转移支付的均等化效应研究——以浙江省为例

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浙江财经学院硕士学位论文
I
摘 要
1994 年中国进行了分税制改革,1995 年财政部推出了中央对地方的《过渡时
期转移支付方案》从而开始实行适应新财政体制的较规范的转移支付制度,并在
1996 年对该方案做了进一步的修改,使之更加趋于规范化。但是,我国现行的财
政转移支付制度具有过渡性特征,由于中央和地方政府之间事权和财权的范围界
定不清,引起了地方政府财力的纵向不均衡,而地区经济非均衡增长又导致了地
方财力的横向不均衡。财力失衡最终形成的结果就是引起地区间在公共服务提供
上差距过大,不能很好的实现公共服务均等化的要求,不符合我国现在构建和谐
社会的政策导向。因此政府必须采取措施调节财力失衡,最终解决公共服务均等
化的问题。作为调节各级政府财政收支,平衡区域经济差异的重要经济手段的转
移支付是一个可以依靠的措施,而转移支付的均等化效应已经成为现阶段衡量政
府转移支付好坏的重要标准。
转移支付通过均衡地区间的财政能力,为人的生存、发展提供均等化的公共
服务,满足地区经济发展对公共品的基本需求,是缓解地区间财政能力差异,保
证落后地区的公共服务达到基本水准的最重要手段,对于促进各地区经济协调发
展、民族团结、社会稳定,以及最终实现共同富裕有巨大的推动作用。深入分析
地方政府财政转移支付的均等化效应表现,通过制度创新形成规范的政府间财政
转移支付,逐步加大对落后地区的财政转移支付力度,对于目前国家大力倡导构
建“和谐社会”、实现区域经济协调发展与逐步缩小地区间差距具有重要的理论、
现实意义。
本文主要从以下几个方面对转移支付的均等化效应问题进行研究。
第一章:绪论部分。介绍论文所研究问题的背景和研究意义,评析国内外研
究现状,确定研究方法和论文结构。
第二章:对转移支付的均等化效应的含义、意义、均等化的具体目标以及转
移支付均等化效应的衡量方法等展开讨论。
第三章:在对浙江省现行转移支付体系的评析上,实证分析现行浙江省转移
支付的均等化效应,并在此基础上,对浙江省现行转移支付的均等化效应表现作
出总结。
第四章:分别从外部环境优化及内部制度完善两方面,提出了在公共财政思
想的指导下,如何针对财政转移支付的均等化目标从内外两方面去完善现有的财
政转移支付制度。
通过上述研究本文主要观点主要有以下几点:
浙江财经学院硕士学位论文
II
1转移支付的均等化效应就是能够实现各地区政府的财政能力,能够不断
缩小地区间基本公共服务的差距,使得一国居民都能享受全国最低标准的基本公
共服务。均等化的目标分为短期和长期,短期以实现各地区之间财力横向均衡为
目标,长期以均等的公共服务水平为目标;
2从浙江省对下转移支付情况看,近年来地方政府转移支付在调节纵向财
力不均衡时,起到了很好的作用,在调节横向财力不均衡时也起到了一定的均等
化效果,缓解了县乡财政困难,从分项转移支付的均等化效果看,税收返还由于
融入了旧体制非均衡的因素,其均等化效果很差;
3针对财政转移支付均等化的目标,从内外两方面去完善现有的财政转移
支付制度。从外部环境的优化来说,划分好各级政府的职责,其次再合理的划分
各级政府的收入,确保事权财权相对应。从内部制度的完善来说,第一要确立一
个规范的基本框架;第二要推进和构建一个高规格的机构来负责转移支付;第三
“因素法”取代“基数法”合理确定转移支付额度;第四调整转移支付的形式,
根据前人的研究结果以及实证分析的结论,逐步取消税收返还,增大一般转移支
付和专项转移支付的规模。
关键词:财政转移支付;均等化效应;均等化目标;均等化衡量;财力失衡
浙江财经学院硕士学位论文
III
ABSTRACT
Transfer payment as the most important integration of the taxsharingfinance
system has become more normal after the Ministry of Finance formulated “the plan of
transfer payment in transition Period from 1995. But the current transfer payment
characterized by transition. The boundary between affair right and control over wealty is
not clear enough which result in the vertical imbalance of fiscal capacity. At the same
time the transverse imbalance of fiscal capacity has emerged because of the difference
of regional economic.Finally both of them bring about the big gap for providing public
services between Among regions, it don’t match the requirement about the equalization
of public services. Hence the government must take measures to solve this problem. The
transfer payments is a dependable method as an important approach to equate the
difference of regional economies, and the equalization of transfer payments has turned
into standard that judges the government transfer payment whethe it is good at the
present stage.
Through balancing the fiscal capacity of different region, the equalization of transfer
payments provids the equal public services for living and development to satisfy the
need of public goods for economic development.It can relieve the difference of the
fiscal capacity,ensure the basical level about providing public services in backward
region, also it promote to coordinate the development of different region, it is in favour
of national solidarity, social stability and common prosperity. A normative transfer
payment system have theoretical and practical significance for building a harmonious
society, reducing regional difference step by step.
The paper includes four chapters as follows:
Chapter is the introduction. This section introduce the background, significance,
comment on the current situation of the study, on the basis of them ascertain the
methods and arrangement about this paper.
Chapterdiscuss the meanings of equalization effect, its significance, and its
specific goal, thereout table a proposal about how to judge the equalization effect.
Chapter is the empirical research for the equalization effect of transfer
payment in Zhejiang province. In order to summarize the equalization conduct of
transfer payment of Zhejiang province.
Chapter give some advice to perfect the system of transfer payments in terms of
