地方政府性基金预算管理的规范化研究
摘要
本文全面探讨了我国地方财政收入结构的现状、面临的挑战及其优化路径。当前，随着我国经济的快速发展和财政体制的不断完善，地方财政收入规模持续扩大，但其结构却存在显著的不均衡和不合理现象。具体表现为收入来源单一，过度依赖特定税种或转移支付；税收收入与非税收入之间的比例失衡，影响了财政收入的稳定性和可持续性；同时，地方财政对转移性收入的依赖度增加，削弱了财政自主权和自我发展能力。本文首先分析了地方财政收入结构的现状，包括其规模、增长趋势及结构特征，并通过对比不同地区的财政收入结构，揭示了其存在的差异和共性问题。随后，深入剖析了地方财政收入结构中存在的主要问题，如收入来源的单一性、税收与非税收入比例的不合理性、转移性收入依赖的增强以及财政收入结构对可持续发展的不利影响。针对上述问题，本文提出了一系列优化策略。这些策略旨在通过多元化财政收入来源、优化税收与非税收入比例、增强地方财政自主性和促进可持续发展等方面入手，构建更加健康、稳定、可持续的地方财政收入结构。具体建议包括拓宽税收基础、挖掘新兴税源、促进非税收入健康发展、完善税收体系、调整非税收入结构、强化地方财政收入自主增长能力、深化财政体制改革、发展区域经济、构建绿色税收体系、加大对科技创新的财政投入以及推广数字财政管理等。
关键词：地方财政收入结构；税收收入；非税收入；自主性；可持续发展
Abstract
This paper comprehensively discusses the current situation, challenges and optimization path of China's local fiscal revenue structure. At present, with the rapid development of China's economy and the continuous improvement of the financial system, the scale of local financial revenue continues to expand, but there is a significant imbalance and unreasonable phenomenon in its structure. The specific performance is a single source of income, excessive dependence on specific taxes or transfer payments; The imbalance between tax revenue and non-tax revenue affects the stability and sustainability of fiscal revenue. At the same time, the increasing dependence of local finance on transfer revenue has weakened fiscal autonomy and self-development ability. This paper first analyzes the current situation of local fiscal revenue structure, including its scale, growth trend and structural characteristics, and reveals its differences and common problems by comparing the fiscal revenue structure of different regions. Then, it deeply analyzes the main problems existing in the structure of local fiscal revenue, such as the single source of revenue, the unreasonable proportion of tax and non-tax revenue, the increase of transfer revenue dependence and the adverse impact of fiscal revenue structure on sustainable development. To solve these problems, this paper proposes a series of optimization strategies. These strategies aim to build a more healthy, stable and sustainable local fiscal revenue structure by diversifying fiscal revenue sources, optimizing the proportion of tax and non-tax revenue, enhancing local fiscal autonomy and promoting sustainable development. Specific proposals include broadening the tax base, tapping new tax sources, promoting the healthy development of non-tax revenue, improving the tax system, adjusting the structure of non-tax revenue, strengthening the ability of local fiscal revenue to grow independently, deepening the reform of the fiscal system, developing the regional economy, building a green tax system, increasing fiscal investment in scientific and technological innovation, and promoting digital financial management.
Key words: Local financial revenue structure; Tax revenue; Non-tax income; Autonomy; Sustainable development
目录
一、绪论 2
1.1 研究背景 2
1.2 研究目的及意义 2
二、地方政府性基金预算管理存在的问题 2
2.1 预算编制精细化有待提升 2
2.2 预算执行约束力不强 3
2.3 预算监管力度不足 3
2.4 基金结余较大，使用效益不高 3
三、地方政府性基金预算管理不规范的原因分析 4
3.1 制度因素 4
3.2 管理因素 4
3.3 外部因素 4
四、地方政府性基金预算管理规范化的路径探索 5
4.1 优化预算编制方法，提高预算编制精细化水平 5
4.1.1 明确预算编制目标和原则 5
4.1.2 引入先进的预算编制工具和技术 5
4.1.3 细化预算编制项目和内容 6
4.2 强化预算执行约束力，确保预算执行均衡有序 6
4.2.1 设立预算执行责任制，明确责任主体与权限 6
4.2.2 引入预算执行绩效考核机制，确保执行效果 6
4.2.3 实行预算执行动态监控，及时调整偏差 7
4.3 加强预算监管力度，提高财政监督效能 7
4.3.1 完善监管制度建设，明确监管职责与权限 7
4.3.2 建立多层次监管体系，强化内外监督结合 8
4.3.3 引入信息化监管手段，提高监管效率和准确性 8
4.4 提高基金使用效益，减少资金沉淀 8
4.4.1 基金使用效益评估体系的建立 8
4.4.2 资金使用效率与效益的量化分析 9
4.4.3 优化基金支出结构，精准投放资金 9
五、结论 10
