【作者】 稽明；

【导师】 寇铁军；

【作者基本信息】 东北财经大学 ， 财政学， 2011， 博士

【摘要】 我国是统一的多民族国家。加快民族地区发展,是深入贯彻落实科学发展观的基本要求,是全面建设小康社会的重要组成部分,是解决民族问题和做好民族工作的经济基础和物质保障,关系到民族团结和祖国统一,具有十分重要的意义。推进民族地区发展离不开财政政策的支持。长期以来,国家制定了一系列有利于促进民族地区经济社会发展的财政政策。在财政体制、税收、投资、提供公共服务等方面,对民族地区经济社会发展给予了很多特殊的优惠和照顾,实行了倾斜政策。民族地区各级政府也分别对辖区内民族区域自治地方和少数民族集中地区,制定了一些优惠政策,对这些地区的发展给予了大力支持。实施西部大开发10余年来,特别是近几年来,中央财政相继制定了很多支持民族地区经济社会发展的政策措施,对促进民族地区发展起到了重要推动作用。研究促进民族地区发展的财政政策,具有重要的理论和现实意义。本文主要研究了民族地区的特殊性、财政在支持民族地区经济社会发展中存在的问题、民族地区财政体制运行中存在的问题,并提出了政策建议。论文的基本框架是：第一章首先对我国民族地区的基本范围进行了界定,对民族地区经济社会发展的特殊性、政治法律制度的特殊性、民族文化的特殊性以及客观环境的特殊性进行了系统分析。第二章对财政促进民族地区发展进行了概括性的梳理,对新形势下的民族问题进行了分析,并对财政在支持民族地区发展中的政策定位进行了判断。根据民族地区的发展实际,提出了制约民族地区发展的制度性因素,指出了分税制改革适应了市场经济条件下公平竞争的原则,但是对民族地区特殊的自然历史地理条件和相对落后的经济社会发展阶段体现得不够充分,并就产生这种现象的原因从多个角度进行了分析,提出了促进民族地区发展的财政政策目标。第三章分析了民族地区的财政支出规模、财政支出结构以及财政支出绩效,并进行了比较研究,提出相应的政策措施。第四章在比较全国平均水平与民族地区的收入规模和税收结构的基础上,通过深入分析民族地区税收立法权、分税制改革等重要因素,提出完善民族地区财政收入制度、提高民族地区财政自给率的政策建议,同时也对民族地区规范非税收入问题进行了探讨。第五章简要介绍了我国对民族地区转移支付的基本情况,分析了财政转移支付制度存在的主要问题及其原因,最后,根据民族地区自身的实际条件,提出了改进对民族地区转移支付的政策建议。更多还原

【Abstract】 Our country is a unitive multi-ethnic country, and minorities’ areas are the very important part of our country. To promote the minorities concentrated region’s development, is the basic requirement of carrying through the scientific outlook on development, is the very important component part of building a moderately prosperous society in all respects, is the economic base and substance guarantee of resolving minorities problems and developing minorities area, which is enormously significant to ethnic solidarity and national unity.The minorities’ area’s development can not do without fiscal policy support. The central government has formulated a series of fiscal policy to advance the economy and society development of the minorities area for a long time. There are a lot of special preference and attention to the minorities area, including intel-government fiscal system, taxation system, investment, and public service supply. The provincial government of minorities area has also carried out many favorable policies to regional autonomy of ethnic minorities under their coverage, which are great support to these areas. Since the Development of the West Regions, especially in recent years, central fiscal department has carried out many policy measures to support minorities’ regions development. To research the fiscal policies for minorities regions development, has very important theoretical and pracitical significance.This paper has mainly researched the distinctiveness of minorities’ areas, the problems among the fiscal measures to support minorities’ areas, and intel-governmental fiscal system problems. After the research, it put forward the policy proposals.The basic framework of the paper is:In chapter 1, the paper first defined the basic range of minorities’ regions, introduced systematically the development status, and analysed the extraordinary nature of the minorities regions economy and society development, the particularity of political and lawful system, the distinctiveness of the minorities culture, and the singularity of the minorities regions’ objective circumstance.In chapter 2, it classified colligatively the fiscal policy measures, analysed the minorities’ problems under the new situation, and made the judgement on the position of the fiscal policies to support the minorities’ areas.according to the minorities’ objective reality, it brought forward the institutional factors to restrict the development, and indicated the mainly problem is tax distribution system adapted to the rule of fair competition in market economy, however, it did not take the minorities distinctiveness fully into account. Moreover, it analysed the reasons in many aspects, and brought forward the overall fiscal aims.In chapter 3, it analysed the fiscal expenditure scale, fiscal expenditure structure and fiscal expenditure performance. After that, it compared the minorities’area with the rest region, and put forward the policy proposals.In chapter 4, based on the fiscal income scale and taxation structure comparision between average level and minorities’ areas, and analysis on some important factors, such as the taxation legislative authority and tax income distribution, it put forward the policy suggestions on improving the minorities areas fiscal income system and fiscal support rates. Furthermore, it discussed the regulation of non-tax income.In chapter 5, it introduced briefly the transfer payment on minorities areas, analysed the main problems of fiscal transfer payment system. In the end, according to the minorioties realities, it put forward the policy proposals on improving the transfer payment to minorities regions更多还原