衡阳市珠晖区乡镇财政困境与对策研究

发布时间：2018-04-01 16:39

本文选题：乡镇财政　切入点：事权与财权　出处：《湖南农业大学》2014年硕士论文

【摘要】：乡镇财政是我国预算管理体制中最基层的环节,在我国公共财政体制中,乡镇财政是农村社会资源分配的重要方式,主要任务是负责筹集、分配、和监督管理乡镇财政收支。它直接面向农村和农民群众,在巩固基层政权,落实强农惠农政策,促进城乡一体化等方面发挥重要作用。然而由于乡镇财政配套体制还不够健全,影响了分税制财政体制的总体运行和功能发挥,特别是地方公共品供给不足和基层政权运转不畅的问题,长期未得到解决。本文以珠晖区乡镇财政为研究对象,将其局面联系中国经济体制转轨的大环境进行思考,首先,提出了珠晖区乡镇财政存在的问题；其次,从经济、收支、财政体制、转移支付等方面,分析了珠晖区乡镇财政困境的成因；最后,针对珠晖区乡镇财政的困境现状和原因进行分析并提出化解对策。第一,大力加强区域经济建设,促进乡镇经济发展;第二,加大债务清偿力度,加强财源体系建设和明确税收征管范围；第三,加强乡镇财政支出管理,明确乡镇支出责任,优化支出结构,降低行政成本,建立绩效评价,加强支出管理监督；第四,完善政府间财政收入、财权与事权等划分机制,明确各级政府的事权范围；第五,完善政府间转移支付制度,优化转移支付结构,改革转移支付资金的计算方法。通过这些方法,从而逐步化解珠晖区乡镇财政困难,走出困境。
[Abstract]:Township finance is the most basic link in our country's budget management system. In our country's public finance system, township finance is an important way to allocate rural social resources. The main task is to raise, distribute, supervise and manage township financial revenue and expenditure.It directly faces the rural and peasant masses, and plays an important role in consolidating the grassroots power, implementing the policy of strengthening agriculture and benefiting agriculture, and promoting the integration of urban and rural areas.However, because the supporting system of township finance is not perfect enough, it has affected the overall operation and function of the financial system of tax sharing, especially the problems of insufficient supply of local public goods and poor operation of grass-roots government, which have not been solved for a long time.This paper takes township finance in Pearl Calvin district as the research object, and considers its situation in connection with the general environment of China's economic system transition. Firstly, it puts forward the problems existing in township finance in Pearl Calvin district, and secondly, from the economy, income and expenditure, financial system,In the aspects of transfer payment, the paper analyzes the causes of financial distress in Pearl Calvin district. Finally, the paper analyzes the current situation and causes of township finance dilemma in Pearl Calvin district and puts forward some countermeasures.First, to strengthen regional economic construction and promote the development of township economy; second, to increase debt repayment, to strengthen the construction of financial resources system and to clarify the scope of tax collection and management; third, to strengthen the management of township financial expenditure and to clarify the responsibility for township expenditure.Optimize the expenditure structure, reduce administrative costs, establish performance evaluation, strengthen the supervision of expenditure management; fourth, improve the intergovernmental financial revenue, financial power and power division mechanism, clear the scope of government at all levels; fifth,Improve the intergovernmental transfer payment system, optimize the transfer payment structure, and reform the calculation method of transfer payment funds.Through these methods, gradually resolve the township financial difficulties and extricate themselves from difficulties.
【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2

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