用對(duì)比分析法、案例分析法、規(guī)范分析法與實(shí)證分析法等研究方法,運(yùn)用區(qū)域經(jīng)濟(jì)理論、地方財(cái)政理論和財(cái)政支持經(jīng)濟(jì)增長(zhǎng)理論,根據(jù)數(shù)據(jù)比對(duì)的情況,比較分析縣域間財(cái)政經(jīng)濟(jì)數(shù)據(jù)上的差異,對(duì)鄱陽(yáng)縣財(cái)政與經(jīng)濟(jì)發(fā)展的情況進(jìn)行了全面的分析與總結(jié),據(jù)此,本文提出了有關(guān)促進(jìn)鄱陽(yáng)縣域經(jīng)濟(jì)發(fā)展的縣級(jí)財(cái)政政策建議。根據(jù)一般學(xué)術(shù)研究的規(guī)律與學(xué)術(shù)論文寫作的格式要求,全文內(nèi)容結(jié)構(gòu)可分為這樣五個(gè)部分。具體安排如下所述。第一章,導(dǎo)言。這部分主要是介紹了開展本項(xiàng)研究的經(jīng)濟(jì)社會(huì)背景及研究的目的與意義,財(cái)政支持經(jīng)濟(jì)政策重點(diǎn)描述了鄱陽(yáng)縣作為江西省典型的農(nóng)業(yè)縣與鄱陽(yáng)湖的濱湖縣,以此為樣本在欠發(fā)達(dá)地區(qū)的典型意義。第二章,相關(guān)理論基礎(chǔ)。這部分主要論述本文將要涉及到的一些重要公共經(jīng)濟(jì)與公共管理理論,這包括:區(qū)域經(jīng)濟(jì)學(xué)主要是有關(guān)縣域經(jīng)濟(jì)理論部分,財(cái)政學(xué)包括分級(jí)分稅預(yù)算管理體制中有關(guān)政府間事權(quán)的劃分的理論,財(cái)政支持經(jīng)濟(jì)增長(zhǎng)的理論包括地方財(cái)政的職能理論、政府間招商引資過(guò)程中的財(cái)政競(jìng)爭(zhēng)理論等等。公共管理理論中的新公共管理理論與公共服務(wù)理論。通過(guò)運(yùn)用這些理論分析問題,并為提煉出解決問題的思路提供理論依據(jù)。第三章,鄱陽(yáng)縣財(cái)政支持經(jīng)濟(jì)問題分析。這部分主要是對(duì)鄱陽(yáng)縣的基本縣情、經(jīng)濟(jì)發(fā)展?fàn)顩r、財(cái)政對(duì)經(jīng)濟(jì)的影響做出全面的闡述,通過(guò)統(tǒng)計(jì)數(shù)據(jù)的橫縱向比較,建立回歸模型,具體分析該縣的收入、支出,提出了收入增長(zhǎng)困難、稅收占收入比重下降、稅源結(jié)構(gòu)優(yōu)化、財(cái)力匱乏、支出結(jié)構(gòu)和方向不合理、行政性支出過(guò)高、資金配套問題和財(cái)政管理水平低下等九個(gè)問題。第四章,優(yōu)化縣級(jí)收支狀況的政策建議。這部分主要涉及到財(cái)政如何支持資源合理配置、促進(jìn)收入公平分配和支持經(jīng)濟(jì)環(huán)境優(yōu)化。資源合理配置主要是關(guān)于如何實(shí)施加強(qiáng)制度建設(shè),優(yōu)化資源配置,調(diào)整產(chǎn)業(yè)結(jié)構(gòu),提供公共產(chǎn)品等措施;收入公平分配主要涉及到征收公平和調(diào)節(jié)分配,并將社會(huì)公平和經(jīng)濟(jì)增長(zhǎng)相結(jié)合得出結(jié)論;而支持經(jīng)濟(jì)環(huán)境優(yōu)化主是要強(qiáng)調(diào)政府應(yīng)處理好與市場(chǎng)的關(guān)系,打牢基礎(chǔ),為市場(chǎng)保駕護(hù)航。第五章,結(jié)論與展望。這部分主要是歸納總結(jié)前面得出的結(jié)論,針對(duì)提出的問題和解決的方法,強(qiáng)調(diào)關(guān)于收支平衡、提升資金使用效率、科學(xué)利用和配置資源、處理與政府市場(chǎng)關(guān)系等結(jié)論。并對(duì)未來(lái)研究的方向進(jìn)行了描述。
[Abstract]:Since the implementation of Jiangxi province "province governing county" fiscal system, enhance the autonomy of the county government in the county economic development since the eighteen party, especially to promote economic transformation and upgrading, change the mode of economic growth, encourage innovation, the public since the start, the Poyang county government has made significant progress in promoting the county the county economic development, the underdeveloped situation has been effectively improved. But compared with the economic level of the domestic other developed counties and financial capacity, Poyang county finance and economy overall situation is still grim, the county government is faced with the total economic output is low, irrational industrial structure, the scale of fiscal revenue and expenditure, finance availability less etc. from the public economic theory and public management theory point of view, in the scope of county economy in the county, the county government fiscal policy is to promote economic development One of the important means of development, accordingly, this paper by summing up the status quo of the economic development of Poyang County, the analysis of existing problems in the process of economic development in the county, learn from the successful experience of the developed counties, with Poyang county county county, the county government fiscal policy recommendations to promote the county economic development. Research methods in this paper. The main research ideas and is in the process of research and analysis, based on the literature search and analysis, collection and collation of the financial and economic data of Poyang County, the present characteristics of the Poyang county economic development, fiscal income and expenditure scale and structure, the important information of county industrial economic structure by way of chart show. Using the methods of comparative analysis, case