甘肃省县级基本财力保障分析-财政学专业论文.docxVIP

3.2.3 民族地区与其他地区比较分析····························23 3.3 甘肃省县级财政支出状况分析··································25 3.4 甘肃省县级财政自给能力及依赖度分析··························27 4 甘肃省县级基本财力保障状况的实证分析···························29 4.1 模型的构建··················································29 4.2 甘肃省县级基本财力保障的因子分析····························31 4.3 甘肃省各县基本财力保障状况的比较分析························36 4.4 原因分析···················································40 4.4.1 自然环境因素分析······································40 4.4.2 资源配置因素分析······································41 4.4.3 经济发展因素分析······································42 4.4.4 人口素质分析··········································43 4.4.5 财政体制因素分析······································44 5 提高甘肃省县级基本财力保障能力的对策分析·······················47 5.1 进一步改革和完善财政体制···································47 5.2 完善和规范转移支付制度·····································48 5.3 调整和优化支出结构，提高财政资金使用效率···················50 5.4 发展经济，培植财源，努力增加财政收入························51 5.5 提高人口素质，推动县域经济发展······························53 结 语·····························································55 参考文献··························································56 攻读硕士期间发表论文··············································59 致谢······························································60 I I 摘要 作为我国财政体系的重要组成部分，县级财政已引起学术界及政府部门的广 泛关注。我国县级地区的发展现状反映出，大部分县级地区的财政较为困难，难 以满足基本保障支出的需求。当前，县级地区基本财力保障能力较弱的现状，已 成为建设社会主义新农村及构建和谐社会的制约因素。因此，必须提高县级地区 的基本财力保障能力，建立和完善县级基本财力保障机制，这也有助于我国公共 财政体系的进一步完善和发展。 本文首先对甘肃省县级地区的财政收支状况进行分析，认为甘肃省县级地区 财政困难，财政自给能力差，对上级财政的依赖度高。然后，通过实证分析，采 用因子分析法，对甘肃省县级地区的基本财力保障能力进行分析，分析得出甘肃 省县级基本财力保障能力差；进一步通过对各县级地区的比较分析，认为甘肃省 县级地区之间的财力差距很大，地区间财力严重不均衡。在此基础上，从甘肃省 的自然环境、经济发展水平、资源配置、人口素质、财政体制五个方面对产生原 因进行分析。基于对原因的分析，文章最后提出了提高甘肃省县级基本财力保障 能力的对策：一是进一步改革和完善财政体制；二是完善和规范转移支付制度； 三是调整和优化支出结构，提高财政资金使用效率；四是发展经济，努力增加财 政收入；五是提高人口素质。希望通过多种政策的综合运用，努力解决县级财政 困难问题，提高甘肃省县级地区的财政自给能力，提高基本财力保障能力。 关键词：县级基本财力保障 县级财政 财政自给能力 转移支付 II II Abstract As an important part of financial system, the county finance in China has drawn wide attention b