| Since China's reform and opening up, China's decentralization reform has achieved remarkable achievement, has maintained high level economic growth, China's infrastructure construction has also made rapid development, but sustained growth in China's economic "miracle" at the same time, China has poor performance in terms of basic public services, between regions, between urban and rural areas and between groups of basic didn't realize the equalization of public service. Visible, China's decentralization reform has brought rapid economic growth, but not in terms of improving social welfare at the same time to get up very good performance, from the world decentralization reform practice experience, decentralization reform does not necessarily lead to economic growth and the improvement of social welfare, investigate its reason, the separation performance is mainly affected by the local government behavior, because under the decentralized system of local governments have more financial freedom discretion, at the same time, local governments have their own preferences, plus financial and political under decentralized system, the influence of such factors as different countries under the system of the separation of the local government behavior differences, leading to the separation of performance differences. For China, China implements the decentralization reform since the reform and opening up, economic decentralization reform makes the rapid development of market economy, at the same time also for the separation of reform on financial system, greatly aroused the enthusiasm of local government, the system changes provided the impetus for local governments to develop local economy, thereby increasing since China's reform and opening up30years of continued economic growth.The current China's financial system is the tax reform in1994established a system of fiscal decentralization due to historical reasons and the reality of China, China's current fiscal decentralization is a kind of performance for fiscal revenue of centralization and decentralization of fiscal expenditure system, and only standardizes the fiscal relationship between central and provincial governments, below the provincial financial relationship and no clear specification, the provincial governments in the central and provincial financial system to set the reality of fiscal system under province, the local governments in China, especially the widespread county government finance rights and does not match, and there are large difference between regional fiscal capacity, so as to make the equal basic public services is difficult to realize. The transfer payments would become balanced financial differences between regions, an important means to promote the equal basic public services, but just after the tax reform to establish the system of transfer payments to run effect of view, is not well to promote the realization of the equal basic public services, especially represented by the grassroots government at the county level of basic public services is relatively poor condition, In addition, a new government for the field to pay more attention to people's livelihood, xi President put forward the concept of\" Chinese dream\", and then the18th world of the third plenary session of the central committee of the CCP about comprehensively deepen reform certain major issue decision\"also explicitly pointed out that in the problem of equal basic public services, and in the fiscal and taxation system reform explicitly put forward the transfer payment system reform and government at all levels according to the responsibilities of public service supply reasonable division of powers and spending responsibilities such as the corresponding requirements, how to improve the system of transfer payment so as to promote the realization of the equal basic public services is the fiscal and taxation system reform in a very important problem.So the transfer payment and the relationship between the equal basic public services becomes an important issue, the current domestic scholars also extensively in the field of related research, but from the point of the research status, mainly involves the performance of transfer payment system, existing problems and how to perfect the research, the transfer payment equalization effect of empirical research, transfer payments and the empirical study of equal basic public services, etc., both the qualitative research, quantitative research?Domestic scholars study useful conclusions, but in some aspects of the research is not enough in-depth, for example:the transfer payment and study on the relationship between the equal basic public services in not enough in-depth theoretical analysis about specification; More attention in the empirical analysis of provincial level, and county level not enough attention; More attention on in the process of building the system of transfer payments in equality of opportunity, and fiscal incentive factors is relatively small, and so on.In view of this, in this paper, the transfer payment and equal basic public at the county level in the corresponding research, in theory, this article theoretically and combined with China's reality to transfer payments-local government behavior-equal basic public services in-depth theoretical analysis, build a transfer payment, financial incentives, basic public services equalization of the basic theoretical analysis framework, taking sichuan province as an example and equalization effect of transfer payment to the government at the county level, transfer payments to local governments behavior as well as the relationships among the equal basic public services for the empirical analysis, finally, how to build the equal to two or morethings and fiscal transfer payment system of encouragement and below the provincial level transfer payment to construct has carried on the preliminary discussion. But due to time factor, data collection and space factors, about item transfer payment of county financial equalization effect in the research, the county government basic public services equalization measure and transfer payments to local governments preference research spending and transfer payments to local governments behavior space heterogeneity research, reform "was made county" impact on the equal basic public services at the county level and the performance evaluation using the transfer payment system is not completed in this thesis, to further improve in the later research.This article includes five chapters, and more than one hundred and twenty thousand words, the structure is as follows:Chapter1is the introduction, first of all, the paper selected topic background and significance, and then the existing related research literature review and introduction, and found the lack of a summary on the basis of the existing study, provide the breakthrough point, this paper studies formed in this paper, we study the logical system and basic structure. Finally expounded in this paper, the main contents of the main research method, and define the innovation and limitations of the study.Chapter2as the logic starting point of this article, will have on the fiscal decentralization, transfer payments, and equal public services and other related basic theory and analysis method of combing, and is the research of this paper provides a basic theoretical framework. First of all, the paper expounds on the general theory of transfer payment, mainly including the theoretical roots of transfer payment system, transfer payment basic theory and in-depth and probes into the analysis framework; Then, elaborates the basic