analysis, normative analysis method and empirical analysis method, using the theory of regional economy, local finance theory and financial support for economic growth According to the theory, data comparison, analysis of differences between financial and economic data of the county, the development of Finance and economy of Poyang county carried out comprehensive analysis and summary, accordingly, proposed county fiscal policies to promote the development of county economy in Poyang. According to the general rules of academic research and academic writing the format requirements, the structure and content of this dissertation can be divided into five parts. Specific arrangements are as follows. The first chapter, introduction. This part mainly introduces the purpose and significance of economic and social background of the research carried out in this study, the financial support of economic policy focus on the description of Poyang County and Poyang Lake County as a typical Jiangxi agriculture the province of Binhu County, as a typical sample in the underdeveloped areas. In the second chapter, the relevant theoretical basis. This part mainly discusses some important will be involved by the public Economic and public management theory, which includes: regional economics is mainly about county economy theory, including finance division of powers between the government budget management system in the tax classification theory, financial support economic growth theory including local financial function theory, government investment in the process of financial competition in public management theory and so on. In the theory of new public management theory and public service theory. Analyze problems by using these theories, and provide theoretical basis for refining the ideas to solve the problems. The third chapter, analysis of Poyang county financial support and economic problems. This part is the basic situation of Poyang county's economic development, to make economic impact of fiscal comprehensive paper, through the statistical data of the transverse and longitudinal comparison, regression model is established to analyze the county revenue, expenditure, tax revenue growth presents difficulties The proportion of income decline, tax structure optimization, financial shortage, unreasonable expenditure structure and direction, administrative expenditure is too high, matching funds and financial management problem of the low level of nine. The fourth chapter, the optimization of payments policy recommendations. This part is mainly related to the finance how to support the rational allocation of resources, promote the fair distribution of income support and optimize the economic environment. The rational allocation of resources is mainly about how to implement and strengthen the system construction, optimize the allocation of resources, adjusting the industrial structure, to provide public products and other measures; equitable distribution of income is mainly related to the collection and adjust the distribution of equity and social justice, and economic growth combined with the conclusion and support; the Lord is to optimize the economic environment stressed that the government should deal with the relationship between the market and lay a solid foundation for the market escort. In the fifth chapter, conclusion and prospect. This part mainly summarized The conclusion is drawn for the proposed problems and solutions, emphasizing on the balance of payments, improving the efficiency of capital use, scientifically using and allocating resources, and dealing with the relationship between government and market.

【學(xué)位授予單位】:江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2016
【分類號(hào)】:F812.7

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