本文選題：山東省 + 公共財政　； 參考：《昆明理工大學(xué)》2014年碩士論文

【摘要】：農(nóng)業(yè)作為一個國家的基礎(chǔ)性產(chǎn)業(yè),在國民經(jīng)濟建設(shè)、維護社會穩(wěn)定、保持國家獨立等方面發(fā)揮了重要的作用。中央政府認(rèn)識到農(nóng)業(yè)在我國社會發(fā)展中的重要作用,為此也采取了一系列措施促進農(nóng)業(yè)的發(fā)展。改革開發(fā)以來,我國各級政府對農(nóng)業(yè)的財政支出額度不斷加大,在有效促進農(nóng)業(yè)發(fā)展的同時也產(chǎn)生了一些疑問：現(xiàn)有的財政農(nóng)業(yè)支出規(guī)模是否合理、財政農(nóng)業(yè)支出的投入產(chǎn)出效率如何,以后財政農(nóng)業(yè)支出應(yīng)怎樣發(fā)展等。 為此,本文以山東省為例,對其進行了財政農(nóng)業(yè)支出的研究,主要的研究如下：首先,本文介紹了財政農(nóng)業(yè)支出的相關(guān)理論,主要包括公共財政理論的發(fā)展、公共財政的職能,我國財政農(nóng)業(yè)支出政策的歷史演變和發(fā)展趨勢,為后續(xù)的分析做鋪墊。其次,詳細分析了山東省近年來的農(nóng)業(yè)財政支出的絕對規(guī)模、相對規(guī)模、綜合效率以及純技術(shù)效率等方面,通過分析對目前山東省財政農(nóng)業(yè)支出的現(xiàn)狀有了一個全面的了解,并發(fā)現(xiàn)山東省財政農(nóng)業(yè)支出存在總量上的不足、財政農(nóng)業(yè)支出的使用效率低下,山東省各地級市的財政農(nóng)業(yè)支出以及使用方面存在很大的差距。第三,針對山東省財政農(nóng)業(yè)支出的現(xiàn)狀以及存在的問題,提出了完善山東省財政農(nóng)業(yè)支出與管理的對策,可以通過采取改革稅收體制,建立一個多渠道、多層次的財政農(nóng)業(yè)支持體系來加大對山東省農(nóng)業(yè)的財政支持力度,提高財政農(nóng)業(yè)資金的使用效率等手段來解決目前山東省的財政農(nóng)業(yè)支出問題。通過加大對財政農(nóng)業(yè)支出的監(jiān)管以及加強財政農(nóng)業(yè)支出的立法工作來加強對山東省財政農(nóng)業(yè)支出的管理的工作。最后對山東省的財政農(nóng)業(yè)支出的未來發(fā)展做出展望。
[Abstract]:As a basic industry of a country, agriculture plays an important role in national economic construction, social stability and national independence. The central government recognizes the important role of agriculture in the social development of our country, and therefore takes a series of measures to promote the development of agriculture. Since the reform and development, the government at all levels of our country has been increasing the amount of financial expenditure on agriculture, while effectively promoting the development of agriculture, there are also some questions: whether the scale of the existing fiscal expenditure on agriculture is reasonable, What is the input-output efficiency of fiscal agricultural expenditure, and how should fiscal agricultural expenditure develop in the future? Therefore, this article takes Shandong Province as an example, carries on the financial agriculture expenditure research, the main research is as follows: first, this article has introduced the finance agriculture expenditure correlation theory, mainly includes the public finance theory development, the public finance function, The historical evolution and development trend of China's fiscal agricultural expenditure policy pave the way for subsequent analysis. Secondly, the paper analyzes in detail the absolute scale, relative scale, comprehensive efficiency and pure technical efficiency of agricultural financial expenditure in Shandong Province in recent years. Through the analysis, it has a comprehensive understanding of the current situation of agricultural expenditure in Shandong Province. It is also found that the total amount of fiscal agricultural expenditure in Shandong Province is insufficient, the use efficiency of fiscal agricultural expenditure is low, and there is a big gap between the fiscal agricultural expenditure and the use of the fiscal agricultural expenditure in the prefecture-level cities of Shandong Province. Thirdly, in view of the current situation and existing problems of the fiscal agricultural expenditure in Shandong Province, the author puts forward the countermeasures to perfect the fiscal agricultural expenditure and management of Shandong Province, which can establish a multi-channel by adopting the reform of the tax system. Multi-level financial agriculture support system to increase the financial support to Shandong agriculture, improve the efficiency of the use of financial agricultural funds and other means to solve the current fiscal agricultural expenditure in Shandong Province. To strengthen the management of fiscal agricultural expenditure in Shandong Province, we should strengthen the supervision of fiscal agricultural expenditure and strengthen the legislative work of fiscal agricultural expenditure. Finally, the future development of agricultural expenditure in Shandong Province is prospected.
【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.8

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本文編號：2016251