| Development zone as the first round of reform and opening up in practice, in the economic field, the most typical and the most successful of the entity economy carrier, has developed into China’s current economic development the most rapid technological progress, the fastest and the most active market mechanism of growth pole. But in the face of the current global economic slowdown, the world financial crisis pressure, a lot of China’s development zones are developing slowly, especially export-oriented economic development zone affected by this is more apparent. The last year of the national economy and social development "Twelfth Five-Year Plan" planning outline put forward so as to speed up the transformation of the mode of economic development as the main line of the road of scientific development, the transformation of the mode of economic development must be through the whole process of economic and social development and the field. Development zone is in the transformation of the mode of economic development and the "second pioneering" critical period.The "Twelfth Five-Year Plan" planning outline requirements actively construct to transformation of the mode of economic development of the finance and tax system. Change the mode of economic development zone, and to realize the sustained and healthy development of the development zone without financial support and guidance, development zone finance as an important local finance, has for the development of the development zone has made great contribution to its policies, give full play to the leading industry, financial support to the important role of the construction, etc. The current speed up development zone development and transformation of the new situation, to finance development put forward higher requirements.In December2011, Chinese finance society learn to formally in Beijing set up a financial and economic committee of the development zone, in order to further strengthen the development zone finance theory and financial management system innovation research, set up development zone financial information platform, and better service industry development zone construction. Further study the basic theory of financial development, the analysis of development zone of the financial system in the current new requirements, both important theoretical value, but also has the very strong practical significance.The existing research development zone finance related literature, the development of the theory of financial foundation literature does not see more, the study of a certain a development zone of the related problems of financial management system and the relative more. In China’s economy is in the key period of transformation of development mode, to adapt to the development zone development and transformation of the development zone financial policy and management system research is rare, especially from the general basic place, from the whole to universality research is more rare. Based on this, this paper try to focus on financial analysis in the development zone within the scope of this particular, concrete, special local finance type during the economic transformation period. Research development zone financial concept, development zone financial management types and the particularity of the management, development zone finance function characteristics, this paper discusses the development zone finance to the development zone development plays an important role in the development of financial development, support and guide the development and the development of a comparative analysis of the practice. Based on promoting development zone development mode change of development zone financial management and the requirements of system innovation, this paper analyzes the current development zone finance system and management problems and the insufficiency, in order to finance development zone in the development zone transformation development mode and adjust the industrial structure system to solve the internal problems, better play a role to provide a theoretical support and practical reference.This paper all content is divided into six chapters. Roughly divided into three parts-the introduction part, theory and practice of parts, the first part of the introduction part is the first chapter of the paper, analysis this paper writing to choose a background and meaning; The second part is theoretical part of the thesis in the second and third chapter, research development zone finance related basic theory problem; The third part is the fourth part of the paper practice, five, six chapters, the analysis of financial development in our country after the founding of the process of practice, and puts forward the development under the new situation of financial reform. This paper content section concrete arrangement is as follows:The first chapter is introduction, this paper analyzes the necessity of the establishment of development zone at home and abroad, the development zone in the process of the development of financial role play the necessity and feasibility of the existing development zones and development zone finance related literature, and then the systematic extended this paper chose to study the development financial problems worth; This paper introduces the research ideas and methods, this paper summarizes the characteristics and innovation.The second chapter is development zone establishment and development zone finance on the theory basis of the meaning of development zone, development zone classification, such as forms are analyzed, and the local government set development zone theory support, seek development zone finance research theoretical basis.The third chapter is the basic theory of financial development part, this chapter of our country finance development zone of the definition, management type and management characteristics, function characteristics and the role of the in-depth analysis and discussion.Comprehensive analysis of the development zone to the sustained and healthy development of financial development the positive effects, including pull the regional economic development, construct the regional economic characteristics, promote development zone industrial cluster innovation and economic development and social development.The fourth chapter is our country development zone finance practice research, to our country development zones and development zone finance the development of a systematic, and analysis of China’s past development zone finance practice the limitation and deficiency of. Pointed out that development zone finance system has the fiscal expenditure is not reasonable, investment and financing system is not sound, tax system and tax collection and management of development zone is not perfect and the problems such as the regulation is not in place.The fifth chapter is the foreign development zone finance experience for reference. Mainly on the foreign industrial zone, such as the development of science development process, financial specific measures and effects are discussed, in order to perfect our country development zone financial policy to provide reference. This chapter as comprehensive foreign developed countries and developing countries set up development zone and its financial policy measures to carry on the analysis.The sixth chapter is our country development zone of scientific development to improve financial policy analysis. Through the above after the founding of our country development zone development and financial policy advice