【作者】 凌学文；

【导师】 朱柏铭；

【作者基本信息】 浙江大学 ， 财政学， 2008， 硕士

【摘要】 改革开放以来,我国政府为了促进经济的发展,在财政体制方面也进行了试点和改革。例如1994年的分税制改革,把中央与省之间的财政关系从体制到事权和财权的划分都较为明确地框定下来。这次改革主要是基于中央和省这个层面的改革,对于省级以下的财政框架设置没有明确下来,从而导致县级政府的事权和财权界限的不明晰,不利于县级政府合理地运用财政手段发展县域经济,对于县域经济的发展造成了一定的阻碍。党的十六大提出了“壮大县域经济”的宏伟构想,并把加快县域经济发展作为国家的重要战略部署。全国很多省份都根据本省的实际状况,积极探索适应县域经济发展的财政体制。浙江省一直实行省管县财政体制,对县域经济的发展起到了良好的促进作用,使得浙江县域经济整体水平在全国名列前茅,从而对其他省份起到了良好的示范作用。自2003年以来,全国的多个省市也开始了省管县财政体制的试点。本文主要对省管县财政体制进行分析,探索它促进县域经济的运行机理并对此进行实证检验。最后结合理论和实践层面的分析,对省管县财政体制的完善和优化提出政策建议。本文第一部分说明研究省管县财政体制的缘由和意义,介绍本文的基本分析方法和框架以及本文的重点难点和创新点;第二部分简述省管县财政体制沿革并对本文所引用的理论文献进行基本评述;第三部分对省管县财政体制促进县域经济发展的运行机理从相关理论角度进行经济学分析;第四部分,在上述分析的基础上,着重阐述省管县财政体制在县域公共产品供给、产业结构升级、对小城镇建设的影响和对县域民营经济的影响这四个方面对于县域经济发展的促进作用;第五部分,通过建立理论模型,对浙江省57个县(市)自1994年至2006年的样本数据进行实证分析,并初步探讨省与县之间的最优分权比例问题;第六部分,结合前文的理论和实证分析,对省管县财政体制的完善提出政策建议;第七部分提出本文研究结论,指出本文研究不足并提出进一步的研究展望。更多还原

【Abstract】 Since reform and opening up, China’s government to promote economic development in the financial system has also conducted experiments and reform. These reforms in the mobilization of local economic development initiative will help rationalize the structure of our financial system has played a positive meaning, and achieved good results. For example, the reform of the tax system in 1994, the central and provincial from the financial relationship between the institutional and financial powers to the delineation of powers are relatively clear box set. This reform is based mainly on the central and provincial levels of this reform, the provincial level and below the financial framework set no clear down, resulting in county government powers and the limits of the financial authority are unclear, and not conducive to the rational use of county financial County economic development tool for the development of the county economy, causing a certain obstacles.The 16th National Party Congress put forward the "county economic growth" the grand vision, and accelerate the development of the county economy as the country’s important strategic deployment. Many of the country’s provinces with the province’s realities, and actively explore the financial system to the development of the county economy. Zhejiang Province has been implemented the province-county directly-relating district financial system, which played a good role in promoting the county economy, making the overall level of the county economy in Zhejiang in the top of the other provinces played a good role model. Since 2003, the country’s various provinces and cities have begun in the county’s financial structure of the pilot. This paper mainly on the management of the province-county directly-relating district financial system, to explore its promotion of the county economy and the operation mechanism of empirical testing, and combine theory and practice aspects of analysis, put forward policy recommendations on how to improve and optimize the province-county directly-relating district financial system.In this paper, Chapter 1 is mainly on the management of the provincial origins of the province-county directly-relating district financial system and the significance of this paper on the basic analysis methods and the focus of this framework, as well as difficult and innovation; Chapter 2 is mainly on the theoretical literature ,with basic reviewed for this paper do a good job of foreshadowing the depth. Chapter 3 is about the financial system in the county to promote the development of the county economy from the financial operation of the separation of powers perspective and commissioned - Acting relations point of view of economics; Chapter 4 is on the basis of the above analysis , focuses on the management of the province-county directly-relating district financial system in the county from the county supply of public goods、upgrading of the industrial structure、the construction of small towns and the impact of the non-economic impact of these four aspects to promote the development of the county economy; Chapter 5, through to establish a theoretical model, Zhejiang Province 57 counties (cities) of the 1994-2006 data for a sample of empirical analysis; Chapter 6, with the former the theoretical and empirical analysis of the County of the province-county directly-relating district financial system gives policy recommendations and tries to ascertain the optimum proportion of the fiscal decentralization between the province and counties ; Chapter 7 will summarize the research method、research process and the conclusion.更多还原