省以下财政体制研究--优秀精品.pdfVIP

要 财政体制是经济体制的重要组成部分，它不仅受经济体制的影响和制约，而 且还对经济体制有重要的反作用。我国从1994 年实施分税制财政体制至今已经历 了十多年的历程，随着社会主义市场经济体制的不断完善以及我国社会经济的不 断发展，现行财政体制已不能完全适应新形 的要求了，对其进行改革与完善已 迫在眉睫。 本论文采用实证分析与规范分析相结合、理 与实际相结合等方法，从财政 体制的理 研究入手，借鉴国外有关国家分级财政体制的经验与做法，立足我国 财政体制现状的分析，提出重构我国财政体制的框架设想。本论文认为，我国财 政体制改革与完善的目标是建立与社会主义市场经济体制相适应的分级财政体 制。建立这一体制，一是要划分税种、确定各级政府财权；二是要明确各级政府 间事权与支出的划分；三是要进一步规范省以下政府间转移支付制度；四是要建 立健全政府间财政体制协调机制。 本文由五个部分组成。第一部分是导 ；第二部分财政体制的理论分析；第 三部分我国财政体制的沿革和现状分析；第四部分是对减少财政层级，提高行政 效率分析；第五部分在前文分析的基础上，提出我国分级财政体制改革的构想。 关键词:财政体制 财政层级 转移支付 1 Abstract Fiscal System is the main component of the economic system. Fiscal system is not only influenced and restricted by the economic system, but also has the reaction to the economic system. It is more than ten years since the Tax-Separating system has been brought into effect in 1994. With the perfecting of socialist market economy and the developing of Chinese economy constantly, the current Fiscal system can not adapt to the reform s requirements; it is the time to further reform and perfect the current Fiscal system. This thesis is combined the positive analysis with the normative analysis , integrated the theories with practicalities , In terms of the academic study of the fiscal system, and using for overseas references of multi-level fiscal system, then put forward to reestablishing the fiscal system frame by the analysis of Chinese actual Fiscal system. In this thesis, the reform and perfection of the Chinese Fiscal system aims to establish the multi-level fiscal system conforming to the socialist market economy. Firstly, divide category of taxes and determine the every government layers financial power; Secondly, make clear the division of managing power and expendit