我国政府间财政转移支付的绩效研究

【作者】 张学霞；

【导师】 朱解放；

【作者基本信息】 陕西师范大学 ， 国民经济学， 2008， 硕士

【摘要】 改革开放以来,人民生活水平日益提高、国民经济持续稳定快速增长、国际竞争力提高。但同时人与人之间的收入差距、城乡收入差距、地区收入差距等社会公平问题日渐突出,成为我国进一步发展的障碍。政府间财政转移支付就是政府参与社会再分配,对财政资源进行宏观调节的一项重要工具,它在均衡地区间财力差异和促进地区公共服务均等化中发挥着重要作用。本文以政府间转移支付的绩效为研究对象,对转移支付的实施在横向缩小地区间财力差距、纵向财力和结构平衡以及促进整体经济增长、实现社会公平方面的效果进行了分析,并在此基础上提出了完善财政转移支付的政策建议,上述问题的研究具有重要的理论意义和实践价值。本文共分为六个部分:第一部分:引言。介绍了论文研究的背景和意义,阐述国内外已有的文献综述。第二部分:我国政府间财政转移支付的理论基础及发展现状。首先,阐述了政府间财政转移支付的相关概念和理论基础;其次,剖析了我国政府间财政转移支付的现状及存在的问题。第三部分:我国政府间财政转移支付横向平衡的绩效分析。首先,分析了对缩小地区间财力差异的效果;其次,对主要转移支付类型的横向财政均等化效果进行了实证检验。第四部分:我国政府间财政转移支付纵向平衡的绩效分析。首先,分析了对中央与地方财力平衡的影响;其次,分析了对地方征税努力的影响。第五部分:我国政府间财政转移支付的整体效应分析。首先,分析了对经济增长的作用;其次,分析了促进整体经济增长的效果;最后,分析了对社会公平的作用。第六部分:完善我国政府间财政转移支付制度的政策建议。这些建议包括:一是优化转移支付的形式;二是转移支付中公平与效率的均衡;三是建立地方政府财政努力的激励机制;四是建立转移支付绩效评价和考核制度;五是加快对财政转移支付的规范化和法制化建设。本论文以经济管理理论为依据,在充分占据各种信息资料和数据的基础上,采用了规范分析和实证分析相结合、定性分析与定量分析相结合、历史分析与逻辑分析相结合、数据分析与资料分析相结合的研究方法,对我国现行政府间财政转移支付制度的成因、发展现状和存在问题进行了深入细致的分析,并对政府间财政转移支付的经济和社会绩效作了充分的论证,最后提出了完善我国政府间财政转移支付制度的政策建议。本文的创新之处在于,较为系统、全面、深入的对政府间财政转移支付的绩效进行研究,尤其是对转移支付的主要类型分项效果进行研究,并运用经济学知识规范分析了转移支付对经济增长的促进作用,提出转移支付促进经济增长与实现公平的财政目标并不矛盾而是相辅相成的论点。由于掌握信息资料的局限性,有些部分的分析还不够深入,需要今后努力完善和提高。更多还原

【Abstract】 Since China carried out the policy of reform and open, national economy has kept developing at high speed; the international competitiveness and life level of Chinese people have improved greatly. While during the period, social fair problems such as interpersonal income gap, income gap between urban and rural areas, regional income gap, etc. are outstanding day by day. The problem has become an obstacle for China to develop further. Intergovernmental financial transfer payment is a key tool that the government participates in society’s reallocating and carries out macroadjustment and control for financial resources. It plays an important part in balancing public service and financial capacity differences between regions.This text regards performance of inter-governmental transfer payment as the research object, analyses effect of transfer payment in nanowing financial capacity disparity under area, equilibrating longitudinal financial capacity and structure, promoting the whole economic growth and realizing the social fair, and finally puts forward some suggestions to improve transfer payment system. The study of above problems has theoretical and realistic meaning. This article is divided into six parts totally:Part one: The introduction discusses the background and the purposes of the subject to show the value of the research. And the paper tells a story of the development concerning the subject.Part two: Firstly, the theoretical foundation and concerning conceptions for the research have been expanded. Secondly, analyses the development condition and problems of transfer payment in our country.Part three: The horizontal finance balance performances analysis of the intergovernmental fiscal transfer payment in china. The effectiveness for narrowing the differences of the financial capacity among the regions has been analyzed, and examines the real example to the equal result of horizontal finance balance of the sub-item of transfer payment in this part.Part four: The vertical finance balance performances analysis of the intergovernmental fiscal transfer payment in china. The effectiveness of finance equilibration between the central government and local governments is researched; Secondly, analyzes the transfer payment effect on levying taxes of local governments.Part five: The overall effect analysis on the transfer payment. Firstly, the effect on economic growth is analyzed; Secondly, the action on social fair is analyzed.Part six: Some suggestions for improving the intergovernmental fiscal transfer payment in china. They includes: optimizing and adjusting the structure of fiscal transfer payment; the equilibrium of efficiency and fair; building up mechanism encouraging of levying taxes of local governments; building up performance evaluation and appraisal system of fiscal transfer payment; accelerating standardized and legal construction of the transfer payment system.Combining canonical parse and positive analysis, qualitative and quantitative analysis, historical and logic analysis, this paper makes thorough study on cause, problems and development situation of the financial transfer. And finally puts forward some suggestions to improve transfer payment system.Herein innovation lies in researching on performance of inter-governmental financial transfer payment systematically, comprehensively and thoroughly, especially conducts research to effect of the sub-item of transfer payment, and analyses promotion action of transfer payment to economic growth, and finds out the promotion action does not contradict the goal of social fair, but complementes each other. Due to the limitation of grasping information material, the analysis of some parts is still not deep enough, need improving and hard working in the future.更多还原