基于县域经济发展视角下的山东省县级财力分析-analysis of county-level financial resources in shandong province from the perspective of county-level economic development.docxVIP

摘要1994 年的分税制改革对于刺激地方经济发展，扩大地方财源建设起到了积极作 用，分税制改革明确了中央与地方的税收收入格局，但是对于省级以下的地方财力分 配却并没有明确的指导框架。随着县域经济的发展，县级财力构成，财力困境，基本 财力保障机制建设等问题也引起社会各界越来越多的关注。山东省作为县域数量位居 全国前列的大省，近年来始终对县级财力发展与改革进行着各种尝试和努力，并且取 得了不错的成果，县域经济实力不断增强，因此，在新一轮的县域经济发展中，山东 省必然成为其他各省关注的对象。本文从财政学、区域经济学的各种理论出发，首先 对国内外关于县级财力研究的理论进行了综述，然后在总结前人理论成果的基础上对 县级财力的定义、构成、指标和县级财力保障范围等相关概念做出了界定，并对山东 省县级财力的特点和基层财政的缺陷进行了总结。在充分认识山东省县级财力现状的 基础上，分别从经济层面和制度层面分析了影响山东省县级财力发展的因素。并对山 东省县级财力与经济的关系进行了实证分析，以便我们更清楚的看到财力与经济之间 的影响过程。最后，在前文分析和讨论的基础上，针对山东省县级财力发展过程中存 在的问题和缺陷，从增强基层经济发展活力、深化体制改革和完善基层财力保障机制 等角度提出了一系列有针对性的建议。关键词：山东省县级财力县域经济财力困境AbstractReform of tax in 1994 has played a positive role to stimulate local economic development and the expansion of local financial resources ,reform of the tax system has been clear about the pattern of tax revenue between the central government and local government,but for local financial resources allocation under provincial level is not clear guidance framework. With the development of urbanization,the county economy and finance must have achieved great development. Shandong province as a big province at the county level in our country,has made various attempts to the financial development and reform conducted, and achieved good results,in the countrys economic strength enhancement. Therefore, in the new round of economic development, Shandong Province will inevitably become the object of other provinces’ concern. In this paper, starting from the theories of public finance, regional economics, firstly the theory of financial resources at the county level research at home and abroad were summarized, and then on the basis of summarizing the achievements of predecessors theory of financial resources at the county level of the definition, composition, indicators and county financial guarantee a the definition of related concepts, such as the scope and characteristics of financial resources at the county level in shandong province and the primary fiscal defects are summarized. In shandong province and the