论文标题:政府非税收入改革及规范管理研究
A Study of Govermental Non-Tax Revenues"s Reform and Standardize Management
论文作者
论文导师 樊丽明,论文学位 硕士,论文专业 公共管理
论文单位 山东大学,点击次数 92,论文页数 60页File Size3411K
2007-09-18论文网 http://www.lw23.com/lunwen_649547322/
Government Non-Tax Income ;; Shandong Practice ;; Systematic Management
政府非税收入是各级政府公共收入的重要组成部分，加强政府非税收入管理对“做大财政收入蛋糕”增强各级政府财力和宏观调控能力、不断完善公共财政体制、有效遏制腐败追求良治和深化改革建立公平社会分配秩序具有重要意义。 但是当前对非税收入的研究多停留在实践经验总结和定性研究上，对其理论研究和定量分析方面很少或不多，本论文结合自己十二年的工作积累和所学的公共管理理论知识对政府非税收入存在的问题进行深入的剖析，并提出切实可行的解决方案，为今后的工作实践提供理论支撑。 本文从山东的实际出发，采用了理论分析与实践分析相结合、全面分析与重点分析相结合的方法，在充分理解非税收入相关理论，以及熟悉国外市场经济国家税费关系规范化管理的成功经验的基础上，以自己的视角对山东省非税收入管理现状及其规范化改革进行深入研究。为了达到这一研究目的，论文简要地回顾了当前国内外理论界对非税收入管理的研究现状，同时，通过对山东省非税收入管理现状进行研究，分析论述了当前政府非税收入管理中存在的突出问题，力图揭示导致政府非税收入管理问题的原因。在此基础上，借鉴国外政府非税收入及其管理的经验，提出政府非税收入规范化管理的对策及其配套措施。同时指出随着社会主义市场经济体制的不断完善与发展，政府非税收入的发展趋势将逐渐减少，政府公共收入将逐步走向规范化和制度化。通过收支两条线改革、综合部门预算改革、政府集中采购改革、国库集中收付制度改革和税费改革等配套促使，共同促进政府非税收入管理更加能够体现公共财政的职能作用，实现政府的公共管理目标。
The Government Non-Tax Income is the major income resources for the public income of each level of government. Enforcing the management of the Government Non-Tax Income will have significant importance to "enlarge budget income cake", to continuously perfect the public budget system and to contain the corruption and prompt the reform to build the just income distribution system. However, most of the analysis for the Non-Tax Income only focuses on the summary of practical experience and staying in the phase of qualitative analysis. Only a few articles cover the research on Non-Tax Income from theoretical point and researching in the way of quantitative analysis. The Author of this article will combine the 12 years working experience and rich knowledge in public budget management to investigate the existing problems in the regard of government Non-Tax Income and perform in-depth exploration on the Non-Tax Income management. The article will also provide practical solution to the existing problems and offer theoretical support for practical in the future. Basing on the practical status of Shandong Province, this article employs the method of combining theoretical analysis with practical analysis and all-around analysis with keystone analysis. The author, from her personal view, performs in-depth research on the status of Non-Tax Income management and standardization reform of Shandong province, on the basis of fully understanding the theory of Non-Tax Income and being familiar with the successful experience of market economy counties of abroad on tax and fee systematization relation management. In order the reaching above mentioned propose, the article briefly reviews the research status of domestic and oversea experts on Non-Tax income management. At the same time, through the investigation on the management status of Shandong provincial Non-tax income, the article also dissertates the critical problems on the management of government Non-Tax income and explores the reasons which lead to problems in the management of government Non-tax income. On the basis of above analysis and taking the oversea countries" experience on government Non-Tax Income management, the article submits systematization management method and affiliated measures for government Non-Tax income management. The article also point out that, with the improvement and development of socialistic market economy system, the Non-Tax income continuously decrease in the future. The government public income will gradually step toward the systematic and institutional direction. It will prompt the government Non-Tax management to realize the function of public income and implement the public management target of government, through the reform on division of income system and expenditure system, reform on the comprehensive department budget, reform on government centralized procurement, reform on treasury centralized collection and disbursement, and reform on affiliated measures of tax and fee system.
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