【作者】 鲁钊阳；

【导师】 冉光和；

【作者基本信息】 重庆大学 ， 行政管理， 2009， 硕士

【摘要】 本文以地方财政的基本理论和政府间财政关系的基本理论为基础,在明确财政能力概念的前提下,构建了地方政府财政能力评价指标体系,通过重庆市1998年到2007年的数据资料,以三大经济圈、民族区与非民族区、区县自身财政能力比较等为研究视角,综合测度了重庆市40个区县政府的财政能力,结合当前国内区县级财政面临困境的现实和直辖以来重庆市所面临的特殊情况,从宏观和微观两个大的方面分析了重庆市区县政府财政能力不均衡的原因,同时分析了区县政府财政能力不均衡的多方面影响,并提出相应的对策建议。1、研究结论(1)区县政府的财政地位需要高度重视。不同区县政府财政能力存在较大差异,这影响到各个区县自身的可持续发展、基本公共物品的提供和整个区域经济的协调发展,与城乡统筹的发展战略是不相适应的。在一些民族区域,政府财政能力的过大差异势必会直接影响到当地居民生产、生活和发展,甚至还会引起不必要的民族矛盾,影响社会的稳定和安全,与和谐社会建设是相违背的。因此,要实现城乡统筹的发展战略,逐步缩小城乡发展差距,高度重视区县政府的财政地位是必要的,也是必须的。(2)区县政府财政能力不均衡问题十分严重。从三大经济圈的视角来看,都市经济发达圈所辖的主城九区各区(县)财政能力最强,渝西经济走廊所辖区县财政能力次之,三峡库区生态经济区的最弱;从民族区与非民族区的视角来看,非民族区域区县政府的财政能力好于民族区域,但是民族区域的标准财政收入、标准财政支出和整个财政能力的增长速度都要明显快于非民族区域;从区县政府比较的视角来看,40个区县之间的财政能力差异也是十分明显的,排名前10位的区县财政能力是排名最后10位的区县财政能力的多倍,两者的财政能力差异是极其显著的。虽然在经济发展的动态过程中,区县政府财政能力也在发生变化,财政能力弱的区县发展明显快于财政能力强的区县,但由于经济总量的起点不一样,财政能力不均衡问题不会在短期内消失。(3)区县政府的财政体制改革需要全局眼光。从历史的角度来看,重庆市40个区县政府财政能力的不均衡,与1994年我国分税制改革后,区县级政府财政收入锐减、财政支出基本不变和转移支付制度不规范等是密切相关的。从现实的角度来看,1997年的重庆市直辖、重庆市各区域经济发展战略的先后、重庆市各区县资源禀赋的差异以及当前重庆市的扶贫开发工作等又是促成当前重庆市40个区县政府财政能力的不均衡的重要原因。因此,要改变当前重庆市40个区县财政能力不均衡的现状,需要从上到下、全方位多角度、全面彻底地改革现行的财政体制。2、政策建议(1)发展县域经济为财力的均衡夯实基础。考虑到重庆市40个区县经济社会发展的现状和资源禀赋的差异程度,发展壮大重庆市的县域经济需要做出相应的努力,即是盘活农村土地,加快城镇化步伐,促进城乡互动,发展县域经济;统筹城乡产业结构,大力发展特色经济,带动整个区县的工业化;简政放权,强化政策的具体落实,为县域经济的发展营造良好的环境。(2)加快分税制改革为财力的均衡提供保障。要增强区县政府的财政能力,确保不同区县之间财政能力的均衡,需要进一步完善分税制改革,具体来说即是要加快市(省)级以下分税制改革;合理划分市级政府与区县政府之间的事权和财权;强化税法建设,及时修改、完善或出台相关税法。(3)优化转移支付制度确保财力的均衡。要缓解区县政府的实际财政困难,强化对财政能力极度弱化的区县(尤其是民族地区区县)的支持力度,必须充分发挥转移支付制度的优势,优化当前的转移支付制度,重视对财政能力弱化区县的转移支付,具体来说即是简化市(省)级部门对区县的财政转移支付种类,实行规范化的财政转移支付形式;创新转移支付制度,建立适合地区间则力均衡分配的模式;规范转移支付方法,合理分配转移支付资金;加强管理,确保转移支付资金的有效使用。(4)规范各种收入来源并实施城乡统筹发展战略。基于各个区县的具体情况,各区县实际所获取的非税收收入在总量上是很不一样的。这些非税收收入虽然不直接影响政府的财政能力,但是可以直接影响到政府提供公共物品和服务的数量多寡和质量高低,有必要进行统一的规范。具体来说,即是深化分税制改革,推进非税收入管理规范化;做好各种配套服务,实施城乡统筹发展战略。更多还原

