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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/81245


    Title: 中共中央轉移支付與地方政府財政支出行為之研究
    The Research of Central to Local Transfer Payment System and Local Government’s Fiscal Expenditure Behavior in China
    Authors: 沈鈺傑
    Contributors: 魏艾
    沈鈺傑
    Keywords: 財政分權
    轉移支付
    財政支出
    Date: 2016
    Abstract: 中國大陸於財政分權框架下，間接以收入分權影響支出分權，並以轉移支付調整兩者之消長。我們可得知無論採取哪種轉移支付都會帶來相應的疑義，在這裡歸納此現象為「政治與經濟集權下的轉移支付弔詭」：也就是如過於依賴一般性轉移支付，雖助於抑制地方預算軟約束，但卻導致地方增加行政經費支出；而如過多依賴專項轉移支付，雖助於推動地方基本公共建設，卻易造成腐敗。因此，我們可依中國大陸歷年改革歷程及相關的國際經驗推論，中國大陸轉移支付制度未來的改革方向會往稅收返還、專項轉移支付及稅種三領域進行改革。
    Description: 碩士
    國立政治大學
    東亞研究所
    101260019
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0101260019
    Data Type: thesis
    Appears in Collections:[Graduate Institute of East Asia Studies] Theses

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