西藏特殊财政事权实证分析  

An Empirical Analysis of the Special Financial Obligation of Tibet

作　　者：吕翠苹[1] 秦君玲[2] 张洁[3] LV Cui-ping;QIN Jun-ling;ZHANG Jie(College of Finance and Economics,Tibet University,Lhasa,Tibet,850000;School of Tibet,The Open University of China,Lhasa,Tibet,850000;Qingdao Binhai University,Qingdao,Shandong,266555)

机构地区：[1]西藏大学财经学院 [2]国家开放大学西藏学院,西藏拉萨850000 [3]青岛滨海学院,山东青岛266555

出　　处：《西藏大学学报（社会科学版）》2018年第2期187-194,共8页Journal of Tibet University

基　　金：2016年度西藏自治区高校青年教师创新支持计划项目"中央与西藏政府间权责划分与财权;财力匹配研究"(项目号:QCR2016-14);2015年度西藏自治区高校青年教师创新支持计划项目"西藏自治区地方税制变迁与优化研究"(项目号:QC2015-12)阶段性成果

摘　　要：中央与地方政府间财政关系的改革是当前加快建立现代财政制度、推动财税体制深化改革的首要任务,而财政事权和支出责任的划分是规范处理中央与地方政府间财政关系的前置条件。文章结合西藏特点特色,深入分析了西藏财政事权的特殊性,即西藏公共支出成本高,地方内部事权财政负担沉重;西藏承担更多交叉领域的财政事权,基本公共服务供给职责与中央交叉重叠。对西藏特殊财政事权的深入认识和把握有利于我们真正做到从实际出发,进一步明确划分中央与西藏自治区政府间财政事权和支出责任,推进中央与西藏自治区政府间财政关系的改革,促进西藏协调可持续发展,改善我国不平衡不充分的经济社会发展现状。The reform of the fiscal relationship between the central and local governments is the first task to accelerate the building of modern financial system and the improvement of financial and tax system,and the division of financial obligation and expenditure responsibility is the precondition to standardize the fiscal relationship be?tween the central and local governments.Based on the characteristics of Tibet,this article analyzes the particularity of the financial obligation in Tibet,that is to say,the cost of public expenditure is high in Tibet,and the financial burden is heavy inside the local financial obligation;Tibet has more financial obligation in cross fields,and the responsibilities of basic public services overlap with the central government.Deep understanding and grasping of the special financial obligation of Tibet helps us to further clarify the division of financial obligation and expenditure responsibility between the central and Tibetan governments,to promote the reform of the fiscal relationship between the central and Tibetan governments,to enhance the sustainable development of Tibet,and to improve China's unbalanced economic and social development.

关 键 词：西藏 中央 财政事权 财政关系 

分 类 号：F812.4[经济管理—财政学]