云南省财政支农资金整合研究

发布时间：2018-08-04 20:37

【摘要】：近年来,党中央、国务院和各级党委、政府一直把“三农”工作放在重中之重,财政支农资金在类别上、总量上都在不断增加,对促进我国农业和农村发展发挥了积极作用。特别是2004-2013年以来,财政投入“三农”力度不断加大、强农惠农政策进一步强化,机制创新取得新突破,基本公共服务均等化进程不断加快,支农成效更加显著,农村农业取得较快发展、民生问题逐步得以解决。根据中央政策变化和云南省农业发展具体情况,云南财政预算安排用于“三农”的各项支出呈逐年增加态势。党的十八届三中全会对于全面深化改革进行了安排部署,把财税体制改革放到了极其重要的位置。作为财税体制中的重要环节,财政支农资金普遍存在资金管理多头、投入分散、效益较低等现象。本文利用定量分析和定性分析相结合,实证分析和规范分析相结合,理论分析和实证研究相结合,总量分析和结构分析相结合,加上文献查询方法等方法,通过对当下云南省财政支农资金整合的研究,发现既有体制下财政支农资金管理权限的划分极为分散、部门资金来源的分散和交叉重复并存、资金受益地区的分散和交叉重复并存、资金支出缺乏必要的论证、监督和管理等一系列问题。通过对云南省财政支农资金效率的模型分析,提出财政支农资金整合的对策,力求为下一步改革提供意见,为提高当地政府提供公共产品的效率及财政支农资金使用效率,建立云南现代财政支农体系提供参考。
[Abstract]:In recent years, the Party Central Committee, the State Council, and party committees and governments at all levels have placed the work of "agriculture, countryside and farmers" at the top of the list, and the financial support funds for agriculture have been continuously increasing in terms of category and total amount, which has played a positive role in promoting the development of agriculture and rural areas in China. In particular, since 2004-2013, the intensity of financial input on agriculture, rural areas and farmers has been continuously increased, the policy of strengthening agricultural benefits has been further strengthened, new breakthroughs have been made in mechanism innovation, the process of equalization of basic public services has been continuously accelerated, and the results of supporting agriculture have become even more remarkable. Rural agriculture has made rapid development, livelihood problems have been gradually resolved. According to the change of central policy and the specific situation of agricultural development in Yunnan Province, the expenditure arranged for agriculture, rural areas and farmers in Yunnan Province is increasing year by year. The third Plenary session of the 18th CPC Central Committee made arrangements for the overall deepening of the reform and placed the reform of the fiscal and taxation system in an extremely important position. As an important link in the financial and taxation system, there are many phenomena in the financial support fund for agriculture, such as long fund management, scattered investment and low benefit. This paper combines quantitative analysis with qualitative analysis, empirical analysis with normative analysis, theoretical analysis with empirical research, total analysis with structural analysis, and literature inquiry methods. Based on the research on the integration of financial support funds in Yunnan Province, it is found that the division of the management authority of financial support funds is extremely scattered under the existing system, and the dispersion and overlapping of the sources of departmental funds coexist. The distribution and overlapping of the funds benefit areas exist, and the fund expenditure lacks the necessary demonstration, supervision and management and a series of problems. Based on the model analysis of the fund efficiency of financial support for agriculture in Yunnan Province, the paper puts forward the countermeasures of the integration of financial fund for agriculture, and tries to provide advice for the next step of reform, and to improve the efficiency of public goods provided by the local government and the efficiency of the use of financial funds for agricultural support. The establishment of Yunnan modern financial support for agriculture system to provide reference.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.8

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