财税与公共管理学院知识库

作为国家治理的基础和重要支柱，财政在促进治理能力提升中的意义重大，地方治理能力的提升是实现国家治理现代化的题中应有之意。近年来，甘肃积极响应党和国家的号召，促进经济体制、财税体制等多方面改革的进一步深化，以实现本地区经济、社会的高质量发展与政府治理能力的提高。

基于此，本文首先描述了甘肃省各市州经济社会与财政发展的相关背景，对国内外当前关于财政汲取能力及其影响因素的研究理论进行阐述，作为本文的理论基础，就对财政汲取能力产生影响的各主要因素及作用机理进行分析，再从一般公共预算收支状况、政府性基金收入状况、政府债务状况及财政与经济的协调性四个方面对甘肃省各市州的财政发展状况进行阐述，继而通过构建指标体系得出各地区的财政汲取能力综合得分，接下来通过实证分析，就各主要因素对财政汲取能力的影响效应进行检验，得出如下结论：第一，地区经济与社会发展质量提高能够促进财政汲取能力的提升，甘肃多数市州经济发展的规模不大、质量不高限制了财政汲取能力的提升，而且低质量的城镇化与城乡二元结构问题也对提升财政汲取能力产生了潜在的不利影响；第二，政府税收收入是以地区经济发展为基础的，同时也受到相关制度与政策的影响。甘肃多数地区的税收弹性系数远在合理区间之外，税收收入与经济发展不协调，进而难以发挥税收调节经济的作用，不利于经济的稳定发展和财政汲取能力的可持续；第三，甘肃各市州政府大都承担了超过其财力所能承受的事权及支出责任，对上级转移支付的依赖度高，既影响财政资金效率的提升，还会降低财政汲取的积极性，进而不利于财政汲取能力的长期质的提升；第四，对地方政府财政风险的衡量须结合当地的经济发展水平与政府财力规模与结构等因素，甘肃部分地区虽然政府债务绝对规模较小，但受制于经济与财力的限制，相对风险较高；第五，省域内地区间的经济与财政发展差距较大，不利于整体发展水平的提升。最后，据此给出以下建议，以促进甘肃省市州财政汲取能力的提升：第一，积极促进地区经济和社会高质量发展；第二，优化转移支付制度，提高政府积极性；第三，完善地方税体系，提高财政收入质量；第四，促进政府间税收分配格局合理调整与事权支出责任改革；第五，提高财政资源的利用效益，拓宽政策空间；第六，加强地区间的交流与合作。

As the base and mainstay of national governance,finance plays a significant function in promoting the enhancement of governance capacity,the improvement of local governance capacity is an essential portion in modernizing the national governance.In recent years,Gansu has been responsive to the call of the Party and the state,promotes the further reform of the economic system,fiscal and tax system,so as to bring about the high-quality development of local economy and society and improve the governance ability.

Therefore,this paper first depicts the context of the economic,social and fiscal development of the cities in Gansu,expound the current theories at home and abroad,which related to the fiscal absorption capacity and some factors impacting on this capacity,as the foundation of this paper,then dissects the main factors exerting an influence on the capacity and how these make,moreover,elucidate the local fiscal development present status from the income and expenditure of general public budget,the revenue of government fund,the situation of government debt and the coordination of finance and economy,through constructing a norm system to calculate the composite scores of municipal government fiscal absorption capacity in Gansu,then through the empirical method to examine the effect of various factors have made on the capacity,concluding these results:First,the improvement of the region's economic and social development quality helps to promote the fiscal absorption ability,which has been limited by the small and low- quality economy in most cities of Gansu,and low-quality urbanization and urban and rural dual structure problems produce the potential adverse effect to improve this capacity;Second,government tax revenue is based on regional economic development,which is also affected by certain system and policy.Elasticity coefficient of taxation in most areas of Gansu was far beyond reasonable range.The tax,which is not consistence with economic development,can't regulate economy better and goes against the stable development of local economy and the sustainability of fiscal absorption capacity;Third,in most cities of Gansu,the government assume more authority and  responsibilities for expenditure than their fiscal resources,highly depend on transfer payments from superiors,which will not only affect the improvement of fiscal fund efficiency,but also reduce the enthusiasm of fiscal absorption,and is not conducive to the long-term qualitative improvement of fiscal absorption capacity.Fourth,calculate local government fiscal risk,taking it's economy and the size and composition of government fiscal resources into account, although the absolute scale of government debt in some regions of Gansu is small, it is limited by economic and fiscal constraints,the relative risk is high.Fifth,the great disparity of economic and financial development between different regions in a province,delays the advance of the provincial overall development.On these ground,the paper set out recommendations below to promote the ability of municipal fiscal absorption  in Gansu:First,improve the regional high-quality economy and society actively.Second,reform the transfer payment system to enhance the enthusiasm of the government;Third,perfect the local tax system to higher-quality of fiscal revenue;Fourth,promote reasonable adjustment of inter-governmental tax distribution pattern and reform of expenditure responsibility and administrative power;Fifth,utilize fiscal resources more efficiently to broaden the policy space;Sixth,promote further inter-regional communication and cooperation.