actual effect analysis, at the same time, draw lessons from foreign countries, and puts forward relevant experience to adapt to the development in our country economic growth mode transformation needs financial policies and measures. Include the increase of tax revenue preferential policy development, strengthen the development of financial expenditure structure and expenditure performance management and improve the development zone financial supervision mechanism and development zone financing channels and rich financing means, etc. The main innovation of this paper is:1.Tentatively defines the concept of financial development and the related categoryBased on the network search and corresponding literature consultation, development zone finance concept is still in a blank status, this paper tentatively think that the meaning of financial development can be defined as:national (or government) in order to adapt to the needs of the development of development zone, fully promote development zone within the scope of the industrial cluster and regional economic and social development, and specifically for the implementation of a particular area, distinct basic and productive local public finance model. Development zone finance is the public finance in the development zone within the scope of this particular shape, thus has the general characteristics of public finance. At the same time, the development zone finance and belongs to the local finance category, is a special kind of local finance. By the above concept and summarizes the development zone finance subject, object, purpose and meaning.2.Development to the concise put forward development zone function of finance characteristics Development zone function of finance and general local finance function or city financial function, has the resource allocation, income distribution and economic development function, but functional area and its realization form has its particularity, the specific performance with different functional characteristics. The functions of the financial development zone is different from the planned economy under the conditions of financial functions, and different from the market economy condition the general local finance function. This article through to development zone fiscal and financial functions under the planning economic system and market economy condition financial general function comparative study, and then put forward the development zone with basic financial functions, productive and social, the three big characteristics. Development zone finance function refers to the basic characteristics of financial development zone in order to obey the service in the development zone development needs, and compared with the general provincial, municipal, county (district) of government financial development, financial investment pay more attention to the infrastructure construction of development zone, Development zone fiscal functions productive characteristics refers to financial development zone for the realization of industrial cluster and pull the development zone and the local economic development, financial policy and policy efforts to focus in on pay more attention to the enhancement of the development zone productive investment, in order to development zone industrial structure adjustment and deepening, the industry development zone to the healthy and rapid development, as far as possible for high economic benefit; Development zone finance function refers to the social characteristics of financial development as a kind of special local finance, also have a general financial mutual function, for development zone provide public products, meet the needs of society. That is, through the development of human, material and financial resources and rational allocation of social resources, regulating the income distribution, and provide the needs the government to provide public goods and social service, the realization development zone economic benefits and social benefits of the organic unity.3. Integrity to summarize the development characteristics of financial managementThis paper argues that financial development zone as the region within the scope of the special local finance, it is common sense and financial management of the general characteristics, but also has its own particularity, mainly including: regional specificity, the development stage and the balance of the balance. Development zone of the regional financial management refers to the development zone is always the government designated a specific area, in this particular area shall give priority to encourage industrial construction of special preferential policies; Development zone finance management stage refers to financial management with the development zone in different development stages and his financial expenditure shows different stage characteristics, development zone to establish initial focus on infrastructure investment, development zone growth period focused on production constructive investment, development zone maturity stage focuses on providing public products and so on several stage; Development zone financial management of the balance of payments refers to the unbalanced development with the establishment of financial management development, growth, and maturity in financial management shows his corresponding charge does not arrive, and a flat and collect more than a more obvious characteristics. Development zone finance thus has different from general financial bright income not well balanced.4. Exploratory proposed the development to adapt to the transformation of the mode of economic development of financial policyThis paper holds that, our country development zone financial policy must focus on promoting development zone economic development mode transformation and the development of new requirements, and referring to the successful experience of development zone, and puts forward the development to adapt to our country economic growth mode transformation need financial policy. Include the increase of tax revenue preferential policy development, strengthen the development of financial expenditure structure and expenditure performance management and improve the development zone financial supervision mechanism and development zone financing channels and rich financing means, etc.Of course, our country characteristics under the condition of socialist market economy development of financial research, is a relatively new subject, although this study made many harvest, but due to the research condition, the research method and the limited ability, but also has some deficiencies and defects. For instance, this paper discusses the meaning of financial development, the function and characteristics of the theoretical problems, such as relatively strong. So this research mainly choose the qualitative analysis, quantitative research is relatively insufficient; At the same time, in view of the data and information confidentiality and availability of data collection, the development zone is not comprehensive enough both at home and abroad, specializing in development zone finance research literature does not see more, literature collection difficulty is very great, the development of the quantity and the range is very limited, and cause analysis is not enough system, lack of many typical development zone type of sample data of empirical research. Insufficient, has not been involved in related problems remains to be further in-depth study. |
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