参考文献 11
摘要
本文全面探讨了我国地方财政收入结构的现状、面临的挑战及其优化路径。当前，随着我国经济的快速发展和财政体制的不断完善，地方财政收入规模持续扩大，但其结构却存在显著的不均衡和不合理现象。具体表现为收入来源单一，过度依赖特定税种或转移支付；税收收入与非税收入之间的比例失衡，影响了财政收入的稳定性和可持续性；同时，地方财政对转移性收入的依赖度增加，削弱了财政自主权和自我发展能力。本文首先分析了地方财政收入结构的现状，包括其规模、增长趋势及结构特征，并通过对比不同地区的财政收入结构，揭示了其存在的差异和共性问题。随后，深入剖析了地方财政收入结构中存在的主要问题，如收入来源的单一性、税收与非税收入比例的不合理性、转移性收入依赖的增强以及财政收入结构对可持续发展的不利影响。针对上述问题，本文提出了一系列优化策略。这些策略旨在通过多元化财政收入来源、优化税收与非税收入比例、增强地方财政自主性和促进可持续发展等方面入手，构建更加健康、稳定、可持续的地方财政收入结构。具体建议包括拓宽税收基础、挖掘新兴税源、促进非税收入健康发展、完善税收体系、调整非税收入结构、强化地方财政收入自主增长能力、深化财政体制改革、发展区域经济、构建绿色税收体系、加大对科技创新的财政投入以及推广数字财政管理等。
关键词：地方财政收入结构；税收收入；非税收入；自主性；可持续发展
Abstract
This paper comprehensively discusses the current situation, challenges and optimization path of China's local fiscal revenue structure. At present, with the rapid development of China's economy and the continuous improvement of the financial system, the scale of local financial revenue continues to expand, but there is a significant imbalance and unreasonable phenomenon in its structure. The specific performance is a single source of income, excessive dependence on specific taxes or transfer payments; The imbalance between tax revenue and non-tax revenue affects the stability and sustainability of fiscal revenue. At the same time, the increasing dependence of local finance on transfer revenue has weakened fiscal autonomy and self-development ability. This paper first analyzes the current situation of local fiscal revenue structure, including its scale, growth trend and structural characteristics, and reveals its differences and common problems by comparing the fiscal revenue structure of different regions. Then, it deeply analyzes the main problems existing in the structure of local fiscal revenue, such as the single source of revenue, the unreasonable proportion of tax and non-tax revenue, the increase of transfer revenue dependence and the adverse impact of fiscal revenue structure on sustainable development. To solve these problems, this paper proposes a series of optimization strategies. These strategies aim to build a more healthy, stable and sustainable local fiscal revenue structure by diversifying fiscal revenue sources, optimizing the proportion of tax and non-tax revenue, enhancing local fiscal autonomy and promoting sustainable development. Specific proposals include broadening the tax base, tapping new tax sources, promoting the healthy development of non-tax revenue, improving the tax system, adjusting the structure of non-tax revenue, strengthening the ability of local fiscal revenue to grow independently, deepening the reform of the fiscal system, developing the regional economy, building a green tax system, increasing fiscal investment in scientific and technological innovation, and promoting digital financial management.
Key words: Local financial revenue structure; Tax revenue; Non-tax income; Autonomy; Sustainable development
目录
一、绪论 2
1.1 研究背景 2
1.2 研究目的及意义 2
二、地方政府性基金预算管理存在的问题 2
2.1 预算编制精细化有待提升 2
2.2 预算执行约束力不强 3
2.3 预算监管力度不足 3
2.4 基金结余较大，使用效益不高 3
三、地方政府性基金预算管理不规范的原因分析 4
3.1 制度因素 4
3.2 管理因素 4
3.3 外部因素 4
四、地方政府性基金预算管理规范化的路径探索 5
4.1 优化预算编制方法，提高预算编制精细化水平 5
4.1.1 明确预算编制目标和原则 5
4.1.2 引入先进的预算编制工具和技术 5
4.1.3 细化预算编制项目和内容 6
4.2 强化预算执行约束力，确保预算执行均衡有序 6
4.2.1 设立预算执行责任制，明确责任主体与权限 6
4.2.2 引入预算执行绩效考核机制，确保执行效果 6
4.2.3 实行预算执行动态监控，及时调整偏差 7
4.3 加强预算监管力度，提高财政监督效能 7
4.3.1 完善监管制度建设，明确监管职责与权限 7
4.3.2 建立多层次监管体系，强化内外监督结合 8
4.3.3 引入信息化监管手段，提高监管效率和准确性 8
4.4 提高基金使用效益，减少资金沉淀 8
4.4.1 基金使用效益评估体系的建立 8
4.4.2 资金使用效率与效益的量化分析 9
4.4.3 优化基金支出结构，精准投放资金 9
五、结论 10
参考文献 11
