【作者】 郑小玲；

【导师】 陈少晖；

【作者基本信息】 福建师范大学 ， 经济史， 2011， 博士

【摘要】 党的十七大报告明确指出,应在科学发展观指导下,进一步深化财税体制改革,完善公共财政体系。《中华人民共和国国民经济和社会发展第十二个五年规划纲要》再次指出：“按照财力与事权相匹配的要求,在合理界定事权基础上,进一步理顺各级政府间财政分配关系,完善分税制。围绕推进基本公共服务均等化和主体功能区建设,完善转移支付制度,增加一般性特别是均衡性转移支付规模和比例,调减和规范专项转移支付。推进省以下财政体制改革,稳步推进省直管县财政管理制度改革,加强县级政府提供基本公共服务的财力保障。”构建公正的财政税费体系,完善合理的财政支出规模,建立完善的公共财政管理体制,是现如今市场经济体制下政府财政的必然选择。当前中国财政管理体制改革已经到了一个关键的时刻,进一步改革必须在反思财政改革的经验和教训的基础之上进行。本论文研究是在此背景下展开的。纵观建国以来的中国财政管理体制改革的历程,财政管理体制的频繁变动,是与国家整体的经济管理体制和经济、政治形势的变化紧密联系在一起的。财权在“放”与“收”、“集中”与“分散”之间屡经周折,从建国初的高度集中、统收统支,到改革初期的“分灶吃饭”,以及市场经济体制改革方向确立后的分税制,再到目前公共财政框架下的分级财政管理体制,均有其内在的历史发展规律。因此,本论文首先从历史发展的视角分析财政管理体制,探索中央与地方政府间财政分配关系的演变特征与规律,为财政管理体制的进一步改革与创新提供历史经验。进而深入剖析现行财政管理体制存在的弊端与问题,挖掘体制弊端的内在原因,以作为财政收入来源的国有资产收益的收缴问题为研究视角,通过斯塔克尔伯格博弈分析模型对中央与地方政府之间的国资收益分配关系进行博弈分析。最后,在对财政管理体制进行历史分析、弊端剖析的基础上,本论文对现有财政管理体制的模式进行进一步创新,并为现行财政管理体制改革提供政策建议。更多还原

【Abstract】 As pointed explicitly in the Report to the Seventeenth National Congress of the CPC, the Chinese government should further deepen the reform of present fiscal and tax system and improve the public financial system, under the guidance of science development conception. Meanwhile, as indicated in《The Outline of the 11th Five-Year Plan for National Economic and Social Development》, the fiscal transfer payment system of the central and provincial governments should be promoted, and the fiscal management system of the local governments should be reorganized; for places where are under satisfied condition, the management system of "Province-to-County" directly could be put into practice, ensuring the equalization of basic public services step by step. It is the inevitable choice for the fiscal system under the market economy nowadays to build an impartial fiscal and tax system, to establish a reasonable scale of fiscal expenditure, and to constitute an effective and efficient public finance management system. For such a crucial time when the reform of fiscal management system in China has arrived, the further reform must be conducted on the basis of self-reflection on former experience and lessons. Hence, this dissertation is written under the above background.Given an overall observation on the history of the reform of Chinese fiscal management system, the frequent alteration of the system is closely associated with the whole economy management system and the change of economic and political situation. The financial power has gone through achievements and setbacks between "let out" and "draw back", or between "centralization" and "decentralization". From the highly centralization and unified collection and allocation of funds by the state in the period of early Republic of China, to the independent fiscal system at the initial stage of the reform, then to the system of tax distribution with the establishment of the socialist market economy system, and finally to the present multi-level fiscal system within the framework of public finance, the above history is the reflection of the internal law of the development of history. Therefore, with the purpose of providing historic experience for the further reform and innovation of the fiscal management system, this dissertation would begin with the analysis of the fiscal management system from the historic development aspect and the exploration of the evolutionary character and rules on finance allocation between the central and local government. Furthermore, it would penetrate into the defects and problems of the existent fiscal management system in order to find out the internal reason for these problems. Additionally, the dissertation would develop its research from the viewpoint of the distribution of proceeds from state-owned assets which accounts for the main source of the financial revenue, and then implement the game analysis on the allocation of the after-tax earnings from state-owned assets between the central and local government through the Stackelberg game model.Finally, on the basis of the historic analysis, the penetration of defects of the fiscal management system, this dissertation would make further innovation on the present fiscal management system and provide policy recommendation for the reform process.更多还原