云南省村级公共产品供给一事一议财政奖补制度研究

发布时间：2018-05-25 17:26

本文选题：村级公共产品 + 供给制度　；参考：《重庆大学》2014年硕士论文

【摘要】：实施一事一议财政奖补制度，是为了进一步巩固农村税费改革成果，是为扎实推进社会主义新农村建设而提出的一项专门针对村级公共产品供给的支农惠农制度。一事一议财政奖补作为我国农村税费改革的配套制度，其主要是用来解决“后税费时代”农村集体生产公益事业建设不足问题。从实践来看，一事一议财政奖补制度在提高我国村级公共产品供给效率上发挥了重大作用，在一定程度上推进了我国农村地区基层民主建设、促进了民生需求与政府供给的吻合、拓宽了农村民生建设资金的来源渠道、改善了农村的生活条件、促进了农村经济的发展。但是，一事一议财政奖补制度在实施的过程中同样面临各种各样的问题，这些问题既有制度本身的问题，，也有操作层面的问题，具体表现在制度比较僵化、基层政府执行力较低、资金使用效率不高、村民积极性不高、后续管理不足等方面。这些问题的存在明显制约了一事一议财政奖补制度效果的发挥。有鉴于此，文章主要从一事一议财政奖补制度本身和实践存在的问题这一角度出发来进行研究。本论文立足云南省的调查研究，借助公共财政和公共产品等相关理论学说来解析村级公共产品供给一事一议财政奖补制度的科学内涵及其本质特征，通过问卷和实地走访来全面了解云南省村级一事一议财政奖补制度实施情况，探究制度在推行过程中遇到的主要困难，并对存在的问题进行深入分析，从而提出在实践层面具有可操作性的政策建议，为村级公共产品供给制度的完善与创新研究提供一定的理论与实证依据。
[Abstract]:The implementation of this system is to further consolidate the achievements of the rural tax and fee reform and to promote the construction of a new socialist countryside. It is a system of supporting agriculture and benefiting agriculture specially aimed at the supply of public goods at the village level. As a supporting system of rural tax and fee reform in our country, it is mainly used to solve the problem of insufficient construction of rural collective production and public welfare in "post-tax era". From the point of view of practice, the system of financial award and compensation has played an important role in improving the efficiency of the supply of public goods at the village level in our country, and to a certain extent has promoted the construction of grass-roots democracy in rural areas of our country. It has improved the living conditions of the rural areas and promoted the development of the rural economy by promoting the matching of the demand of the people's livelihood with the supply of the government, widening the sources of funds for the construction of the rural people's livelihood and improving the living conditions in the countryside. However, in the process of implementation of the financial award and compensation system, the financial award and compensation system also faces a variety of problems. These problems include both the problems of the system itself and the problems of the operational level, which are manifested in the system being rather rigid. Grass-roots government execution is low, fund use efficiency is not high, villager enthusiasm is not high, follow-up management is insufficient and so on. The existence of these problems obviously restricts the effect of financial award-compensation system. In view of this, the article mainly discusses the financial award and compensation system itself and the existing problems in practice. Based on the investigation and research of Yunnan Province, this paper analyzes the scientific connotation and essential characteristics of the financial award and supplement system by means of the relevant theories of public finance and public goods. Through questionnaires and field visits, we can comprehensively understand the implementation of the financial award and compensation system at the village level in Yunnan Province, explore the main difficulties encountered in the implementation of the system, and conduct an in-depth analysis of the existing problems. Therefore, some practical policy suggestions are put forward, which can provide some theoretical and empirical basis for the improvement and innovation of village public goods supply system.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F320;F812.0

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