本文選題：支出責(zé)任　切入點(diǎn)：財(cái)力保障　出處：《內(nèi)蒙古財(cái)經(jīng)大學(xué)》2016年碩士論文

【摘要】：支出責(zé)任與財(cái)力保障的匹配是分級(jí)分稅財(cái)政體制的核心所在。按照財(cái)政聯(lián)邦主義的觀點(diǎn),財(cái)政支出責(zé)任的劃分是確立政府間財(cái)政關(guān)系的邏輯起點(diǎn),在此基礎(chǔ)上進(jìn)行財(cái)力保障的匹配。界定明晰的政府支出責(zé)任,以及與之相匹配的財(cái)力保障,是確保政府有效履行各項(xiàng)職能的重要前提。1994年分稅制改革的背景是“兩個(gè)比重”偏低,分稅制財(cái)政體制設(shè)計(jì)圍繞著支出責(zé)任下放,財(cái)權(quán)上收,之后通過轉(zhuǎn)移支付制度的設(shè)計(jì)來彌補(bǔ)地方政府的財(cái)力缺口。而轉(zhuǎn)移支付制度本身設(shè)計(jì)的不完善,最終導(dǎo)致地方政府因財(cái)力與支出責(zé)任不匹配而不能有效履行其所承擔(dān)的各項(xiàng)職能。本文從政府間財(cái)政關(guān)系的分析入手,梳理了支出責(zé)任和財(cái)力劃分的基本理論。接著對(duì)支出責(zé)任和財(cái)力保障匹配的邏輯關(guān)系進(jìn)行詳細(xì)的分析,提出二者匹配的基礎(chǔ)和關(guān)鍵,以及二者匹配的突破口。之后,采取統(tǒng)計(jì)方法測度了我國中央、省、縣三級(jí)政府的支出責(zé)任與財(cái)力保障的匹配度。結(jié)果表明,1995-2014年間,我國中央、省、縣三級(jí)政府的支出責(zé)任與財(cái)力保障不匹配,中央政府的財(cái)力配置超過支出責(zé)任,而地方政府尤其是縣級(jí)政府的財(cái)力嚴(yán)重不足。同時(shí),設(shè)計(jì)了政府支出責(zé)任與財(cái)力保障匹配集中度指標(biāo),更好地體現(xiàn)了我國中央、省、縣三級(jí)政府總體支出責(zé)任和財(cái)力保障的匹配度。在此基礎(chǔ)上,運(yùn)用計(jì)量分析的方法對(duì)各級(jí)政府的匹配集中度進(jìn)行了實(shí)證分析,結(jié)果顯示經(jīng)濟(jì)增長和財(cái)政收入分權(quán)促進(jìn)政府間支出責(zé)任和財(cái)力匹配程度,而宏觀稅負(fù)和財(cái)政支出分權(quán)惡化了二者的匹配程度。針對(duì)以上實(shí)證結(jié)論,并借鑒國際經(jīng)驗(yàn),文章提出了促進(jìn)支出責(zé)任和財(cái)力匹配的政策建議,即對(duì)各級(jí)政府的支出責(zé)任進(jìn)行合理具體的劃分,做到界限明確,中央政府應(yīng)承擔(dān)更多的支出責(zé)任,在確保中央財(cái)力保障的基礎(chǔ)上為地方政府匹配穩(wěn)定的財(cái)力,借助設(shè)計(jì)合理的轉(zhuǎn)移支付制度彌補(bǔ)地方財(cái)力缺口。
[Abstract]:According to the view of fiscal federalism, the division of fiscal expenditure responsibility is the logical starting point to establish the fiscal relationship between governments. On the basis of this, the matching of financial support, the definition of clear responsibility for government expenditure, and the matching financial guarantee, It is an important prerequisite to ensure the effective performance of all functions of the government. In 1994, the background of the tax sharing reform was that the "two proportions" were on the low side, and the fiscal system of the tax sharing system was designed around the decentralization of expenditure responsibilities and the collection of financial power. After that, through the design of the transfer payment system to make up for the financial gap of the local government, and the design of the transfer payment system itself is not perfect, As a result, local governments can not perform their functions effectively because of the mismatch between financial resources and expenditure responsibilities. This paper begins with the analysis of intergovernmental financial relations. Combing the basic theory of the division of expenditure responsibility and financial resources, then the logical relationship between expenditure responsibility and financial security is analyzed in detail, and the basis and key of the two matching are put forward, as well as the breakthrough points of the two matching. This paper measures the matching degree between the expenditure responsibility and financial security of the central, provincial and county governments in China by using statistical methods. The results show that the expenditure responsibility of the central, provincial and county governments does not match the financial security from 1995 to 2014. The central government's financial allocation exceeds its expenditure responsibility, while the local governments, especially the county-level governments, are seriously short of their financial resources. At the same time, the central and provincial governments are better represented by the design of the centralization index of the matching between government expenditure responsibility and financial security. The matching degree of the overall expenditure responsibility and financial security of the county three levels of government. On this basis, the paper makes an empirical analysis of the matching concentration degree of all levels of government by using the method of econometric analysis. The results show that economic growth and fiscal decentralization promote the matching degree of intergovernmental expenditure responsibility and financial resources, while macro tax burden and fiscal expenditure decentralization worsen the matching degree of the two. The paper puts forward some policy suggestions to promote the matching of expenditure responsibility and financial resources, that is, to divide the expenditure responsibility of all levels of government reasonably and concretely, so that the central government should bear more expenditure responsibility. On the basis of ensuring the central financial security, the local government can match the stable financial resources and make up the gap of local financial resources by designing a reasonable transfer payment system.
【學(xué)位授予單位】：內(nèi)蒙古財(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)】：F812.2;F812.45

【參考文獻(xiàn)】

相關(guān)期刊論文 前2條

1 沈榮華;;各級(jí)政府公共服務(wù)職責(zé)劃分的指導(dǎo)原則和改革方向[J];中國行政管理;2007年01期

2 楊燦明,趙福軍;關(guān)于財(cái)政分權(quán)后果的理論述評(píng)[J];財(cái)貿(mào)經(jīng)濟(jì);2004年07期

，

本文編號(hào)：1693377