关于湖南株洲市财源建设的调查报告

【作者】 高敏；

【导师】 谭希培； 王晓昕；

【作者基本信息】 中南大学 ， 公共管理， 2007， 硕士

【摘要】 财源建设是市域经济发展的重点，加强财源建设也是政府经济工作的核心。经调查，“十五”期间湖南株洲市财政收入逐年增收，收入规模不断扩大，财政收入结构明显具有工业特色，税收收入和非税收入形成主要来源，但由于现行财政体制以及收入和财力计算的口径不一致，财力的增长与收入的增长并不同步，难以形成可分配的财力；全市财政总支出大幅增长，高于同期财政总收入，占GDP的比重逐年提高，重点保障社会公共支出需求，公共财政取向比较突出；与经济较为活跃的淄博、潍坊、青岛、烟台4个城市以及我省“一点一线”等7个城市的财政收支状况相比较，存在着很大的差距。定量分析的结果表明，株洲市财政收支运行中主要存在收入增长乏力，支出压力不断增大，整体经济结构不合理，本级财政自给能力下滑，地方可用财力与财政收入不同步等问题，造成了目前全市的财源建设质量不优、稳定性不强、增长亮点不多，并且经济发展环境也不够宽松的局面。定性分析认为，造成株洲市财政困境的成因主要是，新形势对财源建设产生了影响；“中央请客，地方买单”，地方财政背上沉重包袱；“小地方税，大转移支付”的格局，弱化了地方政府的财政自主权；长期以来投入不足，经济发展后劲弱；传统型工业结构在新旧体制下对财政的贡献形成反差；株洲在激烈的经济竞争中付出高额成本。依据公共管理学与公共财政学的理论基础提出如下对策：通过思路转变探财源、立足本地扩财源、市场运作引财源、机制创新争财源、创优环境寻财源，走出一条株洲市经济和谐、科学、全面、可持续发展的新路子。更多还原

【Abstract】 The financial resources are the emphasis of city economicaldevelopment and thus the reinforcement of financial resources are the gist ofthe government economical activities. According to investigation, during the"Tenth Five" period, the financial income of Hunan Zhuzhou increased everyyear, the scale of income expanded consistently, the structure of financialincome boasted of conspicuous industrial characteristics, and financialincome and non-financial income formed a major source. However, thecurrent financial system, together with income, is inconsistent with thecriterion of the calculation of financial power, and the inconsistency of theincrease of financial power with that of the income determined thatdistributable financial power is difficult to form; the total financial expensesof the whole city, higher than the total financial income of the correspondingperiod, increased enormously and occupied a annual-increasing proportion ofGDP with an emphasis of guaranteeing the requirement of social publicexpenses; wide gap in financial condition existed between Zhuzhou andeconomic active cities like Zibo, Weifang, Qingdao, Yantai and the sevencities in our province forming "One point, One line" . According to theresults of quantitative analysis, undesirable quality, insufficient stableness,few increasing points, and tense economical developing environmentattributed to the impotency of the increase of incomes, the conspicuousvariation of income in different industries and levels, the downfall ofautonomous supply of finance, and the asynchronousness of local financialpower with the financial incomes. According to qualitative analysis, thereasons for the straits of Zhuzhou finance is studied as follows: 1. the practiceof"the Central treats, the Local pays" exerted a huge burden on local finance.2. the arrangement of" the Big Shifting Payment of the Tax in small localareas" weakened the decision-making power of finance by local government.3. the long term insufficient investment encumbered the further economicaldevelopment. 4. the contribution of traditional industrial structure to thefinance was quite different during the new and old economic systems. 5. thefinance has paid heavily in the economic competition in the whole provinces and the whole country. Based on the Common Management,countermeasures are put forward as follows: seeking financial resources bychanging ideas, by depending on local resources, by market operation, bycreating good environment and thus opened a new way of developing aharmonious, scientific, comprehensive, and sustainable economy ofZhuzhou.更多还原