【作者】 刘杰；

【导师】 严丹屏；

【作者基本信息】 华中科技大学 ， 公共管理， 2017， 硕士

【摘要】 非税收入作为财政收入的有机组成部分,在完善政府职能、提供公共服务、增进人民福祉方面起到了无法替代的关键作用。加强非税收入管理是政府履行好公共管理职能的有效手段。从上世纪末开始,随着政府职能的不断调整和财政体制改革的不断深化,我国开始了从中央至地方的多项预算管理改革,政府非税收入管理也随着这波改革浪潮逐步迈向规范化制度化。2000年初,非税收入实现了由预算外收入向预算内收入的彻底转变,其定义和种类由国家层面明确提出。历经十余年的发展和摸索,国家于2016年4月颁布了最新的《政府非税收入管理办法》,新办法的颁布顺应了供给侧结构性改革的需要,对于创新政府管理方式、规范政府收支行为、全面清费减税,降低企业负担起到了积极作用。广州市财政局在贯彻国家方针政策方面一直走在全国前列,并于2005年成立广州市财政局财政征管分局,负责广州市非税收入的征收入库及对辖属12个区的征收管理。目前,一般公共预算非税收入年征收量已达126亿元,年均增速近20%。由于经济环境复杂多变、非税收入管理量日益庞大,广州市财政局在非税收入日常管理方面仍存在不少短板,新形势下对于加强非税收入的精细化管理提出了更高的标准和要求。本文基于公共财政的基础理论知识,结合广州市政府非税收入管理的实际工作经验,剖析了目前广州市财政局政府非税收入管理中存在的主要问题,采取了实证分析与规范分析相结合、国际经验与国内实践相比较、文字表达与图表展示互补充的方法,进行了深入研究,并提出了解决现行问题的具体对策和措施。希望通过本论文,为广州市财政局政府非税收入管理工作提供切实可行的、具有针对性的借鉴和参考。更多还原

【Abstract】 Non-tax revenue,as an integral part of fiscal revenue,plays a key role in improving government functions,providing public services and improving people’s well-being.Strengthening the management of non-tax revenue is an effective means for the government to perform good public management functions.From the end of the last century,with the continuous adjustment of government functions and the deepening of the financial system reform,China began a number of central and local budget management reform,the government non-tax revenue management has gradually become standardized institutionalization.At the beginning of2000,non-tax revenues achieved a complete shift from extrabudgetary income to budgetary revenues,whose definitions and categories were clearly presented at the national level.After more than ten years of development and exploration,the state in April2016 promulgated the latest "government non-tax revenue management approach".The promulgation of the new approach conforms to the needs of the structural reform of the supply side,which has played a positive role in the innovation of government management,the regulation of government revenue and expenditure,the comprehensive fee reduction and the reduction of corporate burden.Guangzhou finance bureau in the implementation of national policy has been at the forefront of the country,and in 2005 the establishment of the Guangzhou financial administration sub-bureau,responsible for government revenue collection and management of non-tax revenue.At present,due to the complex and volatile economic environment,the management of non-tax revenue has become increasingly large,the guangzhou finance bureau in the non-tax revenue management is still inadequate,standardize and strengthen government non-tax revenue management become urgent.How to better collect and manage the government non-tax revenue has become an important issue of the financial sector.Based on the basic theoretical knowledge of public finance and the actual work experience of non-tax revenue management of guangzhou municipal government,this paper analyzes the main problems in the process of standardization of non-tax revenuemanagement of Guangzhou finance bureau,and adopts the combination of empirical analysis and normative analysis,international experience and domestic practice compared to the text representation and chart display complement the method,and put forward non-tax revenue standardized management of specific measures.I hope that the study will provide reference to the non-ax revenue management of Guangzhou finance bureau.更多还原