external environment and internal institution.
The main idea of paper as follows:
浙江财经学院硕士学位论文
IV
First of all, the study define that the equalization of transfer payments is that can
relieve the difference of the public services to ensure the basical level of public services
under the equalization of fiscal capacity.Achieving the equalization of fiscal capacity is
the short-term goal of equalization,and the long-term goal aim for the equalization of
the public services.
Secondly, this thesis selects Zhejiang province as the research object. The
empirical analysis enunciated that the total transfer payment has good equalization
effect, however different type transfer paymentas’ effect is different, the equalization of
the general fiscal transfer payment is strong, the effect of revenue from tax returned is
the worst, and the effect of the special transfer payment depend on the policy
orientation.
The study also put forward some strategies to improve transfer payment system of
Zhejiang province. Exteriorly, the government must define responsibilities between
governments in order to ascertain the revenue. Besides, the government must construct
a basic framework of transfer payment.It’s also important to regulate the form of
transfer payment.
Keywords: Transfer payments; Equalization effect; The objective of equalization; The
measurement of equalization; The imbalance of fiscal capacity
浙江财经学院硕士学位论文
V
目 录
第一章 绪论.................................................................................................................... 1
第一节 研究背景及研究意义.................................................................................................... 1
第二节 国内外研究综述............................................................................................................ 2
第三节 本文主要观点................................................................................................................ 4
第四节 研究方法与结构............................................................................................................ 4
第二章 转移支付的均等化效应理论分析.................................................................... 6
第一节 转移支付的概念............................................................................................................ 6
第二节 均等化的含义、意义、目标及其衡量办法................................................................ 7
第三节 转移支付实现均等化目标的机理分析...................................................................... 12
第三章 浙江省财政转移支付的均等化效应分析.......................................................17
第一节 浙江省现行转移支付制度的总体情况...................................................................... 17
第二节 浙江省财政转移支付的均等化效应衡量.................................................................. 20
第三节 浙江省财政转移支付制度均等化效应的评价.......................................................... 29
第四章 完善转移支付均等化制度的政策建议...........................................................30
第一节 优化外部制度环境...................................................................................................... 30
第二节 完善内部制度建设...................................................................................................... 32
参考文献........................................................................................................................ 38
...............................................................................................................................41
...............................................................................................................................42
摘要:

浙江财经学院硕士学位论文I摘要1994年中国进行了分税制改革,1995年财政部推出了中央对地方的《过渡时期转移支付方案》,从而开始实行适应新财政体制的较规范的转移支付制度,并在1996年对该方案做了进一步的修改,使之更加趋于规范化。但是,我国现行的财政转移支付制度具有过渡性特征,由于中央和地方政府之间事权和财权的范围界定不清,引起了地方政府财力的纵向不均衡,而地区经济非均衡增长又导致了地方财力的横向不均衡。财力失衡最终形成的结果就是引起地区间在公共服务提供上差距过大,不能很好的实现公共服务均等化的要求,不符合我国现在构建和谐社会的政策导向。因此政府必须采取措施调节财力失衡,最终解决公共服务均等...

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作者:李江 分类:高等教育资料 价格:15积分 属性:45 页 大小:641.66KB 格式:PDF 时间:2024-11-06

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