导　　师： 李银珠

学科专业： 020203

授予学位： 硕士

作　　者： ;

机构地区： 暨南大学

摘　　要： 本文通过分析财政分权体制对地方公共物品供给的影响,得出以下结论:地方公共物品的供给水平与当地经济发展水平之间存在正向关系;目前我国地方公共物品存在供给低效、结构不合理的情况,主要原因在于现有的财政分权体制存在制度缺陷,还很不完善,从而导致了地方政府在公共品供给上行为的一系列偏差。针对这些情况,文章提出完善我国地方公共物品供给的政策建议:改革和完善地方税收体系,确立规范可靠的地方税主体税种,增加地方政府的税收自主权,以保障地方政府有相对稳定的财政收入来源;建立省以下各级政府间正式的收入分配机制;完善财政转移支付制度,逐步调整各地区之间的横向不平衡、缩小地区间经济发展的差距,确保提供最低标准的公共服务。 The thesis,through analysis on influences of the fiscal decentralization system to the local public goods supply,draws the following conclusions:There exists a positive correlation between the level of public goods supply and economic development.At present,the reason why China's local public good supply is low efficient and the structure is unreasonable lies in the defective and imperfection of the fiscal decentralization system,which has led to a series of deviations of local government acts.In view of these facts,the thesis puts forward some policies and proposals to perfect the local public goods supply,to reform and improve the local revenue system, to establish standard and reliable main types of local taxes,and to increase the autonomy of local government revenue so as to ensure that the local governments have relative stable sources of revenue,to set up the formal mechanism of income distribution at all levels of government below the provincial level,to perfect fiscal transfer payment system,gradually adjust the horizontal imbalances between regions and narrow the regional gaps in economic development in order to ensure the minimum standards of public services.

关 键 词： 财政分权 地方公共物品 有效供给 财政激励

分 类 号： [F812.2]

领　　域： [经济管理]