【Abstract】 Based on the basic theory of local and intergovernmental fiscal relationship, this paper has cleared the concept of fiscal capacity, constructed the evaluation index system of fiscal capacity about the local government, measured, comprehensively, the fiscal capacity of 40 counties in Chongqing City through the data information about Chongqing City from 1998 to 2007, from the point of three large economic regions, national area and un-national area, and the county itself, analyzed the reasons about the un-balance fiscal capacity of 40 counties in Chongqing City from the macroscopic aspects and the microscopic aspects and the influence of it, combining with the situation of financial difficulty most of the county in China and the special case of Chongqing City since its direct jurisdiction, and given the related suggestions.1、Conclusions(1)Paying attention to the county’s financial standing. Different fiscal capacity of different county is different, and it has influenced every county’s sustainable development, the provision of public goods and the harmonious development of the whole area. Especially in some national area, this problem will influence the production, life and development of the local residents, even the stability and safety of the society because of the national contradiction from it, which is violated from the construction of harmonious society. So, in order to come true the development strategy of urban and rural harmonious and reduce the development gap between the city and the country, paying attention to the county’s financial standing is necessary.(2)The un-balance fiscal capacity of different counties is very serious. Based on the point of three large economic regions, the economic strength of the developed economic circle of Chongqing City is the best, the economic corridor in west of Chongqing City is worse and the ecological economic zone of three gorges reservoir area is the worst. Especially in the ecological economic zone of three gorges reservoir area, some counties rely on the external aid to operate, even they had bankrupted. From the point of national areas and the un-national areas, the fiscal capacity of the un-national areas is better the national areas, even through the growth rates of the standard financial revenue, standard fiscal expenditure and the fiscal capacity in the national areas is higher than the un-national areas. Then, from the point of the county itself, the fiscal capacities of the 40 counties are different, for example, the best 10 counties are great better than the worst 10 ones. At the same, the fiscal capacity has been beginning to change in the dynamic process of the economic development, and the powerful ones can get fast development speed than the worse ones, but the problem can not disappear in the short time because of the different start point about the economic aggregate.(3)The fiscal system reform of the county need the overall insight. Form the point of history, reduction of the financial revenue, the un-change fiscal expenditure and the incomplete transfer payment system after tax sharing reform in 1994 can contribute to this problem. And from the realistic point, this problem is related to the direct jurisdiction of Chongqing City in 1997, the different economic development strategy, the difference of the resource endowment and poverty relief work of Chongqing City. So, in order to solve all this problems, the historic reasons and the realistic reasons must be considered and need take fiscal system reform from top to down.2、Suggestions(1)Need develop county economy and grandness the economic aggregate to tamp the foundation of the fiscal capacity. Considered the economic social situation of the 40 counties of Chongqing City and the difference the resource endowment, develop and grandness the county economy of Chongqing City, need liquidize the land in the county, speed up the urbanization, promote urban-rural interaction;need orchestrate the urban-rural industrial structure, develop characteristic structure, drive the industrialization of the county;carry out all the measurements, and create a favorable environment for the development of the county.(2)Speed up the tax-sharing reform below the province and support the balance of the fiscal capacity. In order to enhance the fiscal capacity of the local government and make it balance, need to promote the tax sharing reform in the further. To be specific, need to speed up the tax sharing reform below the province, divide, reasonably, the duties and responsibilities and financial rights between the province government and the county government, strengthen the construction of the tax law, modify, improve or make the related law.(3)Optimize the transfer payment system, relief the fiscal difficulty of the county and ensure the balance of the fiscal capacity. In order to relief the practical financial difficulty of the county and strengthen the support to the worst financial capacity, especially the national areas, need to play the role of the transfer payment system and pay attention to it to the worst area. To be specific, simplify the kinds of the transfer payment system from the province government to the county government and standard the form of its payment; create the transfer payment system and construct the appreciate mode to balance the different fiscal capacity of the different areas; standard the method of the transfer payment system and, appropriately, allocate all the payment; strengthen the management of the payment and ensure its effective use.(4)Standard the different source of the revenue, take the matched service and implement the development strategy of the urban and rural harmonious. The non-tax revenue aggregate is different, because of the different situation of different county, which will influence, directly, the quantity and quality of the public goods and services, even though not influence the fiscal capacity of the county, directly, and it is necessary to standard it. To be specific, need deepen the tax sharing reform and promote the standard management of the non-tax revenue; make all the related service well and carry out the development strategy about urban and rural harmonious.更多还原