本文選題：縣鄉(xiāng)財政　切入點：管理體制　出處：《內(nèi)蒙古大學(xué)》2014年碩士論文

【摘要】：郡縣治,則天下安。縣鄉(xiāng)財政作為我國財政體系中的最基層,為縣鄉(xiāng)政權(quán)的正常運轉(zhuǎn)及公共服務(wù)和社會管理的滿足,提供了重要的財力保障,是反映地方財政狀況的晴雨表�；鶎迂斦芾眢w制的穩(wěn)固,直接關(guān)系到地方財政的運轉(zhuǎn)、關(guān)系到地方政權(quán)的建設(shè)和國家的“三農(nóng)”政策的實施,對社會主義新農(nóng)村建設(shè)和農(nóng)村社會的和諧穩(wěn)定具有重要的意義。 1994年分稅制財政體制改革以來,內(nèi)蒙古自治區(qū)呼和浩特市不斷嘗試和完善了現(xiàn)行財政管理體制,特別是2003年實施市縣之間的新財稅體制后,呼和浩特市各縣鄉(xiāng)的經(jīng)濟(jì)發(fā)展水平與公共財政管理能力都得到了快速提升,縣鄉(xiāng)產(chǎn)業(yè)結(jié)構(gòu)穩(wěn)步調(diào)整,大大提高了財政收入組織的積極性,進(jìn)一步加強(qiáng)了支出的管理,使支出結(jié)構(gòu)不斷優(yōu)化。但隨著全市經(jīng)濟(jì)的快速發(fā)展、社會保障和服務(wù)能力的快速提升,由于省以下的財政管理體制不順暢,諸如縣鄉(xiāng)財力與支出責(zé)任不對稱、縣鄉(xiāng)主體稅源缺乏、轉(zhuǎn)移支付制度不完善等管理體制問題日益凸顯,使縣鄉(xiāng)自主權(quán)和積極性受挫。特別是在2006年實施農(nóng)村稅費改革后,作為縣鄉(xiāng)財政收入主要來源之一的農(nóng)業(yè)稅取消后,使縣鄉(xiāng)財政收入大大縮減,進(jìn)一步加劇了縣鄉(xiāng)財政收入的困難。部分縣鄉(xiāng)財政入不敷出,甚至有的縣鄉(xiāng)的正常公用經(jīng)費都難以保障,截留、挪用專項資金的情況時有發(fā)生,財經(jīng)違紀(jì)風(fēng)險進(jìn)一步加大。為此,強(qiáng)化和完善縣鄉(xiāng)財政管理體制顯得尤為迫切。 文章以呼和浩特市縣鄉(xiāng)財政管體制為研究對象,對其體制的發(fā)展演變進(jìn)行了回顧,前期開展了大量的實地調(diào)研,采用事實論證與數(shù)據(jù)指標(biāo)的對比,真實的反映了呼和浩特市縣鄉(xiāng)財政管理體制中存在的問題,并對呼和浩特市縣鄉(xiāng)財政問題的體制性原因進(jìn)行了分析,找出了呼和浩特市縣鄉(xiāng)財政管理體制存在問題的根源所在,有針對性地提出了完善呼和浩特市縣鄉(xiāng)財政管理體制的可行性建議,即：減少不必要的政府層級和財政層級,合理確定呼和浩特市縣鄉(xiāng)政府間事權(quán)與支出責(zé)任,改革稅制、構(gòu)建完整的地方稅體系,建立縣鄉(xiāng)基本財力保障機(jī)制、完善轉(zhuǎn)移支付制度,積極嘗試“省直管縣”,繼續(xù)深化“鄉(xiāng)財縣管”改革,建立健全縣鄉(xiāng)債務(wù)管理制度,加強(qiáng)財政監(jiān)督管理、推動縣鄉(xiāng)財政法制化建設(shè)。為呼和浩特市縣鄉(xiāng)財政管理體制的合理優(yōu)化提供了有力的理論支持和決策參考。
[Abstract]:As the lowest level in our country's financial system, county and township finance provides an important financial guarantee for the normal functioning of the county and township government and for the satisfaction of public services and social management. It is a barometer reflecting the local financial situation. The stability of the financial management system at the grass-roots level is directly related to the operation of the local finance, to the construction of local political power and to the implementation of the "three rural" policies of the country. It is of great significance to the construction of new socialist countryside and the harmony and stability of rural society. Since the reform of the tax sharing system in 1994, Hohhot City, Inner Mongolia Autonomous region, has constantly tried and perfected the current financial management system, especially after the implementation of the new fiscal and taxation system between cities and counties in 2003. The level of economic development and the ability of public finance management in the counties and townships of Hohhot have been rapidly upgraded, and the industrial structure of counties and townships has been steadily adjusted, which has greatly increased the enthusiasm of financial revenue organizations and further strengthened the management of expenditures. But with the rapid development of the city's economy and the rapid improvement of social security and service capacity, the financial management system below the provincial level is not smooth, such as the asymmetry between county and township financial resources and expenditure responsibilities. The lack of tax sources and the imperfections of the transfer payment system have made the autonomy and enthusiasm of counties and townships frustrated, especially after the implementation of the rural tax and fee reform in 2006. The cancellation of agricultural tax, one of the main sources of county and township financial revenue, has greatly reduced the financial revenue of counties and townships, further exacerbating the difficulties of fiscal revenue in counties and townships. Some counties and townships are living beyond their means. Even the normal public funds of some counties and townships are difficult to guarantee. The situation of withholding and misappropriating special funds occurs from time to time, and the risks of financial and economic violations are further increased. Therefore, it is particularly urgent to strengthen and perfect the financial management system of counties and townships. Taking the financial management system of the county and township of Hohhot as the research object, this paper reviews the development and evolution of its system, carries out a large number of field investigations in the early stage, and adopts the comparison of facts and data indicators. It truly reflects the problems existing in the financial management system of the county and township in Hohhot, and analyzes the institutional causes of the financial problems in the counties and townships of Hohhot, and finds out the root causes of the problems existing in the financial management system of the counties and townships in Hohhot. The paper puts forward some feasible suggestions to perfect the financial management system of the county and township in Hohhot, that is, to reduce the unnecessary levels of government and finance, to reasonably determine the power and responsibility of expenditure between the governments of the counties and townships of Hohhot, and to reform the tax system. To construct a complete local tax system, to establish the basic financial security mechanism of counties and townships, to perfect the transfer payment system, to actively try to "administer counties directly by provinces", to continue to deepen the reform of "management of township finance and counties", and to establish and improve the system of county and township debt management. Strengthening the financial supervision and management, promoting the construction of county and township financial legalization, provides a powerful theoretical support and decision reference for the rational optimization of the county and township financial management system in Hohhot.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.7

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