云南省村級公共產品供給一事一議財政獎補制度研究
本文選題:村級公共產品 + 供給制度; 參考:《重慶大學》2014年碩士論文
【摘要】:實施一事一議財政獎補制度,是為了進一步鞏固農村稅費改革成果,是為扎實推進社會主義新農村建設而提出的一項專門針對村級公共產品供給的支農惠農制度。一事一議財政獎補作為我國農村稅費改革的配套制度,其主要是用來解決“后稅費時代”農村集體生產公益事業(yè)建設不足問題。從實踐來看,一事一議財政獎補制度在提高我國村級公共產品供給效率上發(fā)揮了重大作用,在一定程度上推進了我國農村地區(qū)基層民主建設、促進了民生需求與政府供給的吻合、拓寬了農村民生建設資金的來源渠道、改善了農村的生活條件、促進了農村經濟的發(fā)展。但是,一事一議財政獎補制度在實施的過程中同樣面臨各種各樣的問題,這些問題既有制度本身的問題,,也有操作層面的問題,具體表現在制度比較僵化、基層政府執(zhí)行力較低、資金使用效率不高、村民積極性不高、后續(xù)管理不足等方面。這些問題的存在明顯制約了一事一議財政獎補制度效果的發(fā)揮。有鑒于此,文章主要從一事一議財政獎補制度本身和實踐存在的問題這一角度出發(fā)來進行研究。 本論文立足云南省的調查研究,借助公共財政和公共產品等相關理論學說來解析村級公共產品供給一事一議財政獎補制度的科學內涵及其本質特征,通過問卷和實地走訪來全面了解云南省村級一事一議財政獎補制度實施情況,探究制度在推行過程中遇到的主要困難,并對存在的問題進行深入分析,從而提出在實踐層面具有可操作性的政策建議,為村級公共產品供給制度的完善與創(chuàng)新研究提供一定的理論與實證依據。
[Abstract]:The implementation of this system is to further consolidate the achievements of the rural tax and fee reform and to promote the construction of a new socialist countryside. It is a system of supporting agriculture and benefiting agriculture specially aimed at the supply of public goods at the village level. As a supporting system of rural tax and fee reform in our country, it is mainly used to solve the problem of insufficient construction of rural collective production and public welfare in "post-tax era". From the point of view of practice, the system of financial award and compensation has played an important role in improving the efficiency of the supply of public goods at the village level in our country, and to a certain extent has promoted the construction of grass-roots democracy in rural areas of our country. It has improved the living conditions of the rural areas and promoted the development of the rural economy by promoting the matching of the demand of the people's livelihood with the supply of the government, widening the sources of funds for the construction of the rural people's livelihood and improving the living conditions in the countryside. However, in the process of implementation of the financial award and compensation system, the financial award and compensation system also faces a variety of problems. These problems include both the problems of the system itself and the problems of the operational level, which are manifested in the system being rather rigid. Grass-roots government execution is low, fund use efficiency is not high, villager enthusiasm is not high, follow-up management is insufficient and so on. The existence of these problems obviously restricts the effect of financial award-compensation system. In view of this, the article mainly discusses the financial award and compensation system itself and the existing problems in practice. Based on the investigation and research of Yunnan Province, this paper analyzes the scientific connotation and essential characteristics of the financial award and supplement system by means of the relevant theories of public finance and public goods. Through questionnaires and field visits, we can comprehensively understand the implementation of the financial award and compensation system at the village level in Yunnan Province, explore the main difficulties encountered in the implementation of the system, and conduct an in-depth analysis of the existing problems. Therefore, some practical policy suggestions are put forward, which can provide some theoretical and empirical basis for the improvement and innovation of village public goods supply system.
【學位授予單位】:重慶大學
【學位級別】:碩士
【學位授予年份】:2014
【分類號】:F320;F812.0
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