規(guī)范府際財(cái)政關(guān)系 保障公共服務(wù)提供.pdf

1、上海大學(xué)碩士學(xué)位論文規(guī)范府際財(cái)政關(guān)系保障公共服務(wù)提供姓名：史麗佳申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：行政管理指導(dǎo)教師：夏鎮(zhèn)平20090101上海大學(xué)碩士學(xué)位論文ABSTRACTFinanceiStheeconomicbasisforpublicmanagementandthefundamentalguaranteewhengovernmentsprovidepublicservices。Normativeintergovemmentalfiscal

2、relationshaveinfluenceontheoptimizationofservicefunction，thetransformmionofserviceideatheimprovementofserviceabilityandtheconstructionofservicesystemChinasintergovernrnentalfiscalrelationshavebeenregulatedforseveralyears

3、andthetaxsharingfiscalsystemdevelopedinl994wasthemainachievementinChina’sreformsHowever，despiteitspositiveinfluencethissystemhasbroughtaboutseriOtISconsequences，especiallythefiscaldifficultyingrassrootsgovernmentsandthei

4、mbalanceinsuppliesoflocalpublicgoodsandservicesduetotheimbalanceeconomicdevelopmentindifferentareas，theexcessofhierarchicalstructuresofgovernmentsandthelackofsupportingreformsinareasofsharingofexpenditure，localtaxsystema

5、ndtransferpaymentsystemCurrentlygovernmentsallaroundtheworldbegintoexaminetheirwaysofbehaviourandpaymuchmoreattentiononresults，dutiesandserviceswhensharingrevenueandexpenditureandmanagementresDonsibilitiesinordertostreng

6、thentheirserviceconsciousnessandfunctions，andtomeetcitizens。demandtomaximumextentAccordinglythisdissertationstudiesonthetheoreticalbasisforintergovernmentalfiscalrelations，thehistorythestatusandtheproblemsofChina’Sinterg

7、overnmentalfiscalrelationsandputsforwardsomesuggestionsofsysteminnovationanddetailedrefcIrlnmeasureswithreferencetotheoriesofhierarchicalstructuresofgovernmentsandfiscaldecentralizationandinternationalexperienceTheinnova

8、tivepointsare：First。thisdissertationstudiesfiscalproblemsfromprospectiveofpublicmanagementEspeciallyemphasisesthatfinanceiStheeconomicbasisforpublicmanagementandthefundamentalguaranteewhengovernmentsprovidepublicservices

9、InthiswaythisdissertationmakesfuUuseofallstrongpointsandproventsthestudyfromrepeateddemonstrationSecondthisdissertationrevealsthattheproblemsofChinasintergovemmentalfiscalrelationsaremainlycausedbythelOW1eveloffinancerul

10、edbylawthelowleveloffiscaldecentralization，theexcessofhierarchicalstructuresofgovernmentsandtheimperfectfiscalsupervisionsystemInthissense，thedissertationdiffersfromordinarystudywhichmerelyputsemphasisonthesharingofexpen