theoretical questions of equal basic public services, including definition of equal basic public services, equal basic public services and standards, the scope of basic public services equalization measure and assessment and the realization of the path of equal basic public services such as basic theory question discussion. Finally, according to the related theoretical analysis, build a transfer payment, financial incentives, basic public services equalization of the basic theoretical analysis framework, mainly under the fiscal decentralization transfer payment how to realize the equality of fiscal and financial incentives are analyzed theoretically, discusses protection of local government have capability of providing basic public services of finance also urged local governments to provide basic public services preferences reality mechanism, for at the end of this article analysis provides a basis of theoretical analysis.Chapter3is the transfer payments to counties in the province international fiscal equalization effect of empirical analysis. First of all, on the basis of sichuan province, using the collected data of sichuan province county interstate unequal initial financial status is described; Then, amount of sichuan county government transfer payments and the per capita quantity is analyzed, and the government at the county level in sichuan province after the transfer payment of money difference analysis; Finally, the transfer payment equal to the government at the county level in sichuan province effect for empirical analysis.Chapter4is the transfer payment and equal basic public services at the county level for empirical analysis. First of all, for the effect of transfer payments to local governments behavior theory and model analysis; Then, the transfer payment and the relationship between basic public services at the county level and the theoretical analysis; Finally, based on the data at the county level in sichuan province, to transfer payment with equal basic public services in effect at the county level for the empirical analysis, the empirical analysis based on the study of transfer payment increase the internal mechanism of equal basic public services at the county level and the realistic logic, how to equal consideration in the design of the system of transfer payments and fiscal incentives for local governments.Chapter5is on the front on the basis of theoretical analysis, empirical analysis and the analysis of the reality, explore a equal to two or morethings and fiscal incentives of transfer payment system and the performance evaluation system. First of all, the financial incentive to both transfer payments and basic public services equalization target and path selection of normative analysis and coordination; Then, with equal basic public services as the goal, to and take into account the central fiscal incentives for province and specification for the county (city) transfer payment system design.In this paper, the innovation of the related research may has the following:1. Under the system of fiscal decentralization, local governments to realize the equal basic public services need to transfer payment to balance financial difference, domestic scholars more is in the process of research on transfer payment equalization effect, relationship between transfer payment and equal basic public services in the empirical analysis, and on transfer payments and the relationship between the equal basic public services and the logic and no in-depth analysis, this paper is combined with Chinese reality in-depth analysis of transfer payment, financial incentives, the interaction mechanism of the equal basic public services and realistic logic, straighten out the separation of powers in China from the theory and reality under the system of transfer payments, the local government behavior and the relationship between the basic public services.2. Research on equal basic public services related issues, both in normative research and empirical research of Chinese scholars mainly basic public services at the provincial level as the research object, and the majority of Chinese population live in the county, and county level relative to exist a bigger space heterogeneity at the provincial level, and based on the equal basic public services at the county level as the research object, and the transfer payment fiscal incentives for the county government and county level equal basic public services for the empirical analysis, the field of research into the county level on behalf of the Chinese reality.3. Research on the system of transfer payments, most domestic scholars consider is more of its fiscal equalization, and more from how to build the normative system of transfer payments, but because of local government behavior will affect the effect of transfer payment system, incentive factors should be considered in the transfer payments, and in this paper, the building with equal basic public services as the goal and both fiscal incentives system of transfer payment system to explore, and apply it to the research of transfer payment system under provincial level.Due to this article the author research and research environment and other relevant factors, may the following deficiencies and limitations in this study are:1. Based on the theoretical research on hope to transfer payment-local government behavior-basic public service equalization In-depth theoretical analysis, but due to the limitation of its own research ability, theoretical model analysis is not in-depth, more logical analysis is based on Chinese reality, there exist certain shortcomings2. Due to the empirical analysis of this article is based on the data at the county level in sichuan province, and there are large difference between different provinces across the country, transfer payments to local government behavior and the government at the county level of basic public service supply has a certain difference, so the empirical analysis conclusion is not universal, should the regional comparative analysis, the conclusions are more reliable, in the heart of the follow-up studies to improve the deficiency of.3. Because of this article are based on data from the Treasury to the state Treasury Department compiled by the national cities and counties in financial statistics, the author in the process of thesis writing and considering that in2007the government revenue and expenditures subject to classification and sichuan in2008after "wenchuan earthquake" transfer payment change is bigger, the influence of such factors as selection of data period of2002-2006data, the data is old, it is also a shortcoming in the study of this article, in the later study needs further improvement.4. In both equality and incentive fiscal transfer payment system design, and transferred to the payment system under provincial level design, is based on the idea of equal opportunities and fiscal incentives to do a research framework, and not for thinning transfer payment system in-depth research, there are many shortcomings, in future studies need to be more specific. All in all, this article is to transfer payments, local government behavior, an exploratory study of equal basic public services at the county level, both in theoretical analysis and empirical analysis on some deficiencies and defects, remains to be seen from the two aspects of theory and empirical study on the overall system elaboration, and these deficiencies and defects is the research direction in the future. The author also sincerely hope to be able to get you experts and scholars. |
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