本文選題：鄉(xiāng)鎮(zhèn)財政　切入點：機構(gòu)設(shè)置　出處：《天津大學(xué)》2014年碩士論文

【摘要】：鄉(xiāng)鎮(zhèn)財政是國家財政的重要組成部分，是國家基層財政組織。鄉(xiāng)鎮(zhèn)財政是鄉(xiāng)鎮(zhèn)政府為完成國家規(guī)定的財政任務(wù)及實現(xiàn)鄉(xiāng)鎮(zhèn)政府職能的需要，憑借政治權(quán)力，對鄉(xiāng)鎮(zhèn)所屬范圍內(nèi)的一部分社會產(chǎn)品和國民收入進行分配和再分配所形成的一種特殊分配關(guān)系。鄉(xiāng)鎮(zhèn)財政自建立以來，，在各級政府領(lǐng)導(dǎo)和財政部門的重視下，發(fā)展迅速，不僅在搞活農(nóng)村經(jīng)濟中發(fā)揮了不可替代的作用，而且對縣級經(jīng)濟的發(fā)展和縣級財政平衡也發(fā)揮著舉足輕重的作用。 伴隨著我國經(jīng)濟社會發(fā)展和“省直管縣”、“鄉(xiāng)財縣管”等財政管理制度改革的深入及農(nóng)村經(jīng)濟、社會形勢的不斷變化，鄉(xiāng)鎮(zhèn)財政的職能也隨之改變。鄉(xiāng)鎮(zhèn)財政職能的發(fā)揮是社會主義新農(nóng)村建設(shè)的重要保證。本文以鄉(xiāng)鎮(zhèn)財政機構(gòu)設(shè)置及隊伍建設(shè)為主題，通過對河北省鄉(xiāng)鎮(zhèn)財政機構(gòu)建設(shè)和人員配備現(xiàn)狀研究，發(fā)現(xiàn)其存在職能定位不夠清晰、管理體制未理順、財政機構(gòu)性質(zhì)錯位、干部隊伍缺乏穩(wěn)定、鄉(xiāng)鎮(zhèn)財政人手緊張、歷史遺留問題未解決等嚴(yán)重制約鄉(xiāng)鎮(zhèn)財政職能有效發(fā)揮的諸多問題。以推進農(nóng)村改革發(fā)展、實現(xiàn)基層財政規(guī)范化管理為目標(biāo)，提出了合理界定鄉(xiāng)鎮(zhèn)財政職能、加強鄉(xiāng)鎮(zhèn)財政制度建設(shè)、統(tǒng)一鄉(xiāng)鎮(zhèn)財政管理體制、強化機構(gòu)和干部隊伍建設(shè)、明確鄉(xiāng)鎮(zhèn)財政崗位設(shè)置和人員編制、全面提升鄉(xiāng)鎮(zhèn)財政人員素質(zhì)、妥善解決歷史遺留問題，切實提高管理水平等措施建議。
[Abstract]:Township finance is an important part of national finance, is the national financial organizations at the grass-roots level.Township finance is the need for the township government to fulfill the financial tasks stipulated by the state and to realize the functions of the township government, relying on political power.A special distribution relationship formed by the distribution and redistribution of some social products and national income within the scope of villages and towns.Since its establishment, township finance has developed rapidly with the attention of government leaders and financial departments at all levels, and has not only played an irreplaceable role in invigorating the rural economy.Moreover, it also plays an important role in the development of county economy and the balance of county finance.With the development of economy and society in our country and the reform of financial management system such as "managing county directly by province" and "management of township finance county", and with the change of rural economy and social situation, the function of township finance has also changed.The function of township finance is an important guarantee for the construction of new socialist countryside.Based on the study of the present situation of the establishment and staffing of the township financial institutions in Hebei Province, this paper takes the establishment of the township financial institutions and the construction of the contingent as the theme. It is found that the functional orientation is not clear enough, the management system is not straightened out, and the nature of the financial institutions is misplaced.The lack of stability of cadres, the shortage of financial manpower in villages and towns, and the unresolved problems left over from history have seriously restricted the effective performance of the functions of township finance.In order to promote the reform and development of rural areas and realize the standardized management of grass-roots finance, this paper puts forward a reasonable definition of the functions of township finance, strengthening the construction of township financial system, unifying the financial management system of villages and towns, and strengthening the construction of institutions and cadres.It is suggested that the establishment and staffing of township finance posts should be made clear, the quality of township finance personnel should be comprehensively promoted, the problems left over by history should be solved properly, and the management level should be improved.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.2

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 黃佩華;財政體制改革路有多遠(yuǎn)[J];中國改革;2000年06期

本文編號：1696186