西部某省乡镇债务问题的财政研究

发布时间：2018-03-02 21:42

本文选题：乡镇债务　切入点：体制创新　出处：《云南财经大学》2012年硕士论文　论文类型：学位论文

【摘要】：乡镇债务问题已经成为我国构建社会主义和谐社会和建设社会主义新农村必须解决的首要难题。农村发展进入“后农业时代”后，乡镇债务规模总体上急剧增长，，债务风险逐步增大，化解乡镇债务风险已经成为了刻不容缓的重要工作。乡镇债务问题能否得到妥善解决，直接关系到农业发展、农村稳定和农民增收，关系到全国发展的大局。本研究共分为五部分。第一部分为绪论简明阐述了研究的背景和意义、国内外的研究现状、本研究的目的、主要内容和结构安排。第二部分是本研究立论的理论基础，界定了乡镇债务的具体含义，对乡镇债务进行了分类，概括了乡镇债务的基本特征，同时论述了公共产品理论、财政分权理论、新制度经济学理论，并从中得到了相应的启示。第三部分对我国西部某省乡镇债务现状进行了概述，得出了乡镇债务带有普遍性的基本判断。并以XX个评价指标为基础，运用主成分分析、因子分析方法对乡镇债务风险进行了评估。第四部分分阶段对西部某省乡镇债务的产生和演化过程进行了描述，在此基础上，从不同角度分析了西部某省乡镇债务产生的原因，为下文提出具有针对性的政策建议奠定了论述基础。第五部分根据分析的结果提出了防范和化解西部某省乡镇债务的相关对策，必须进一步完善现行分税制财政体制，建立高效的财政基本法，统一债务管理体制，尽快化解现有债务，才能有效地解决西部某省乡镇债务问题。
[Abstract]:The problem of township debt has become the most important problem that must be solved in constructing a harmonious socialist society and building a new socialist countryside. After the rural development enters the "post-agricultural era", the scale of the township debt has increased sharply on the whole. The debt risk has gradually increased, and resolving the township debt risk has become an urgent and important task. Whether the township debt problem can be properly solved is directly related to the development of agriculture, the stability of rural areas and the increase of farmers' income. Related to the overall situation of national development. This research is divided into five parts. The first part is a brief introduction of the background and significance of the study, the domestic and foreign research status, the purpose of this study, the main content and structural arrangements. The second part is the theoretical basis of this research. This paper defines the concrete meaning of the township debt, classifies the township debt, summarizes the basic characteristics of the township debt, and discusses the theory of public goods, the theory of fiscal decentralization and the theory of new institutional economics, from which the corresponding enlightenment is obtained. The third part summarizes the present situation of township debt in a certain province in the west of China, and obtains the basic judgment that township debt is universal. Based on XX evaluation indexes, principal component analysis is used. This paper evaluates the risk of township debt by factor analysis. In 4th, it describes the process of generation and evolution of township debt in a western province in stages. On the basis of this, it analyzes the causes of township debt in a western province from different angles. It lays a discussion foundation for the following policy suggestions. Based on the results of the analysis, the 5th part puts forward some countermeasures to prevent and resolve the township debt in a certain western province. It is necessary to further improve the current tax sharing financial system, establish an efficient financial basic law, and unify the debt management system. Only by resolving existing debts as soon as possible can we effectively solve the problem of township debt in a certain province in the western region.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.5

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