玉溪市市管县财政管理体制改革分析——基于县级财政困难-analysis on the reform of the financial management system of yuxi citys city-run counties - based on the financial difficulties at the county level.docxVIP

摘要 摘要 I I 摘 要 1994 年我国分税制改革以来，玉溪市在“市管县”财政管理体制下，以经济 相对发达的中心地级市为核心，依据政府间财政收支分配关系，对其所辖各区县 实施财政领导，旨在以玉溪市为核心，带动各区县经济共同发展。 玉溪市近年来通过坚持以改革开放和科技进步为动力的生态立市、烟草兴市、 工业强市和农业稳市的发展战略以及“三优一特”的经济发展思路，着力调整经 济结构、全面实施惠农政策、加快推进新型工业化道路、加大招商引资力度、坚 持对所辖县区的财政扶持政策，使全市社会经济发展取得了长足的进步。在看到 成绩的同时，也应该看到玉溪市在现行“市管县”财政管理体制下，县级财政困 难问题已日益彰显，具体表现为：县级财政收支缺口增大、县级可用财力不足和 县级财政自给率低下等问题。玉溪市县级财政困难在一定程度上已经对其社会经 济发展产生了不利影响。本文在对分税制改革以来，玉溪市“市管县”财政管理 体制下财政运行状况进行实证分析的基础上，研究玉溪市县级财政存在的困难， 并提出解决问题的对策和建议。全文共分七个部分： 一部分为导论，主要阐述研究的背景及意义、简要回顾了国内外学者对地方 财政分权和地方财政困难成因的研究成果，并提出本文研究的目的、方法和内容 结构；第二部分对本文研究涉及的相关理论基础进行研究，主要梳理了地方财政 理论、地方财政收支划分理论和地方财政分权理论；第三部分对玉溪市财政管理 体制的变迁进行简要综述；第四部分针对分税制改革以来，玉溪市“市管县”财 政管理体制下财政运行状况进行实证分析；第五部分是在规范性分析和计量模型 检验的基础上，从财政管理体制、财政供养人口、县级可用财力和县级财源结构 等方面对玉溪市“市管县”财政管理体制下县级财政存在的问题进行分析；第六 部分针对玉溪市县级财政所存在的问题，因地制宜地提出完善玉溪市“市管县” 财政管理体制的政策与建议，从而更好的促进县级财政可持续发展。第七部分为 总结和展望。 关键词：财政管理体制；县级财政困难；财政供养人口；县域经济发展 Ab Abstract II II Abstract Since the tax reformation in 1994 when the Tax Assignment System was implemented, the Yuxi government, adopting the City-Governing-County fiscal management system, has made the comparatively developed prefecture level city Yuxi City a economic center, and exercised its financial leadership according to the intergovernmental distribution of revenue and expenditure of its governed regions, striving to boost their economies through the thriving of Yuxi City. Yuxi, in recent years, with the policy of reform and opening-up and scientific and technological progress as driving force, has been holding on to such a strategic development which is based on balanced eco-system,characterized by tobacco economy, features its industrial sector and relys on its agricultural sector. Under the guidance of “three excellent and a special”, it emphasizes on restructuring economy and bringing farmers tangible benefits as well as accelerating new industrialization and efforattracting more investments while supporting governed precincts. In consequence, it has achieved a huge social and economic progress. However, with