财政体制变迁与农田水利设施治理

发布时间：2018-04-27 11:16

本文选题：农田水利设施 + 财政体制变迁　；参考：《广西社会科学》2015年10期

【摘要】：我国财政体制变迁大致经历了集权化财政体制、包干制财政体制、分税制财政体制及农村税费改革四个阶段。集权化财政体制对农田水利设施治理产生的效应微弱;包干制财政体制下农田水利设施治理困境源于中央政府投入不足;分税制财政体制下农田水利设施治理困境源于地方政府投入不足;农村税费改革使农田水利设施治理进一步陷入建设之困、管护之困和使用之困。实现农田水利设施有效治理的财政体制创新,要明确界定各级政府事权及支出范围;合理划定各级政府尤其是县乡政府的财政收入范围;适当恢复向农民收取"三项提留"、"共同生产费"制度;不断完善对县乡政府及村级基层组织的财政转移支付制度。
[Abstract]:The vicissitude of our country's financial system has undergone four stages: centralization of fiscal system, fiscal system of including dry system, fiscal system of tax sharing and reform of taxes and fees in rural areas. The effect of centralized financial system on the management of irrigation and water conservancy facilities is weak, and the predicament of irrigation and water conservancy facilities governance under the fiscal system with dry system is due to the lack of input from the central government. The difficulties of irrigation and water conservancy facilities management under the tax sharing system are due to the lack of input from local governments, and the reform of rural taxes and fees makes the management of irrigation and water conservancy facilities fall further into the difficulties of construction, management and use. To realize the innovation of financial system for the effective management of irrigation and water conservancy facilities, it is necessary to clearly define the administrative power and the scope of expenditure of the governments at all levels, and rationally delimit the range of fiscal revenue of governments at all levels, especially the county and township governments; Appropriate recovery of the collection of "three items of retention", "common production fees" system, and constantly improve the county and township governments and grass-roots organizations of the financial transfer payment system.
【作者单位】：河南科技大学经济学院;
【基金】：国家社会科学基金项目(14BJY098) 教育部人文社会科学研究规划基金项目(13YJA790016) 国家自然科学基金资助项目(U1304707)
【分类号】：F812.2;F323.213

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