【作者】 李冉；

【导师】 李杰； 杜乃涛；

【作者基本信息】 河南大学 ， 国民经济学， 2008， 硕士

【摘要】 财政转移支付制度是一种财政资金和财政平衡制度,是各国财政体制的重要组成部分。通过转移支付,将富裕地区的财政收入转移一部分给相对贫困的地区,以此平衡各级政府间的财政水平.完善的财政转移支付制度可以增强中央财政宏观调控能力,缩小地方差距,合理调节和引导地方财政活动,促进区域经济和社会事业协调平衡发展。我国现行的转移支付制度是在1994年分税制改革的基础上逐步形成的。为了保持财政体制的稳定性,它实行了税收返还制度。同时也继承了原财政体制下的一些政府间转移支付的方式,可以说现存的转移支付就是新旧财政体制下转移支付方式的混合体。它一方面发挥着积极的作用,同时又存在着许多的不足。诸如:转移支付规模总量过小、结构不合理、分配方法不科学等多方面的问题。这些问题的存在致使我国的转移支付长期处于失效状态,没有达到其应有的财政均衡化效果。据有关资料数据统计显示:“十五”期间,我国经济和社会中“城乡、区域发展差距和部分社会成员之间收入差距仍在继续扩大”。中西部与东部地区之间在经济发展和提供公共服务等方面的差距还在继续扩大。这些问题的存在与我国构建和谐社会,最大程度上实现社会公平的目标相差甚远。因此现阶段对转移支付制度进行研究,是一个极具现实意义的课题。本文从政府间转移支付的理论分析着手,根据我国转移支付制度的现状,研究分析了现行转移支付制度存在的问题,并借鉴国外西方国家成熟的转移支付制度,提出了相应建议。全文共分四章。第一章是论文的理论基础。主要阐述了转移支付的含义、类型及功能各方面以及对实行转移支付制度的原因做了一个系统的概述;第二章对我国转移支付制度存在的形式、现状进行了介绍,并对其中所存在的问题进行了深入分析;第三章主要研究国外发达国家政府间转移支付制度的经验借鉴,我国政府间的转移支付制度实行较晚,而一些西方国家的转移支付在制度设计和运行上都已经相当成熟,有许多经验可供我们借鉴。本章分析了几个国家的转移支付制度并对一些共同的经验进行了总结;第四章主要讨论了如何解决我国政府转移支付制度存在的问题,这里借鉴了国外先进的经验,同时又结合了我国实际情况提供了进一步规范我国的转移支付制度的一些建议。更多还原

【Abstract】 The fiscal transfer payment system is a balance of financial capital and financial system. which is an important part of the national financial system. Through transferpayments,affluent areas will transfer part of the revenue to the relative poverty of the region, governments at all levels to balance thefinancial level. Sound fiscal transfer payment system can enhance the financial macro-control capacity narrow the gap between locals、reasonable regulation、guide Local financial activities, promote regional economic coord -ination and balanced the development of social undertakings.The transfer payment in China now has been based on the reform of tax system in 1994 .which is playing an import role in the society .but the design and efficiency of judges of the Fiscal transfer payment system still have lots of issues such as the total size is too small, the structure is irrational, and the distribution method is unscientific etc. because of that China’s transfer payments resulting in a long-term failure state. According to the statistics data it shows that: in the“10-th Five-Year Plan”period, the urban and rural, regional development gap and the income gap between some members of society continues to expand. between the western and eastern regions the gap in economic development .and the provision of public services continues to expand. The existence of these problems are not fit for building a harmonious society in China. So the study of transfer payment system is a topic of great practical significance now. The text begin with the theoretical analysis,based on the current situation of our intergovernmental payment system, and use other countries’system for the reference, put forward to some corresponding suggestions. This thesis is divided into four parts.The first chapter is the theories foundation of the thesis, mainly about the content,type and the reason of fiscal transfer payment; in the second chapter the current situation of China’s transfer payment system was introduced and the problems are carried out In-depth analysis; The third chapter studies the experience shared from foreign government payment transfer system, the government transfer payment system of our country carried out late , while some developed countries carried out a long time ago ,although they are different systems and situations ,there still have something we can use for reference.Thechapter analyse some countries payment transfer system and also summarize them ;The fourth chapter is the last part of the text , this chapter focus on how to solve the exist problems which mentioned in chapter 2 ,and also use foreign countries’system for reference which is said in chapter 3 and together with our countries’reality ,putting forward to some suggestions for our countries’intergovernmental payment transfer system.更多还原