【作者】 林红；

【导师】 李宝奇；

【作者基本信息】 延边大学 ， 宪法与行政法学， 2009， 硕士

【摘要】 民族自治地方与全国经济发展的差距是我国地区经济发展不平衡的最主要表现。民族自治地方经济发展的滞后,已经成为提高我国综合国力的严重障碍。政府间财政转移支付,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的作用,已成为许多国家公共财政的一个重要特征。党的十七大明确提出了“健全中央和地方财力与事权相匹配的体制,加快形成统一规范透明的财政转移支付制度,提高一般性转移支付规模和比例,加大公共服务领域投入”,“完善省以下财政体制,增强基层政府提供公共服务能力”。由此可见,从法律角度而言,建立科学合理的财政转移支付法律制度已成当务之急,是有效解决社会公平问题,维护社会稳定,促进经济社会的可持续发展的客观要求,关系到国民经济的又好又快发展,关系到全面建设小康社会宏伟目标的实现。文章立足于我国民族自治地方财政转移支付制度现状,借鉴发达国家财政转移支付立法的成功经验,详尽的分析了我国民族自治地方财政转移支付的立法存在问题,提出进一步完善民族自治地方财政转移支付立法应采取的对策,对促进民族自治地方经济发展具有重要的理论意义和现实意义。本文运用经济学、法理学等学科的理论知识,使用理论联系实际、比较分析、历史分析等多种研究方法进行研究,力图通过本文的研究,提出自己对民族自治地方财政转移支付法律制度的建设性立法建议。更多还原

【Abstract】 The regional discrepancies of economic development Chinese National Autonomous Areas and other areas are the main character of the imbalanced economic development in Chinese different Parts. The backwardness of national autonomous areas economic development has been serious restrictive factor for improving our overall national strength . Intergovernmental fiscal transfers have been a dominant feature of Public finance in many countries. They play an important role the difference of the financial resources and regional public service. At the 17^th Central Committee of the Communist Party of China（CPC）, The CPC highlights: "To Perfect the central and Place’ s financial resource and governance match system, speed up form an Unification standard transparent finance shift Payment system, enhance the general shift Payment Scale and proportion , and enlarge the Public service domain Investment. " "To perfect the Province And below financial system, it must enhance the basic unit governments ability for Providing the Public service. " So, says from the legal angle, establishing a scientific and reasonable legal system for financial shift Payment which was the objective requests for effectively resolving social Justice questions , maintaining the social stability and Promoting economic society’ s sustainable development , has become an urgent matter. It relates to if the economy could develop good as well as quickly and the grand goal’ s realization of the comprehensive construction well-off society.Based on the current status of national autonomous areas fiscal transfer Payment system in our country , Use the fiscal transfer payment legislation experience of development country for successful reference, with details this article has Pointed out the Problems existing in the current fiscal transfer Payment legislation of Chinese national autonomous areas, Put forward strategy of improving Fiscal Transfer Payment Legislation and accelerate economic development of Chinese national autonomous areas,this paper has importantly theoretical and practical significance.In this Paper, the author using the theories o economics and jurisprudence and the research methods of apply theory to reality, comparative analysis, historical analysis and so on, attempts to Propose several advices for our system of financial transfer Payments , constructive legislation.更多还原