【作者】 邓海娜；

【导师】 方雷；

【作者基本信息】 山东大学 ， 行政管理， 2011， 硕士

【摘要】 当前中国政府开展的省直管县财政体制改革主要是对省与省级以下各级政府间财政关系进行的调整,其实质是对政府间纵向权力关系的调整,主要是财政权的优化配置。省直管县财政体制,即在现行行政管理体制和利益分配格局下实现省级财政对县级财政直接进行监督管理,是为了解决分税制实施后出现的“事权下移,财权上移”现象所带来的县乡基层政府财政困难而提出的,改革有利于分税制的规范与完善。但由于中国现行的政治社会环境,特别是行政管理体制改革的不同步,省直管县财政管理体制改革中政府间财政权的调整配置存在诸多困境。本文在对省直管县财政体制改革的实施背景及意义、国内外研究现状进行研究分析后,对财政权研究范畴进行了界定,并以财政分权理论、公共产品层次性理论和政府间权力纵向关系为研究的理论依据,分别对浙江省直管县模式和山东的省直管县模式做出研究分析。随后,本文结合案例及实际,分别从制度层面、政府层面、社会层面研究分析了财政权配置的法律制度保障缺失、财政内在制度改革滞后、政府间事权财权配置不一致、财政分权与行政集权存在冲突、权力监督制约机制不完善、公众参与及媒体监督缺失等等困境,并分别指出了相应的解决措施。省直管县财政体制改革中财政权的重新调整配置,实现健康良性运行,必须确保财政权配置及运行有科学完善的法律制度保障,健全的权力问责及监管机制,充分发挥人大、审计等部门对政府财政的监督作用,合法完善的社会监督机制,并在转移支付制度、税制结构等财政制度本身及行政管理体制等方面进行实质性的配套改革。权力的健康良性运行必须保证有健全的法律制度保障,科学完善的配套措施,民主、透明、公正的政治环境。更多还原

【Abstract】 The reformation of the financial management system, named "Province government direct control of the county", is mainly to adjust relationships between the province government and governments below the provincial level.The substance of this reformation is to adjust the vertical power relationships between governments, and the optimization of the government financial power’s configuration is important, as the power is the key in relationships between governments. The financial system that the county finance is directly managed by the provincial is based on current administration management system and distribution patterns of interest. This reformation is to solve dilemmas brought by Tax Distribution from 1994. From 1994, the primary local governments are responsible for supplying more and more basic public services while with less and less financial powers, which brings the county government more and more financial difficulties. This reformation may reduce the difficulties and make Tax Distribution more and more standardized and perfect. But because of the political and social environments in China and the inconsistent with the reformation of the administration management system, there are many difficulties in the allocation of the financial powers and rights between governments.After the analysis and study of the backgrounds and the significances about the reformation, this article defines the scope of the study on financial powers. Theory of fiscal decentralization, the regional of public goods and the theory of the location of the vertical power are the theoretical basis for this article. By studying the cases about Zhejiang Province and Shandong Province, we learn the difficulties in the reformation from respects of the system, the government and the social, which include the lack of legal protection, lags of financial system itself, inconsistent with the responsibilities and privileges, conflicts between fiscal decentralization and administrative centralization, not perfect system of power supervision, lack of public participation and media supervision and so on. In order to ensure the optimization of the financial power location and the healthy and benign operation of the financial power, according to the difficulties, the solutions include developments of a science and sound legal system, establish perfect accountability and control mechanism of power, full use of the supervision rights of the People’s Congress and audit departments in government, reformations of tax structures and the transfer payment system, reformations of administration management system and so on. There must be scientific and perfect supporting measures and democratic and legalistic environment to ensure the optimal location and the benign operation of the financial power.更多还原