山东省财政农业支出与管理对策研究

发布时间：2018-06-14 00:40

本文选题：山东省 + 公共财政　；参考：《昆明理工大学》2014年硕士论文

【摘要】：农业作为一个国家的基础性产业,在国民经济建设、维护社会稳定、保持国家独立等方面发挥了重要的作用。中央政府认识到农业在我国社会发展中的重要作用,为此也采取了一系列措施促进农业的发展。改革开发以来,我国各级政府对农业的财政支出额度不断加大,在有效促进农业发展的同时也产生了一些疑问：现有的财政农业支出规模是否合理、财政农业支出的投入产出效率如何,以后财政农业支出应怎样发展等。为此,本文以山东省为例,对其进行了财政农业支出的研究,主要的研究如下：首先,本文介绍了财政农业支出的相关理论,主要包括公共财政理论的发展、公共财政的职能,我国财政农业支出政策的历史演变和发展趋势,为后续的分析做铺垫。其次,详细分析了山东省近年来的农业财政支出的绝对规模、相对规模、综合效率以及纯技术效率等方面,通过分析对目前山东省财政农业支出的现状有了一个全面的了解,并发现山东省财政农业支出存在总量上的不足、财政农业支出的使用效率低下,山东省各地级市的财政农业支出以及使用方面存在很大的差距。第三,针对山东省财政农业支出的现状以及存在的问题,提出了完善山东省财政农业支出与管理的对策,可以通过采取改革税收体制,建立一个多渠道、多层次的财政农业支持体系来加大对山东省农业的财政支持力度,提高财政农业资金的使用效率等手段来解决目前山东省的财政农业支出问题。通过加大对财政农业支出的监管以及加强财政农业支出的立法工作来加强对山东省财政农业支出的管理的工作。最后对山东省的财政农业支出的未来发展做出展望。
[Abstract]:As a basic industry of a country, agriculture plays an important role in national economic construction, social stability and national independence. The central government recognizes the important role of agriculture in the social development of our country, and therefore takes a series of measures to promote the development of agriculture. Since the reform and development, the government at all levels of our country has been increasing the amount of financial expenditure on agriculture, while effectively promoting the development of agriculture, there are also some questions: whether the scale of the existing fiscal expenditure on agriculture is reasonable, What is the input-output efficiency of fiscal agricultural expenditure, and how should fiscal agricultural expenditure develop in the future? Therefore, this article takes Shandong Province as an example, carries on the financial agriculture expenditure research, the main research is as follows: first, this article has introduced the finance agriculture expenditure correlation theory, mainly includes the public finance theory development, the public finance function, The historical evolution and development trend of China's fiscal agricultural expenditure policy pave the way for subsequent analysis. Secondly, the paper analyzes in detail the absolute scale, relative scale, comprehensive efficiency and pure technical efficiency of agricultural financial expenditure in Shandong Province in recent years. Through the analysis, it has a comprehensive understanding of the current situation of agricultural expenditure in Shandong Province. It is also found that the total amount of fiscal agricultural expenditure in Shandong Province is insufficient, the use efficiency of fiscal agricultural expenditure is low, and there is a big gap between the fiscal agricultural expenditure and the use of the fiscal agricultural expenditure in the prefecture-level cities of Shandong Province. Thirdly, in view of the current situation and existing problems of the fiscal agricultural expenditure in Shandong Province, the author puts forward the countermeasures to perfect the fiscal agricultural expenditure and management of Shandong Province, which can establish a multi-channel by adopting the reform of the tax system. Multi-level financial agriculture support system to increase the financial support to Shandong agriculture, improve the efficiency of the use of financial agricultural funds and other means to solve the current fiscal agricultural expenditure in Shandong Province. To strengthen the management of fiscal agricultural expenditure in Shandong Province, we should strengthen the supervision of fiscal agricultural expenditure and strengthen the legislative work of fiscal agricultural expenditure. Finally, the future development of agricultural expenditure in Shandong Province is prospected.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.8

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