规范化财政转移支付制度研究-管理科学与工程专业论文.docxVIP

Abst Abst ract ‘I‘he thesls is the research on me fiscal traJlsfh payment institution between the central govemment and the local govemment，and it sums up the present status of the transfer payment institutions in some foreign countries and find some hints that can be help血l to bettering the institution in our country；it puts most of the study methods together and examines it with the statistic data．and makes some revision to the methods that me data are not aVailable；it puts fonvard a creative measurement method to the fiscal transfer payment bet、veen the central goVemment and the local govemment，which is to classi母the local goVemments imo some clusters by some indexes，and me govemments of me same cluster use the s锄e calculation method；it uses g锄e theo巧 to analyze me relation between the central govemment and the local goVemments aJld suggests that the central govemment should improve the motiVation and supervision system． The thesis can be divided into five parts：Ch印ter 1 in仃Dduces the meaning，presents status and me main method of the subject study and the inIloVation of t11e t11esis；Chapter 2 illustrates the concepts，sorts and ef诧ct of t11e fiscal traJlsfer payment and makes a real study on t}le fiscal reVenue aJld expenditure gap betWeen local govemments；Chapter 3 puts forward the measurement metllod of fiscal revenue abilit)，a11d fiscal expendjture demand； Ch印ter 4 mainly analyzes me g锄e relation between equalit)r and emciency， a11d the relation between central goVemment atld local goVemment；Ch印ter 5 makes some prospects on the mture Study of the subject and gives some advice on its f．uture research． Key words transfer paymem；fiscalreVenue abilit)r；fiscal eXpenditure demand：calculation 第1章绪论1．1课题研究的意义 第1章绪论 1．1课题研究的意义 中国作为向市场经济转型的国家，随着市场经济的深入发展，社会经济结 构发生重大变化，与此相适应建立符合市场经济要求、与国际惯例接轨的政府 阳J财政分配关系及其管理模式，成为财政体制改革的首要课题。作为财政体制 重要组成部分的转移支付制度，也『F在向规范化、科学化的方向发展。做好财 政体制改革，必须加强财政管理，这就离不开科学的管理制度、先进的管理手 段、规范的工作程序、严格的执法监督体系以及高素质的管理队伍等在内的一 整套现代财政管理系统的建设。本文主要着眼于管理手段来对转移支付进行