广西农村公共服务供给中的财政困境及出路研究

发布时间：2018-01-16 10:36

本文关键词：广西农村公共服务供给中的财政困境及出路研究　出处：《广西大学》2017年硕士论文　论文类型：学位论文

【摘要】：伴随着农村经济的发展和农村居民生活水平的提高,广大农民群众对公共服务的需求也逐步增多,并且日益多样化。但是众所周知,当前我国的农村公共服务供给水平处于较低层次,远远不能满足广大农民群众的公共服务需求,其重要原因就是地方政府在农村公共服务的供给中面临着严重的财政困境。那么财政困境有哪些?其成因是什么?应该如何化解这些财政困境呢?这些都成为了改善地方政府农村公共服务供给现状,提高农村公共服务供给水平的重要议题。本文以财政分权理论、公共产品理论等相关理论为理论工具,并结合个案分析,从财政视角对广西农村公共服务的财政供给状况及其困境进行了研究,并从实际出发,提出化解地方政府农村公共服务供给中财政困境的对策和建议。全文共五章。第一章为绪论,介绍了国内外关于地方政府提供农村公共服务的研究现状,本文的研究方法及研究思路。第二章主要是对农村公共服务的相关概念进行界定,并对相关理论进行了阐述。以上两章作为研究的基础部分,为后续研究做出铺垫。第三章在了解广西提供农村公共服务现状的基础上,对X镇进行个案分析,最终得出所面临的财政困境主要有财政资金不足、支出结构不合理以及财政管理体制不健全等。第四章深入分析了广西在农村公共服务供给中财政困境的成因所在。第五章提出了化解广西农村公共产品供给中财政困境的相关对策和建议,主要有以下几方面:优化分税制;优化财政转移支付制度;加强财政资金的监督管理;优化农村公共服务供给的财政支出结构;提高农村公共服务的自我财政供给能力;推动农村公共产品供给主体的多元化等。
[Abstract]:With the development of rural economy and the improvement of living standards of rural residents, the demand for public services of the broad masses of farmers is also gradually increasing, and increasingly diversified, but as we all know. At present, the level of rural public service supply in China is at a lower level, far from meeting the public service needs of the broad masses of farmers. The important reason is that local governments are facing serious financial difficulties in the supply of rural public services. What is the cause? How can we resolve these financial difficulties? These have become an important topic to improve the local government rural public service supply and improve the level of rural public service supply. This paper takes fiscal decentralization theory public product theory and other related theories as theoretical tools. And combined with the case study, from the financial perspective of Guangxi rural public service financial supply situation and its plight were studied, and from the reality. Put forward the solution of the local government in the supply of rural public service financial difficulties and suggestions. There are five chapters. The first chapter is the introduction, introduced the domestic and foreign research on the local government to provide rural public services. The second chapter is to define the related concepts of rural public services, and to elaborate the relevant theories. The above two chapters as the basic part of the study. The third chapter on the basis of understanding the current situation of Guangxi to provide rural public services, X Town case analysis, finally concluded that the main financial difficulties faced by the lack of financial funds. Chapter 4th deeply analyzes the causes of the financial predicament in the supply of rural public services in Guangxi. Chapter 5th proposes to resolve the financial difficulties in the supply of rural public goods in Guangxi. Chapter 5th proposes to resolve the financial difficulties in the supply of rural public goods in Guangxi. The relevant countermeasures and suggestions of the political dilemma. The main aspects are as follows: optimizing the tax distribution system; Optimizing the financial transfer payment system; Strengthening the supervision and management of financial funds; Optimizing the financial expenditure structure of rural public service supply; Improving the self-finance supply capacity of rural public service; To promote the supply of rural public goods to diversify the main body.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.8;F327

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