湖南省农村村级债务问题研究

发布时间：2018-05-28 18:21

本文选题：村级组织 + 村级财务　；参考：《湖南农业大学》2013年硕士论文

【摘要】：近年来,随着新农村建设的不断推进,湖南省农民减负增收取得了一定的成绩。农民减负的主要政策措施是减免税费,增收的主要措施是加大农业投入,这样也就暴露出来一个特殊的产物——村级债务,因此,本文对村级债务问题进行深入研究,从而为化解村级债务提出建设性的意见。本文首先对村级组织、村级财务和村级债务等概念进行界定,再从公共产品、公共财政、转移支付、制度安排与变迁、财务管理等方面为本文研究寻求理论基础。为深入了解湖南省农村村级债务问题,本文对湖南省的慈利县、洞口县和平江县的117个村的村级债务进行了调查和访谈,结果发现湖南省农村村级债务问题已然是一个普遍性的问题；村级债务的主要构成是基础设施建设；村级债务的化解取决于村级财务收支的状况。之后本文结合调查和访谈,从基础设施建设、收入来源、财务管理、村民自治、农民行动单位、财税制度、乡村非正式关系、村委成员能力和历史债务等方面对村级债务的影响因素进行分析,最后本文提出的相关对策建议如下：(1)创新基础设施建设模式；(2)拓宽村级收入来源；(3)提高财务管理水平；(4)保障村民自治权力；(5)完善地方财税改革；(6)明确财政资源分配；(7)积极偿还历史债务。
[Abstract]:In recent years, with the development of new rural construction, Hunan farmers' income reduction has made some achievements. The main policy measures to reduce the burden of farmers are to reduce taxes and fees, and the main measures to increase income are to increase agricultural input, thus exposing a special product-village debt. Therefore, this paper makes a deep study on the issue of village debt. In order to resolve the village-level debt constructive advice. This paper first defines the concepts of village organization, village finance and village debt, and then seeks the theoretical basis for this study from the aspects of public goods, public finance, transfer payments, institutional arrangements and changes, financial management, and so on. In order to understand the problem of village debt in Hunan province, this paper investigates and interviews the debt of 117 villages in Cili County, Dongkou County and Pingjiang County of Hunan Province. The results show that the rural debt problem of Hunan Province is a universal one; the main composition of village debt is infrastructure construction; the resolution of village debt depends on the financial situation of village. Then this paper combines investigation and interview, from infrastructure construction, income source, financial management, villager autonomy, peasant action unit, finance and taxation system, rural informal relations, The paper analyzes the influencing factors of village debt in terms of the ability of village committee members and historical debt. Finally, the relevant countermeasures proposed in this paper are as follows: 1) innovating the infrastructure construction model 2) widening the income sources at the village level and improving the level of financial management 4) ensuring the villagers' autonomy power and perfecting the local fiscal and tax reform 6) making clear the division of financial resources With 7) active repayment of historical debt.
【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F302.6

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