本文選題：灰色收入　切入點：威懾理論　出處：《廈門大學》2008年碩士論文　論文類型：學位論文

【摘要】： 近年來,灰色收入現(xiàn)象猖獗并日趨嚴重,其數(shù)額之巨大,范圍之廣,使其成為我國腐敗滋長和隱藏的溫床,更是使其成為造成社會分配不公,收入兩極分化的強大助推器。但以往對灰色收入的研究通常止步于對灰色收入構成和數(shù)額的討論,并不能涉及灰色收入的實質和真正提出有效規(guī)制灰色收入的方法。這樣使得我國這方面的研究和對策還十分空白,也使得特權者可以走法律的邊緣不斷斂取錢財。因此,規(guī)范灰色收入的定義,內涵和外延,并對如何規(guī)制灰色收入提出合理的建議已經(jīng)成為目前遏制我國腐敗現(xiàn)象增長,構建和諧社會的當務之急和重要步驟。所以,本文力圖對灰色收入做出合理規(guī)范的定義——非違法性租金收入,并將其與相似的定義如逃稅收入等加以區(qū)分,并借鑒前人學者的研究,討論了個人取得灰色收入的各種途徑并提出了灰色收入的社會總量構成——主要包括公共資金的流失、土地收益流失、壟斷行業(yè)收入和企業(yè)與政府及壟斷行業(yè)打交道所付出的各項雜費。同時,本文從法律經(jīng)濟學的角度出發(fā),利用威懾理論的模型,構建了存在稽核成本條件下的灰色收入規(guī)制模型,在區(qū)分特權者財富水平的前提下,得出了約束特權者收取灰色收入合理的量刑選擇方法,并以此為依據(jù),提出了相應的政策建議和改革方法:建立完善的國家機關工作人員條例,嚴格我國國家機關工作人員財產申報制度;完善相關刑法法條;培養(yǎng)以群眾監(jiān)督、審計監(jiān)督、和司法監(jiān)督為主的國家全民監(jiān)督機制。 本文分為四個部分,第一章主要對灰色收入的定義加以討論,總結分析前人的結論,并在此基礎上做出規(guī)范定義;第二章分析和討論灰色收入的總量和個人估算口徑;第三章在對國內外學者的研究總結歸納后,對灰色收入的建立規(guī)制模型并給出結論;第四章嘗試根據(jù)模型結論給出一定的政策性改革建議。
[Abstract]:In recent years, the phenomenon of grey income is rampant and becoming more and more serious, and its huge amount and wide scope make it become the hotbed of corruption and hide in our country, and make it become the unfair distribution of society. A powerful booster of income polarization. But previous studies of grey income have usually ended with discussion of the composition and amount of gray income. It does not involve the essence of grey income and the method of effective regulation of grey income. This makes the research and countermeasures in this respect still very blank, and also makes the privileged people can continue to collect money on the edge of the law. Standardizing the definition, connotation and extension of grey income and putting forward reasonable suggestions on how to regulate grey income have become the urgent and important steps to curb the growth of corruption and build a harmonious society in our country. This paper tries to make a reasonable definition of grey income, which is non-illegal rent income, and distinguishes it from similar definitions such as tax evasion income, and draws lessons from previous scholars' research. The various ways in which individuals can obtain grey income are discussed and the total social composition of grey income is put forward, which mainly includes the loss of public funds and the loss of land income. The revenue of monopoly industry and the miscellaneous expenses that enterprises pay in dealing with government and monopoly industry. At the same time, from the angle of law and economics, this paper makes use of the model of deterrence theory. This paper constructs a grey income regulation model under the condition of audit cost, and on the premise of distinguishing the wealth level of privileged people, obtains a reasonable sentencing choice method for restraining privileged people to collect grey income, and based on this model. The corresponding policy suggestions and reform methods are put forward: establishing perfect regulations for state organ staff, strictly enforcing the property declaration system of state organ functionaries, perfecting relevant criminal law articles, cultivating mass supervision, auditing supervision, And judicial supervision-based state-wide supervision mechanism. This paper is divided into four parts. The first chapter mainly discusses the definition of grey income, summarizes and analyzes the previous conclusions, and makes a normative definition on the basis of which, the second chapter analyzes and discusses the total amount of grey income and the caliber of individual estimation. Chapter three, after summing up the research of domestic and foreign scholars, establishes the regulation model of grey income and gives the conclusion. Chapter 4th tries to give some policy reform suggestions according to the conclusion of the model.
【學位授予單位】：廈門大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：D917;D924.3

【引證文獻】

相關期刊論文 前1條

1 莊新英;孫紹榮;宋玉強;;制度下監(jiān)督機構和特權者在灰色收入下的博弈分析[J];上海理工大學學報;2012年04期

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本文編號：1612552