湖南省乡镇政府债务成因及对策分析

发布时间：2019-06-28 09:25

【摘要】：作为我国最基层的一级政府,乡镇政府在为农村提供公共产品、引导农民奔小康以及维护农村社会稳定方面承担着主要责任。由于我国当前所采用的经济体制是社会主义市场经济体制,因此,为了确保乡镇职能的正常发挥,就必须给乡镇政府提供必要的财政保障。但是,自上个世纪末以来,我国绝大多数地区乡镇政府的财政状况开始恶化,并逐步演化成一种沉重的债务负担,不仅仅影响了乡镇政权的正常运转,造成农村公共产品的供给短缺,而且损害了党和政府的形象,降低了乡镇政府的权威,削弱了乡镇政府的社会动员能力。因此,乡镇政府的债务能否妥善解决,直接关系到农业发展、农民增收和农村稳定,关系到全国发展的大局,必须给以足够的重视。本文通过对湖南省的乡村债务进行深入的调查,发现乡镇呈现的负债率很高、乡镇政府的债权比例很低,且质量不高、乡镇债务的来源多样、乡镇债务的用途多样、乡镇债务历史沉积时间长等特征并从理论和实践上对我国乡村债务的形成原因进行深刻探讨,得出主要原因包括：首先自然灾害频发和环境恶化引发财政负债；其次政府主导型城乡非均衡发展战略引发负债；其次就是乡村经济本身造血功能不足导致负债；最后就是法律体制的不完善债权维护难,变相加重债务负担,不科学的管理体制和不完善的政策导致负债,中国的二元社会结构文化和社会根源是乡镇负债的社会根源等,在此基础上提出了包括精简机构,给基层组织“瘦身”,进一步细化乡镇政府事权划分,减轻乡镇负担,转变职能,规范财政支出范围,减少支出,转变观念,建立城乡一体化的公共产品供给体制,减轻乡镇负担,进行农村公共产品供给改革,为我国乡镇债务的消减和清偿提供建设性的思路。
[Abstract]:As the most basic level of government in our country, township government bears the main responsibility in providing public goods for rural areas, guiding farmers to a well-off society and maintaining rural social stability. Because the current economic system adopted in our country is the socialist market economy system, in order to ensure the normal play of township functions, it is necessary to provide the township government with the necessary financial guarantee. However, since the end of last century, the financial situation of township governments in most areas of our country has begun to deteriorate, and gradually evolved into a heavy debt burden, which not only affects the normal operation of township political power, resulting in a shortage of rural public goods supply, but also damages the image of the party and the government, reduces the authority of the township government, and weakens the social mobilization ability of the township government. Therefore, whether the debt of township government can be properly solved is directly related to the development of agriculture, the increase of farmers' income and the stability of rural areas, and the overall situation of national development, which must be paid enough attention to. Through the in-depth investigation of the rural debt in Hunan Province, this paper finds that the debt ratio of the township government is very high, the proportion of the creditor's rights of the township government is very low, and the quality is not high, the sources of the township debt are diverse, the uses of the township debt are diverse, and the historical deposition time of the township debt is long, and the causes of the formation of the rural debt in China are deeply discussed in theory and practice. The main reasons are as follows: first, the financial liabilities caused by frequent natural disasters and environmental deterioration; Secondly, the government-led unbalanced development strategy of urban and rural areas leads to debt, secondly, the lack of hematopoietic function of the rural economy itself leads to debt. Finally, it is difficult to maintain the imperfect creditor's rights of the legal system, aggravate the debt burden in disguised form, the unscientific management system and imperfect policies lead to the debt, and the dual social structure culture and social root of China are the social root of the township debt. On this basis, the author puts forward some suggestions, such as simplifying the organization, giving the grass-roots organizations "slimming", further refining the division of township government power, lightening the township burden, and changing the functions. Standardizing the scope of fiscal expenditure, reducing expenditure, changing ideas, establishing an integrated supply system of public goods between urban and rural areas, lightening the burden of villages and towns, carrying out the reform of the supply of rural public goods, providing constructive ideas for the reduction and liquidation of township debt in China.
【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.5

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