朝阳市乡镇债务状况与对策研究

发布时间：2018-04-13 00:36

本文选题：朝阳市 + 乡镇债务　；参考：《东北大学》2013年硕士论文

【摘要】：朝阳市地处辽宁省西部,作为农业大市,目前乡镇债务问题已经成为制约朝阳市农村经济发展的重要障碍,因此,研究朝阳市乡镇债务问题具有重要意义。本文研究的主要内容包括朝阳市乡镇债务的现状及问题、问题产生的原因、化解乡镇债务问题的对策等。首先,在国内外相关政府负债理论的基础上,对乡镇债务的概念、类型等进行了界定,同时对本文研究所涉及的公共产品理论、财政分权理论进行了概述,为论文的后续研究奠定了扎实的理论基础。其次,对朝阳市乡镇债务产生的历史路径进行了梳理,把乡镇债务置于一定的历史环境下进行考察,进而通过大量详实的数据分析目前朝阳市乡镇债务的现状及存在的问题,找出问题产生的原因。在研究中发现,税费改革对朝阳市乡镇债务的产生具有重大影响,再加之本地经济基础薄弱、自有财力不足、乡镇领导干部行为短期化等原因产生了大量乡镇债务。最后在系统分析债务产生原因的基础之上提出了化解朝阳市乡镇债务的建议对策。第一,大力发展经济,培植财源,乡镇经济的发展是化解乡镇债务最根本的措施。第二,完善乡镇财政监管体系,构建乡镇债务预警系统。比如可以通过推进综合预算,来防范和化解乡镇债务。第三,建立科学规范的转移支付制度,确定合理的转移支付规模,优化财政转移支付的结构,提高转移支付资金的使用效率,对朝阳市这种较落后地区可以给予适当的资金倾斜。第四,按照一级事权、一级财权的原则,合理划分乡镇财政的收支范围,避免因事权财权错位而产生大量乡镇债务。
[Abstract]:Chaoyang City is located in the west of Liaoning Province. As a big agricultural city, the township debt problem has become an important obstacle to restrict the rural economic development of Chaoyang City at present. Therefore, it is of great significance to study the township debt problem in Chaoyang City.The main contents of this paper include the present situation and problems of township debt in Chaoyang City, the causes of the problems, and the countermeasures to solve the debt problems of villages and towns.First of all, on the basis of the related government debt theory at home and abroad, this paper defines the concept and type of township debt, and summarizes the theory of public goods and fiscal decentralization.It lays a solid theoretical foundation for the follow-up research of the thesis.Secondly, the paper combs the historical path of the township debt in Chaoyang city, puts the township debt under a certain historical environment to investigate, and then analyzes the present situation and existing problems of the township debt in Chaoyang through a large number of detailed and detailed data.Find out the cause of the problem.In the study, it is found that the tax and fee reform has a significant impact on the emergence of township debt in Chaoyang city. In addition, the local economic base is weak, the own financial resources are insufficient, and the behavior of the township leading cadres has caused a large number of township debt.Finally, on the basis of systematic analysis of the causes of debt, the paper puts forward some countermeasures to resolve the debt in Chaoyang.First, vigorously develop the economy, cultivate financial resources, the development of township economy is the most fundamental measures to resolve township debt.Second, improve the township financial supervision system and build a township debt warning system.For example, we can push forward the comprehensive budget to prevent and resolve township debt.Third, establish a scientific and standardized transfer payment system, determine a reasonable scale of transfer payment, optimize the structure of financial transfer payment, and improve the efficiency of the use of transfer payment funds.This relatively backward area of Chaoyang City can be given appropriate capital tilt.Fourthly, according to the principle of the first class power and the first class financial power, we should reasonably divide the income and expenditure range of the township finance, and avoid producing a large amount of township debt because of the mismatch of the financial power.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.5

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