【作者】 罗曼；

【导师】 叶振鹏；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2014， 博士

【摘要】 近年来,新疆经济社会的发展进入了一个前所未有的高速发展期。2010年5月,党中央史无前例的专门就新疆当前的发展形势召开了工作会议,制定了《中共中央、国务院关于推进新疆跨越式发展和长治久安的意见》,系统总结了新疆在发展上所取得的成绩和经验,对新疆未来的发展提出了方向和要求。新疆十二五时期各项发展计划已全面启动,新疆经济社会的全面发展进入了一个崭新的历史时期。实现跨越式发展和长治久安是新疆当前和今后一段时期重大而紧迫的历史任务。新疆的经济发展一直是党和国家以及社会关注的焦点。新疆作为边疆地区、民族地区,经济社会整体发展水平与发达省市相比有很大差距,实现经济社会跨越式发展面临着诸多困难和亟待解决的问题。尽管有诸多学者对新疆的经济发展问题进行了大量研究,并形成了一系列的研究成果,对新疆的经济发展提供了巨大的理论指导,但由于伊犁州直属县市(简称伊犁州直)的经济发展环境比较特殊,而且影响其经济跨越式发展的因素也十分复杂,因此专门研究伊犁州直经济跨越式发展的成果也不多见。如何根据新疆提出的跨越式发展和长治久安的目标要求,针对伊犁州直的特殊区情,研究和探讨通过财政政策推动和促进伊犁州直经济社会跨越式发展,以实现伊犁州直经济社会的进步和全面小康目标的实现,就成为一个既有重大理论意义,又有重要实践价值的现实问题。十八届三中全会指出：财政是国家治理的基础和重要支柱,科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障。必须完善立法、明确事权、改革税制、稳定税负、透明预算、提高效率,建立现代财政制度,发挥中央和地方两个积极性。未来财政改革的核心是预算管理制度、税收制度、建立事权和支出责任相适应的组织度。为此伊犁州直在促进跨越式发展中必须深入学习实践十八届三中全会精神,以科学发展观为指导,按照财政改革方向,把握财政发展规律,创新财政管理理念,创造性的实践好财政是国家长治久安的制度保障这一要求；转变经济发展模式,完善财政体制机制；破解发展难题,提高发展质量,为伊犁州直经济实现跨越式发展提供强大的财力保障和支撑。全文共有六章,第一章为导论,主要对本文的选题背景和意义进行了阐述,在对相关研究进行综述的基础上,分析了本文的创新和不足之处,并概要介绍了本文的研究方法。第二章为经济跨越式发展与财政政策的相关理论,主要对经济跨越式发展、财政政策以及二者之间的关系等相关理论进行概述,为本文提供坚实的理论基础。第三章为伊犁州直经济发展现状,首先对伊犁州直经济发展现状进行了分析,找出经济跨越式发展的优势和劣势,接着进一步阐述了伊犁州直经济发展与新疆其他地州经济发展的差距,最后深入阐述了伊犁州直经济落后的一般成因分析。第四章是国外运用财政政策促进落后地区经济跨域式发展对伊犁州直的启示。本章首先对国外促进落后地区实现跨越式发展的经验进行了分析论述,然后进一步阐述了财政政策促进经济发展的必要性以及对伊犁州直的启示。第五章伊犁州直财政状况分析。本章在比较伊犁州直的财政收入规模和税收结构的基础上,分析了国家对民族地区财政政策的历史,对伊犁州直财政政策存在的主要问题进行了深入论述。第六章是促进伊犁州直经济跨越式发展的财政政策建议。本章首先明确了促进伊犁州直经济跨越式发展的财政政策思路,然后分别从国家和地方两个层面提出了相应措施,最后针对伊犁州直经济实现跨越式发展提出政策建议。更多还原

【Abstract】 In recent years, Xinjiang’s economic and social development has entered a hitherto unknown high-speed development period. In May,2010, the Central Committee of the Communist Party held a working meeting specifically on the current development situation of Xinjiang and formulated the views of "promoting the great leap forward development of Xinjiang and the long period of stability", which summed up Xinjiang’s achievements and experience in the development, put forward the direction and the requirements for the future development of Xinjiang. The Xinjiang development plan during the12th Five Year Plan period has been in full swing, the comprehensive economic and social development in Xinjiang has entered a new historical period.To realize leaping development and long period of stability is the important and urgent historical task of Xinjiang at present and in the future. Xinjiang’s economic development has been the focus of the party and the country as well as the society. As a frontier area, minority ethnic areas, there is a big gap in the overall economic and social development level of Xinjiang compared with the developed provinces. Many difficulties and problems need to be solved to realize the economic and social development.Although there are many scholars who have conducted massive research to the problems of economic development in Xinjiang and formed a series of research results, which provide theoretical guidance for the economic development of Xinjiang. But because of the special Yili state economic development environment and complex affects of its great-leap-forward economic development, so there are no many the study on the Yili region’s great-leap-forward economic development. The research of promoting economic and social development in Yili through fiscal policy in order to achieve the realization of economic and social progress and comprehensive and comparatively well-off goal, becomes a great theoretical important practical valueable practical problems, according to the Xinjiang forward leaping development and long period of stability requirements andthe special situation of the Yili.Fisical policy is the main ways and means of government to strengthen macro-control, achieve the goal of economic and social development and the material basis for ensuring normal operation of the regime and the economic and social undertakings of healthy and prosperous development. The party’s eighteen meeting stressed the need to strengthen and improve financial macro-control, the improvement of the public finance system, deepen the reform of the taxation system, strengthening financial management to promote scientific development and social harmony. Therefore Yili must study and practice the Scientific Outlook on Development in promoting great-leap-forward economic development by grasping the law of development finance, innovating financial management ideas, changing the mode of development, improving the quality of development to provide strong financial security and support for the Yili area economic development by leaps and bounds.The paper consists of seven chapters. The first chapter is the introduction, mainly described on the background and significance of this paper based on the review of related research, analyzed the innovation and shortage of this article and introduced the research methods of this paper. The second chapter is the theory of great-leap development of economy and fiscal policy, mainly summarized the theory of economic great-leap development, the relationship between fiscal policy to provide a solid theoretical foundation for this paper. The third chapter is the current situation of economic development of Yili, which analyzes the current status of Yili area economic development and finds out the strengths and weaknesses of great-leap economic development. The fourth chapter is cross domain enlightenment of the use of fiscal policy to promote regional economic development,which first discussethe experience of foreign countries to promote backward areas to achieve leap forward development ared and further expounds the necessity of fiscal policy to promote economic development. The fifth chapter is the countermeasures to promote the development of economy in Yili, mainly putting forward specific development proposals of the leap forward economic development aiming at the existing problems. The sixth chapter is the existing problems of fiscal policy in promoting Yili region economic development in which the major problems of the Yili state fiscal policy are discussed based on the income scale and tax structure comparison of the Yili state on the national history and the analysis of fiscal policy in minority areas. The seventh chapter is the fiscal policy recommendations to promote the leap-forward development of the Yili state, which first defines the concept in financial policies to promote the leap-forward development of Yili area, and then and puts forward corresponding measures from national and local level, at last put forward targeted fiscal policy recommendations.更多还原