呼和浩特市完善县乡财政管理体制的研究

发布时间：2018-03-30 00:01

本文选题：县乡财政　切入点：管理体制　出处：《内蒙古大学》2014年硕士论文

【摘要】：郡县治,则天下安。县乡财政作为我国财政体系中的最基层,为县乡政权的正常运转及公共服务和社会管理的满足,提供了重要的财力保障,是反映地方财政状况的晴雨表。基层财政管理体制的稳固,直接关系到地方财政的运转、关系到地方政权的建设和国家的“三农”政策的实施,对社会主义新农村建设和农村社会的和谐稳定具有重要的意义。 1994年分税制财政体制改革以来,内蒙古自治区呼和浩特市不断尝试和完善了现行财政管理体制,特别是2003年实施市县之间的新财税体制后,呼和浩特市各县乡的经济发展水平与公共财政管理能力都得到了快速提升,县乡产业结构稳步调整,大大提高了财政收入组织的积极性,进一步加强了支出的管理,使支出结构不断优化。但随着全市经济的快速发展、社会保障和服务能力的快速提升,由于省以下的财政管理体制不顺畅,诸如县乡财力与支出责任不对称、县乡主体税源缺乏、转移支付制度不完善等管理体制问题日益凸显,使县乡自主权和积极性受挫。特别是在2006年实施农村税费改革后,作为县乡财政收入主要来源之一的农业税取消后,使县乡财政收入大大缩减,进一步加剧了县乡财政收入的困难。部分县乡财政入不敷出,甚至有的县乡的正常公用经费都难以保障,截留、挪用专项资金的情况时有发生,财经违纪风险进一步加大。为此,强化和完善县乡财政管理体制显得尤为迫切。文章以呼和浩特市县乡财政管体制为研究对象,对其体制的发展演变进行了回顾,前期开展了大量的实地调研,采用事实论证与数据指标的对比,真实的反映了呼和浩特市县乡财政管理体制中存在的问题,并对呼和浩特市县乡财政问题的体制性原因进行了分析,找出了呼和浩特市县乡财政管理体制存在问题的根源所在,有针对性地提出了完善呼和浩特市县乡财政管理体制的可行性建议,即：减少不必要的政府层级和财政层级,合理确定呼和浩特市县乡政府间事权与支出责任,改革税制、构建完整的地方税体系,建立县乡基本财力保障机制、完善转移支付制度,积极尝试“省直管县”,继续深化“乡财县管”改革,建立健全县乡债务管理制度,加强财政监督管理、推动县乡财政法制化建设。为呼和浩特市县乡财政管理体制的合理优化提供了有力的理论支持和决策参考。
[Abstract]:As the lowest level in our country's financial system, county and township finance provides an important financial guarantee for the normal functioning of the county and township government and for the satisfaction of public services and social management. It is a barometer reflecting the local financial situation. The stability of the financial management system at the grass-roots level is directly related to the operation of the local finance, to the construction of local political power and to the implementation of the "three rural" policies of the country. It is of great significance to the construction of new socialist countryside and the harmony and stability of rural society. Since the reform of the tax sharing system in 1994, Hohhot City, Inner Mongolia Autonomous region, has constantly tried and perfected the current financial management system, especially after the implementation of the new fiscal and taxation system between cities and counties in 2003. The level of economic development and the ability of public finance management in the counties and townships of Hohhot have been rapidly upgraded, and the industrial structure of counties and townships has been steadily adjusted, which has greatly increased the enthusiasm of financial revenue organizations and further strengthened the management of expenditures. But with the rapid development of the city's economy and the rapid improvement of social security and service capacity, the financial management system below the provincial level is not smooth, such as the asymmetry between county and township financial resources and expenditure responsibilities. The lack of tax sources and the imperfections of the transfer payment system have made the autonomy and enthusiasm of counties and townships frustrated, especially after the implementation of the rural tax and fee reform in 2006. The cancellation of agricultural tax, one of the main sources of county and township financial revenue, has greatly reduced the financial revenue of counties and townships, further exacerbating the difficulties of fiscal revenue in counties and townships. Some counties and townships are living beyond their means. Even the normal public funds of some counties and townships are difficult to guarantee. The situation of withholding and misappropriating special funds occurs from time to time, and the risks of financial and economic violations are further increased. Therefore, it is particularly urgent to strengthen and perfect the financial management system of counties and townships. Taking the financial management system of the county and township of Hohhot as the research object, this paper reviews the development and evolution of its system, carries out a large number of field investigations in the early stage, and adopts the comparison of facts and data indicators. It truly reflects the problems existing in the financial management system of the county and township in Hohhot, and analyzes the institutional causes of the financial problems in the counties and townships of Hohhot, and finds out the root causes of the problems existing in the financial management system of the counties and townships in Hohhot. The paper puts forward some feasible suggestions to perfect the financial management system of the county and township in Hohhot, that is, to reduce the unnecessary levels of government and finance, to reasonably determine the power and responsibility of expenditure between the governments of the counties and townships of Hohhot, and to reform the tax system. To construct a complete local tax system, to establish the basic financial security mechanism of counties and townships, to perfect the transfer payment system, to actively try to "administer counties directly by provinces", to continue to deepen the reform of "management of township finance and counties", and to establish and improve the system of county and township debt management. Strengthening the financial supervision and management, promoting the construction of county and township financial legalization, provides a powerful theoretical support and decision reference for the rational optimization of the county and township financial management system in Hohhot.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.7

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