【作者】 曾富生；

【导师】 杨春平；

【作者基本信息】 重庆大学 ， 经济法学， 2006， 硕士

【摘要】 财政转移支付制度是分税制财政体制的重要组成部分,它以促进各地区公共服务水平均等化为终极目标。经过二十多年的改革开放,我国已进入人均国民收入超过1000美元的阶段,是社会矛盾多发期,“三农”问题、地区差距问题、产业结构问题等显得更加突出,为了有效解决当前社会矛盾,维护社会稳定,促进经济和社会的可持续发展,必须建立科学合理的财政转移支付法律制度。然而,我国现行的财政转移支付法律制度很不完善,亟需予以完善。本文从经济法视角出发,运用政治学、经济学、法理学等多学科理论;使用比较分析、实证分析、历史分析等多种研究方法进行分析论证,提出了完善我国财政转移支付法律制度的若干建议。本文分为七个部分,包括前言和结语部分,全文约五万字。第一部分对财政转移支付进行了一般的分析。主要是财政转移支付的概念、必要性、必然性、我国的转移支付制度研究现状等作了简要介绍,为研究提供一般的理论前提。第二部分对财政转移支付制度的理论基础进行了深入的剖析。从政治学看,财政转移支付制度与国家的本质、国家的职能、国家的民族政策有联系;从经济学看,财政转移制度与区域经济的非均衡性、经济的外部性、经济的边际消费理论有联系;从法理看,公平和效益是财政转移支付法律制度的内在价值与追求。第三部分是西方主要国家财政转移支付法律制度的比较和借鉴。世界上大多数市场经济国家都建立了完善的转移支付法律制度,通过对美国、德国、日本等三个具有代表性国家的财政转移支付法律制度比较研究,从中发现其特点和规律,提出了值得我们学习和借鉴的经验。第四部分是我国财政转移支付法律制度沿革与现状分析。建国以来,我国财政转移支付法律制度历史、产生、现状、特点、缺陷作了分析,重点是分析了过渡时期财政转移支付法律制度的缺陷。第五部分是我国财政转移支付法律制度的完善。分三个层次论述了如何完善转移支付法律制度的目标、基本原则、财政转移支付的法律体系、财政转移支付具体法律制度等。对转移支付法律体系、转移支付具体法律制度的完善提出了自己的见解。第六部分是我国财政转移支付法律制度运行机制的完善。主要是从转变政府职能,明确政府定位;完善执法机制,加强执法;加强法律监督等几个方面进行了论述。更多还原

【Abstract】 Financial diversion payment system is an important part of dis-taxation in the financial system, which aims to promote the equalization of public service level of areas. Since opening up more than twenty years, we have come into a new stage that the average personal income is over 1000 dollars per year, it is also a period that social conflicts break out excessively. The issue of agriculture development, peasant living condition and village advancement, the problem about areas disparity and industry structure etc has become more and more serious. In order to settle these social conflicts effectively, maintenance the social stability, facilitate the sustainable development of economy and society, we have to set up the reasonable financial diversion payment system. However, there are still some weak points in our actual financial diversion payment system, it must be changed.The paper from the vision of economic law, I have synthesize many subject theories such as politics economics jurisprudence and demonstrate the ideas by various investigation techniques as comparative analysis, demonstration analysis and historical analysis, put forward a lot of suggestions about the improvement of financial diversion payment system. The paper divided into seven parts and about fifty thousand words totally.The first part is the general analysis of financial diversion payment system, mainly about the conception, necessity and inevitability. It also makes a brief introduction about the investigation status, investigation techniques in our country, in order to provide a theoretic precondition for further research.The second part is the embedded anatomy about the theory foundation of financial diversion payment system. From politics, the financial diversion payment system has a close relationship with national essence, national function, and nationality policy; from economics, the financial diversion payment system related to the non-equilibrium of area economy, economic exterior and economic consumption theory; from jurisprudence, equity and benefit is the immanence merit of financial diversion payment system.The third part is the comparison of financial diversion payment system in foreign countries. Today, the most market economy countries have set up the consummate financial diversion payment system in the world, through comparative investigation of更多还原