论文标题:政府非税收入研究
论文作者
论文导师 马国强,论文学位 博士,论文专业 财政学
论文单位 东北财经大学,点击次数 855,论文页数 161页File Size9125K
论文网 http://www.lw23.com/lunwen_919142/
government non-revenue;; standardized;; fiscal management system
近年来，随着政府非税收入规模的不断扩大，对政府非税收入的规范化管理被提到议事日程。在我国积极构建公共财政体制框架的大背景下，中央和地方各级政府推行了一系列规范非税收入管理的改革，有关非税收入的理论探讨也日渐活跃。但是，由于政府非税收入是近年来才逐渐出现在理论研究、社会生活以及政府管理工作中，相关理论探讨仍处于初级阶段。传统财政理论主要是对税收收入进行研究，并未系统地关注政府非税收入。而各级政府推出的改革措施和政策难免存在局限性。本文从理论和实际两个层面，围绕政府非税收入的理论进行深入分析，同时对政府非税收入规范化管理改革进行有益的思考和探索，试图为建立政府非税收入规范化管理制度提供有益的借鉴，希冀自己的研究能为非税收入管理理论研究和改革实践提供一个更为完整的思路。 从理论和政策层面研究政府非税收入管理，具有重大的理论和现实意义。首先，研究政府非税收入规范化管理，对于进一步廓清政府非税收入理论体系和丰富我国公共财政理论具有重大的理论意义。尽管“政府非税收入”一词是近几年才出现，但这一事物在我国经济社会中却是一直存在的，准确界定政府非税收入概念的范畴，理顺其理论脉络，有助于完整地构建政府非税收入的理论体系，也是规范政府非税收入的前提。其次，研究政府非税收入规范化管理问题，具有重大的现实意义。加强政府非税收入规范化管理是发展市场经济的要求。规范政府非税收入管理，可以理顺收入分配秩序，规范政府筹资行为，提高财政资金使用效益，从而促进公共财政体制建设，推动社会主义市场经济的完善。 本文采取了实证分析与规范分析相结合、国际比较与我国实践相结合、文字表述与图表分析相结合等方法，对我国政府非税收入管理进行了深入研究。论文从政府非税收入的性质与作用着手，阐述了政府非税收入的概念和特点，分析了非税收入的性质，深入挖掘了非税收入存在的理论依据，明确了非税收入在我国社会主义市场经济条件下的功能和作用，为全篇论文构筑了基本的理论平台。在廓清政府非税收入的理论框架的基础上，选择了在非税收入管理方面具有代表性的国家作为例证，从它们的非税收入管理活动的实践中，找寻对我国非税收入管理体制改革有益的借鉴，同时认真客观地看待它们在实践活动中的不足。然后，针对我国政府非税收入的规模、结构特点及政府非税收入管理中存在的问题，提出加强政府非税收入管理的政策建议。 本文的创新之处主要体现在以下几个方面：一是研究形成完整的政府非税收入理论。本文对政府非税收入管理的理论进行了深入探索，研究了政府非税收入的概念、内涵和主要形式；对政府非税收入的性质进行了分析，研究了非税收入的所有属性，探讨了与税收、价格、预算外资金的联系与区别：对政府非税收入存在的理论依据进行了研究，分析了政府非税收入的地位和作用。通过对政府非税收入各方面理论的探索研究，形成了较为完整的政府非税收入理论基础。二是对我国政府非税收入管理的现状与问题进行了总结归纳。本文根据笔者具有实际工作经验的优势，对我国政府非税收入管理的现状进行了全面总结，勾画了我国政府非税收入概况，并深入分析了我国政府非税收入管理中存在的问题，为加强我国政府非税收入管理提供了重要的决策依据。三是提出了我国政府非税收入管理改革的思路。在总结分析我国政府非税收入管理现状与问题的基础上，本文提出了我国政府非税收入改革的总体思路，并注重研究探索了我国政府非税收入的规模、结构、标准等问题，提出了政府非税收入是我国财政收入的重要补充形式，政府非税收入占财政收入的比重应进一步降低，政府非税收入在地方财政收入中的规模要高于中央财政，政府非税收入的结构应进一步简化和规范，政府非税收入应实行完全的收支两条线和相对的收支脱钩等政策建议。
In recent several years, great importance is attached on the standardized management of the government non-tax revenue with the increasing growth of its scale. To gradually establish the framework of public finance system, the central and all levels governments promoted a series of the reforms of non- revenue, which have attached hot discussion on non-revenue management in academic field. But, for the government non- revenue appear gradually in the field of academic research, the management of society and government in recent years, the relevant study is still placed in an entry-level stage. Traditional public finance theories mainly is carried on a research to the revenue, pay no attention to the government non- revenue systematically. At the same time the policy of reform measure carried on by all levels governments exist limitation unavoidably. This study of the dissertation has tried to carry on thorough analysis from the point of theory and practice and according to the government non- revenue, in the meantime to carry on a beneficial thinking and investigation, to try to provide beneficial help to build up the relevant management system, and to crave to provide a more complete way of thinking. The study on government non-revenue has great importance on the theory analysis and policy practice. First of all, the study has great importance on the development of the theory of government non-revenue and public finance of China. Though the phrase of "government non-revenue "appeared not long before, the thing existed for a long time in our economy and society. It will contribute to completely set up the government non- revenue theoretical system by accurately defining the concept of the government non- revenue and clearing the theoretical skeleton. Secondly, it possesses the important realistic meaning. Strengthen the government non- revenue from tax is the request which develops a market economy into norm"s turning a management. The standardized management of the government non-revenue can meet the demand of the marketing economy , standardize income allotment order and government money raising behaviors, exalt the public finance funds usage performance, promote the construction of the public finance system, push socialist market economy forward. The dissertation uses both normative and positive analysis as the methodologies for the study, and goes from theoretical analysis to policy suggestions on China"s government non-revenue standardized management. The dissertation set forth its concept and characteristics, analyze its qualities, deeply explore its theoretical background, illustrate its function, and construct an elementary theoretical base. The dissertation elects some countries" practice on government non-revenue used for reference. At last, it refer to the suggestions according to the scale, construction and difficult problem of the government non-revenue. Government non-revenue is a brand new area of research. The main contributions of the dissertation are as follows. Firstly, it forms an integrate theory. Secondly, it concludes the actuality and problem. Thirdly, it prompts the reform way. All of these contributions will benefit to the reform of fiscal management system, and to set up a more standardized and efficient government non-revenue.
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