我国县级政府惠农专项资金管理问题研究

发布时间：2018-03-24 17:35

本文选题：县级政府　切入点：惠农专项资金　出处：《长春工业大学》2014年硕士论文

【摘要】：2014年1月19日我国发布了《关于全面深化农村改革加快推进农业现代化的若干意见》,这是中国进入21世纪以来,关于“三农”问题的第11个中央一号文件。文件强调：“整合和统筹使用涉农资金,稳步推进从财政预算编制环节清理和归并整合涉农资金。改革项目审批制度,创造条件逐步下放中央和省级涉农资金项目审批权限。改革项目管理法,加快项目实施和预算执行,切实提高监管水平。加强专项扶贫资金监管,强化省、市两级政府对资金和项目的监督责任,县级政府切实管好用好惠农资金。盘活农业结余资金和超规定期限的结转资金,由同级预算统筹限时用于农田水利等建设。”随着我国财政收入逐年增加,我们需要合理的管理和使用财政惠农专项资金,并把资金利用效率最大化。本文拟从基层财政涉农资金管理角度出发,综合历年诸多学者的研究成果及国家相关部门的政策,力图清晰明确地界定财政支农资金的概念,通过对我国县级政府财政支农资金管理模式等方面的分析,在借鉴国内外相关研究理论成果的基础上,提出改进我国县级支农专项资金使用管理的建议。本文按照提出问题、分析问题和解决问题的逻辑思路,就县级层面财政支农资金的使用与管理展开研究。着重阐述在我国财力有限的情况下,怎样注重发挥资金效率,使国家财政支农资金充分发挥应有的作用。本文引用了最新的数据,列举了大量的实例来分析、归纳和总结县级政府财政支农专项资金使用与管理中存在的问题,进而提出一系列合理的、具有可操作性政策建议。其中比较突出的问题主要有以下四个方面：县级惠农资金管理缺乏控制；县级惠农专项资金使用的相关部门缺乏协调；县级惠农专项资金运行过程中资金耗损较大；缺少惠农专项资金管理人才。同时进行了原因分析,并提出了增强县级财政部门对资金管理的控制、强化资金使用监督、整合资金、建立约束机制、提高工作人员素质等方面的建议。
[Abstract]:On January 19, 2014, China issued several opinions on comprehensively deepening rural reform and speeding up agricultural modernization. This is since China entered the 21st century. The first document of the 11th Central Committee on the issue of "agriculture, rural areas and farmers" stresses: "integrate and coordinate the use of agriculture-related funds, and steadily advance the clean-up and integration of agriculture-related funds from the financial budgeting process, and reform the examination and approval system for agricultural projects." To create conditions for gradually decentralizing the authority of the central and provincial governments for the examination and approval of agriculture-related funds, to reform the law on project management, to speed up the implementation of projects and budget implementation, to improve the level of supervision, to strengthen the supervision of special poverty alleviation funds, and to strengthen the provinces, The municipal governments at the two levels shall be responsible for the supervision of funds and projects, and the county-level governments shall effectively manage and make good use of the funds for the benefit of agriculture, and activate the surplus funds for agriculture and carry over funds beyond the prescribed time limit, With the increase of our country's fiscal revenue year by year, we need to manage and use the special fund of financial benefit and maximize the efficiency of fund utilization. In this paper, from the perspective of the management of grass-roots finance and agriculture-related funds, the author attempts to clearly define the concept of financial support for agriculture by synthesizing the research results of many scholars over the years and the policies of the relevant departments of the country. Based on the analysis of the mode of fund management of the county government financial support for agriculture in China, and on the basis of the relevant theoretical research results at home and abroad, the paper puts forward some suggestions for improving the use and management of the special fund for supporting agriculture at the county level in our country. This paper analyzes the logic of the problem and the solution to the problem, studies the use and management of the financial support fund for agriculture at the county level, and focuses on how to give full play to the efficiency of the fund under the circumstance of limited financial resources in our country. So that the national financial support for agriculture funds fully play their due role. This paper cites the latest data, enumerates a large number of examples to analyze, sum up and sum up the problems existing in the use and management of the special funds of county government finance to support agriculture, and then puts forward a series of reasonable, The main problems are as follows: lack of control on fund management in county level, lack of coordination between relevant departments in the use of special funds for farmers at county level, and lack of coordination among relevant departments in the use of special funds for the benefit of farmers at the county level. At the same time, the reasons are analyzed, and it is proposed to strengthen the control of the county financial department to the fund management and strengthen the supervision of the use of the funds. Integration of funds, the establishment of a restraint mechanism, improve the quality of staff and other aspects of the recommendations.
【学位授予单位】：长春工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.8

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