【作者】 刘清亮；

【导师】 齐守印； 张晓光；

【作者基本信息】 河北农业大学 ， 农业经济管理， 2007， 博士

【摘要】 财政困境是指财政运行中出现的困难状况,它在形式上表现为财政收支的不平衡,而在实质上体现的则是财政的职能得不到正常的发挥。我国地方财政困境,是指我国部分地方财政运行中出现的各种困难状况。我国的地方财政困境问题是在1994年分税制财政体制改革后受到社会广泛关注的。由于分税制改革只在中央和省一级划分了财权和事权,在四级地方财政之间,尽管名义上是一级政府、一级财政,但实际上上一级地方财政还承担着下一级甚至两级地方财政的调控任务。由于地方各级财政之间存在着这种较强的连带关系,分析地方财政困境时仅就某一级财政不容易发现问题的真正原因。所以,尽管目前地方财政的困境主要表现在县乡两级,本文在讨论地方财政问题时还是包括了省、市、县和乡级。研究造成地方财政困境的主要原因,提出解决问题的对策和思路是本文重点研究的内容。全文共分四部分。第一部分是导论,着重介绍了选题的意义、研究的背景、内容、相关研究综述与评价、研究对象和研究方法,论文的创新点等。第二部分是分级财政与地方财政基本理论,简要介绍了地方财政产生的逻辑前提——行政分权,由此引出对中央财政与地方财政之间关系的分析。在此基础上,对地方财政的有关理论进行了介绍。第三部分是我国地方财政困境的历史、现状及成因,由第三章、第四章、第五章三章组成。该部分首先从改革开放以来财政体制变化入手,分析了财政压力下引发的几次大的财政改革,揭示了我国不仅地方财政存在困境,中央财政在从总体上也一直存在着较大的压力。第四章对当前我国地方财政困境的现状进行了描述,第五章从理论和实践两个角度对导致地方财政困境的原因进行了分析。第四部分是缓解我国地方财政困境的主要思路,由第六章、第七章、第八章、第九章组成。第六章从增加财政收入的角度,提出了通过发展经济来增加财政收入。第七章从限制支出的角度,提出了通过建立有限政府、确立有限财政对财政支出进行规范和限制。第八章从规范政府间财政关系入手,提出了建立规范的财政体制,明确各级财政之间的收支责任和转移支付制度。第九章从改进管理手段的角度,提出了通过财政管理来提高财政资金的使用效率。更多还原

【Abstract】 Fiscal difficulty refers to the difficult situation in the process of fiscal performance, which formally, is the unbalance of fiscal revenue and expense, while practically, is that the fiscal functions run badly.The fiscal difficulty in our country means various difficulties arose in the fiscal performance of different districts. Local fiscal difficulty in China becomes the hotspot after the tax distribution system reform in 1994. Because the tax distribution system reform just divides the fiscal power and the public administration power between central government and provincial government, the saying of "Governments of different levels have its own revenue", for the governments of four levels, is just in name. In practice, the higher level government undertake the task of fiscal administration to one, or even two lower levels. Because the strong links between the local government of different levels, it is hard to find the real reasons of one level’s fiscal difficulty by just analyzing the situation of itself. As a result, although the present fiscal difficulty appears mainly in county and town levels, when discussing the local fiscal difficulty, this article considers the fiscal situation of four level governments, including province, city, county and town levels. Study of the main reasons for the local fiscal difficulty as well as offering policy suggestions are the main contents of this article. This article includes four parts.The first part is the opening, which introduces the background, contents, relative researches and methodology, as well as the innovation of this article.The second part is the basic idea of fiscal division and that of local fiscal theory, which briefly introduces the logical premise of local fiscal—division of administration power. On this basis, comes the introduction of relative theory of local fiscal science..The third part, including Chapter Three to Chapter Five, is the main measures to mitigate the local fiscal difficulty. This part begins by analyzing the big former fiscal reforms arose from heavy fiscal stress, which hints the long-standing fiscal difficulty in China. Chapter Four depicts the present situation of local fiscal addministration. Chapter Five theoretically as well as practically analyses the reasons for the local fiscal difficulty. The fourth part is the main ideas for mitigating the local fiscal difficulty in China, including Chapter Six to Chapter Nine. Chapter Six, from the angle of increasing fiscal revenue, put forward the idea of increasing fiscal revenue by economic development. Chapter Seven, from the angle of restricting expenses, put forward the idea of restricting expenses by setting up limited government and limited fiscal revenue and expense. Chapter Eight, from the angle of standardizing the relationship between governments of different levels, put forward the idea of clarifying the fiscal revenue and expenses responsibilities of governments of different levels and the idea of transfer payments system. Chapter Nine, from the angle of improving management, put forward the idea increasing the efficiency by improving the fiscal management level.更多还原