開平市鎮(zhèn)財政改革問題研究
發(fā)布時間：2018-07-26 16:50
【摘要】：財政是政府的“理財之政”,是國家治理的基礎(chǔ)和重要支柱。黨的十八屆三中全會明確提出要深化財稅體制改革、建立現(xiàn)代財政制度。鎮(zhèn)作為與人民群眾聯(lián)系最為密切的一級政府,也自然成為我國財政體制中的關(guān)鍵一環(huán),其現(xiàn)代化建設(shè)及改革直接影響著財稅體制改革的成果進程。盡管改革開放以來我國經(jīng)濟取得了巨大成就,財政體制不斷優(yōu)化,財政管理改革快速推進,財政收入迅猛增長,但目前我國鎮(zhèn)財政仍然普遍存在嚴重的困難。目前來說,導(dǎo)致鎮(zhèn)財政出現(xiàn)嚴重困境的原因很多,包括財政體制方面,政府自身原因,自然條件原因等等。因此,如何提高鎮(zhèn)財政現(xiàn)代化水平,完善鎮(zhèn)政府治理能力,對推進財政現(xiàn)代化建設(shè)及提高區(qū)域內(nèi)經(jīng)濟活力具有非常重要的意義。因此,本文以開平市的鎮(zhèn)級財政作為研究對象,首先從鎮(zhèn)財政相關(guān)概念及基本理論入手,以公共產(chǎn)品理論、財政分權(quán)理論、財政轉(zhuǎn)移支付作為理論支撐,強調(diào)鎮(zhèn)財政的重要性,通過歷史性回顧,詳細研究了解開平市鎮(zhèn)級財政的發(fā)展與成效。其次,分析開平市目前鎮(zhèn)級財政存在的問題,面臨的困境以及問題的原因:鎮(zhèn)經(jīng)濟基礎(chǔ)薄弱、收支矛盾突出、鎮(zhèn)財政管理機構(gòu)不健全、鎮(zhèn)財政自身改革動力不足等。最后,提出解決以上問題應(yīng)從明確鎮(zhèn)政府職能改革、科學(xué)設(shè)計鎮(zhèn)級財政體制、提高鎮(zhèn)財政自主權(quán)等方面進行改進。通過對開平市的鎮(zhèn)財政困境以及開平市鎮(zhèn)財政體制的改革研究,力圖為鎮(zhèn)財政的改革及基層財政現(xiàn)代化建設(shè)提供一個思路,完善一套合理可行的適應(yīng)新形勢下的現(xiàn)代鎮(zhèn)財政體制制度。
[Abstract]:Finance is the government's "financial management", is the foundation and important pillar of national governance. The third Plenary session of the 18th CPC Central Committee explicitly proposed to deepen the reform of the fiscal and taxation system and to establish a modern financial system. Town as the most closely connected with the people of the first level of government, but also naturally become a key link in the financial system of our country, its modernization construction and reform directly affect the financial and taxation system reform process. Although great achievements have been made in China's economy since the reform and opening up, the financial system has been continuously optimized, the financial management reform has been carried forward rapidly, and the financial revenue has increased rapidly, there are still serious difficulties in the finance of towns in our country at present. At present, there are many reasons leading to the serious difficulties of town finance, including the financial system, the government itself, natural conditions and so on. Therefore, how to improve the level of town financial modernization and improve the governance ability of the township government is of great significance to promote the construction of financial modernization and enhance the regional economic vitality. Therefore, this paper takes the township finance of Kaiping as the research object, starting with the related concepts and basic theories of town finance, taking public product theory, fiscal decentralization theory and fiscal transfer payment as theoretical support, emphasizing the importance of town finance. Through historical review, the development and effect of Kaiping township finance are studied in detail. Secondly, this paper analyzes the existing problems, the difficulties and the causes of the present township finance in Kaiping city: the economic base of the town is weak, the contradiction of income and expenditure is prominent, the financial management organization of the town is not perfect, the power of the reform of the town finance itself is insufficient, and so on. Finally, it is suggested that the above problems should be improved from the following aspects: defining the functions of the township government, scientifically designing the township financial system, and improving the autonomy of the township finance. Through the study of the financial predicament of Kaiping and the reform of the financial system of Kaiping, this paper tries to provide a way of thinking for the reform of town finance and the modernization of grass-roots finance. Improve a set of reasonable and feasible modern town financial system adapted to the new situation.
【學(xué)位授予單位】：廣東財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.2
本文編號：2146655
[Abstract]:Finance is the government's "financial management", is the foundation and important pillar of national governance. The third Plenary session of the 18th CPC Central Committee explicitly proposed to deepen the reform of the fiscal and taxation system and to establish a modern financial system. Town as the most closely connected with the people of the first level of government, but also naturally become a key link in the financial system of our country, its modernization construction and reform directly affect the financial and taxation system reform process. Although great achievements have been made in China's economy since the reform and opening up, the financial system has been continuously optimized, the financial management reform has been carried forward rapidly, and the financial revenue has increased rapidly, there are still serious difficulties in the finance of towns in our country at present. At present, there are many reasons leading to the serious difficulties of town finance, including the financial system, the government itself, natural conditions and so on. Therefore, how to improve the level of town financial modernization and improve the governance ability of the township government is of great significance to promote the construction of financial modernization and enhance the regional economic vitality. Therefore, this paper takes the township finance of Kaiping as the research object, starting with the related concepts and basic theories of town finance, taking public product theory, fiscal decentralization theory and fiscal transfer payment as theoretical support, emphasizing the importance of town finance. Through historical review, the development and effect of Kaiping township finance are studied in detail. Secondly, this paper analyzes the existing problems, the difficulties and the causes of the present township finance in Kaiping city: the economic base of the town is weak, the contradiction of income and expenditure is prominent, the financial management organization of the town is not perfect, the power of the reform of the town finance itself is insufficient, and so on. Finally, it is suggested that the above problems should be improved from the following aspects: defining the functions of the township government, scientifically designing the township financial system, and improving the autonomy of the township finance. Through the study of the financial predicament of Kaiping and the reform of the financial system of Kaiping, this paper tries to provide a way of thinking for the reform of town finance and the modernization of grass-roots finance. Improve a set of reasonable and feasible modern town financial system adapted to the new situation.
【學(xué)位授予單位】：廣東財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.2
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