广东省对市县财政转移支付制度研究.docVIP

广东省对市县财政转移支付制度研究 摘 要 1994年实行分税制以来,我国已初步形成了比较规范的中央对省级政府的 财政转移支付制度,但省以下财政转移支付制度建设尚处于探索阶段。1996年, 广东参照中央对地方的过渡期转移支付办法,结合本地实际情况,出台了《广东 省财政转移支付实施方案》,初步建立了省对市县的一般性转移支付制度。随着 实践的发展,广东省在财政转移支付制度建设方面进行了非常有意义的探索,如 引入激励机制建立激励型一般转移支付,探索建立横向转移支付以及结合主体功 能区规划建立生态激励转移支付机制等等,取得了良好效果。但是,受制于制度 外因素约束以及制度自身的缺陷与不足,省对市县财政转移支付制度的作用发挥 受到了限制。 本文采用历史的方法和理论与实际相结合的办法,对广东省省对市县财政转 移支付制度作了研究。首先,阐述了相关概念,界定了本文的研究对象,并介绍 了国内外关于省以下转移支付制度的研究现状。然后,对省以下财政转移支付制 度进行了理论分析,为全文分析做了理论铺垫。接着,从纵向转移支付和横向转 移支付两方面梳理了广东省省对市县财政转移支付制度建设的发展脉络,总结了 该项制度建设的特点。回顾了制度建设的演变过程后,本文着重分析了当前广东 省对市县财政转移支付制度的运行成效及存在的不足之处。最后,在借鉴了国外 转移支付制度成功运行的经验的基础上,针对广东省实际情况从制度自身和制度 外的角度提出了完善省对市县财政转移支付制度的对策建议。 关键词: 财政转移支付省以下 广东省 IAbstract Since the adopting of tax reformation in 1994, a relatively normalized fiscal transfer payment system of central to provincial government has been formed gradually, while the establishment of system of fiscal transfer payment under province level is still at its exploring stage. In 1996, based on the actual situations locally, Guangdong province enacted and implemented a regulation named “the implementation of fiscal transfer payment programs in Guangdong province” by referring to the transfer payment method in transitional period. This regulation initially established the general transfer payments programs. With the development of practice, Guangdong province makes a lot of meaningful explorations in building the fiscal transfer payment system among the province and its subordinate authorities and obtains good results. But the effect of this new system is not fully utilized because of the constraints by external factors and the deficiencies in this system itselfThis thesis makes a study on the fiscal transfer payment system under province to city and county level in Guangdong province by using the historical method and integrating the theory with practice. First, explains several concepts in this field and presents relevant studies at home and abroad, then makes a theoretic an