中央治藏基本财政政策及实施效应分析

【作者】 朱文莉；

【导师】 王征兵；

【作者基本信息】 西北农林科技大学 ， 农业经济管理学， 2002， 硕士

【摘要】 由于特殊的自然、社会、政治、经济条件，西藏和平解放50年来，中央巨大的财政支持一直扮演着该地区社会发展基本推动力的角色。研究中央治藏基本财政政策目标、手段及实施效应，总结其一般规律，推测未来财政运行应遵循的轨迹，在当前中央西部大开发战略的实施过程中具有迫切的现实意义，同时也可为少数民族地区社会经济的发展提供一些有益的思路。 本文在大量研究不同时期西藏社会诸方面数字、文字资料的基础上，采用把握总体、分段观察，总结现在、推测未来等方法，将和平解放以来分成五个时期，对每个时期的财政政策及其执行情况作具体说明，用具有连贯性、可比性的评价指标考察每个时期的财政政策实施效应，并进行经验教训的总结，再吸取这些经验教训，为西藏在新世纪的基本财政政策目标及运行作了粗略的规划。 本文共分七部分。第一部分为中央制定西藏基本财政政策的依据。通过对西藏历史特殊性的分析，在1951年中央和西藏地方政府所签订的《关于和平解放西藏办法的协议》中，总结出了中央对西藏制定的基本财政政策，即以中央全额投资方式，逐步发展农工商业，提高人民生活水平。第二至第五部分分别为民主改革时期、社会主义改造时期、改革开放初期、建立市场经济体制框架时期的财政政策及实施效应。围绕着基本财政政策及不同历史背景下的社会政治经济任务，分期说明各时期阶段性财政政策措施的制定与执行情况，分析这些财政政策的实施效应。第六部分为21世纪的西藏财政展望，提出在建国初制定的西藏基本财政政策目标已实现以后，新世纪的西藏基本财政政策目标应是：在西部大开发中，继续加大中央对西藏的财政投资，逐步形成地方财政的“造血功能”，最终达到经常性支出项目的稳定自给，促进西藏社会经济的跨越式发展。为实现这一目标，本文对未来财政运行作了一些推断：第一，中央财政补助每年必须以8％的速度增长，到2010年，年补助额应超百亿元；第二，区内财政收入到2010年将超过18亿元。第七部分为结语，着重进行以下结论及建议的阐述：第一，长期以来中央坚定不移的财政支持推动着西藏由贫穷落后的农奴制社会进入现代文明社会，这是中央民族政策的伟大胜利，也是对反华分裂势力最有力的驳击。第二，从历史经验看，确定中央财政投资规模及支出结构最重要的原则应是十七条协议中反复强调的一句话：“根据西藏实际”。第三，为使新世纪的基本财政政策目标能够实现，西藏财政工作思路应作顺应时代要求的转变。更多还原

【Abstract】 Because of special factors about nature, society, politics and economics, throughout the whole history from Tibet peace liberation to the present time, enormous financial investment from central goverment has always been fundamental power to develop Tibet society. To make research on Tibet fundamental financial policy laid down by central goverment and its results, find these general regularities, conclude the way that future financial opration should observe, not only have realistic meaning in the process of developing the Chinese west, but also can provide some profitable views for social and economic development of undeveloped national district.On the base of analyzing all kinds of long- term datum of Tibet society, this paper divided the history after peace liberation into five periods, introduced specific financial policies and their works of every period in detail, estimated results of those policies with systematic indicators, indicated lessons and experiences of every period, finally, according to above analyses, desinged simply the aim and operation of fundamental financial policy of the 21th century.There are seven main contents in this paper. Firstly, according to Tibet reality, indicated the fundamental financial polity that central goverment laid down for Tibet in 1951. That is epending on enormous financial investment of central goverment to develop agriculture, industry and trade gradually and improve the life of masses. From second to fifth part, introduced specific financial policies and their works of different period, analized the results of these policies. Sixthly,put forward the aim of fundamental financial policy of the 21th century. That is to increase continually financial investment central goverment, form the self-reliant strength of district finance with which those projects of frequent financial expense could be self -satisfied. To reach this aim, this part also infer future financial operation, including amount and speed of financial investment of central goverment, level of district financial income and so on. Lastly, provided some conclusions and suggestions, including great meaning and important principle of financial investment of central goverment, those changes of views of financial operation and so on.更多还原