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云南省財(cái)政支農(nóng)資金整合研究

發(fā)布時間:2018-08-04 20:37
【摘要】:近年來,黨中央、國務(wù)院和各級黨委、政府一直把“三農(nóng)”工作放在重中之重,財(cái)政支農(nóng)資金在類別上、總量上都在不斷增加,對促進(jìn)我國農(nóng)業(yè)和農(nóng)村發(fā)展發(fā)揮了積極作用。特別是2004-2013年以來,財(cái)政投入“三農(nóng)”力度不斷加大、強(qiáng)農(nóng)惠農(nóng)政策進(jìn)一步強(qiáng)化,機(jī)制創(chuàng)新取得新突破,基本公共服務(wù)均等化進(jìn)程不斷加快,支農(nóng)成效更加顯著,農(nóng)村農(nóng)業(yè)取得較快發(fā)展、民生問題逐步得以解決。 根據(jù)中央政策變化和云南省農(nóng)業(yè)發(fā)展具體情況,云南財(cái)政預(yù)算安排用于“三農(nóng)”的各項(xiàng)支出呈逐年增加態(tài)勢。黨的十八屆三中全會對于全面深化改革進(jìn)行了安排部署,把財(cái)稅體制改革放到了極其重要的位置。作為財(cái)稅體制中的重要環(huán)節(jié),財(cái)政支農(nóng)資金普遍存在資金管理多頭、投入分散、效益較低等現(xiàn)象。本文利用定量分析和定性分析相結(jié)合,實(shí)證分析和規(guī)范分析相結(jié)合,理論分析和實(shí)證研究相結(jié)合,總量分析和結(jié)構(gòu)分析相結(jié)合,加上文獻(xiàn)查詢方法等方法,通過對當(dāng)下云南省財(cái)政支農(nóng)資金整合的研究,發(fā)現(xiàn)既有體制下財(cái)政支農(nóng)資金管理權(quán)限的劃分極為分散、部門資金來源的分散和交叉重復(fù)并存、資金受益地區(qū)的分散和交叉重復(fù)并存、資金支出缺乏必要的論證、監(jiān)督和管理等一系列問題。通過對云南省財(cái)政支農(nóng)資金效率的模型分析,提出財(cái)政支農(nóng)資金整合的對策,力求為下一步改革提供意見,為提高當(dāng)?shù)卣峁┕伯a(chǎn)品的效率及財(cái)政支農(nóng)資金使用效率,建立云南現(xiàn)代財(cái)政支農(nóng)體系提供參考。
[Abstract]:In recent years, the Party Central Committee, the State Council, and party committees and governments at all levels have placed the work of "agriculture, countryside and farmers" at the top of the list, and the financial support funds for agriculture have been continuously increasing in terms of category and total amount, which has played a positive role in promoting the development of agriculture and rural areas in China. In particular, since 2004-2013, the intensity of financial input on agriculture, rural areas and farmers has been continuously increased, the policy of strengthening agricultural benefits has been further strengthened, new breakthroughs have been made in mechanism innovation, the process of equalization of basic public services has been continuously accelerated, and the results of supporting agriculture have become even more remarkable. Rural agriculture has made rapid development, livelihood problems have been gradually resolved. According to the change of central policy and the specific situation of agricultural development in Yunnan Province, the expenditure arranged for agriculture, rural areas and farmers in Yunnan Province is increasing year by year. The third Plenary session of the 18th CPC Central Committee made arrangements for the overall deepening of the reform and placed the reform of the fiscal and taxation system in an extremely important position. As an important link in the financial and taxation system, there are many phenomena in the financial support fund for agriculture, such as long fund management, scattered investment and low benefit. This paper combines quantitative analysis with qualitative analysis, empirical analysis with normative analysis, theoretical analysis with empirical research, total analysis with structural analysis, and literature inquiry methods. Based on the research on the integration of financial support funds in Yunnan Province, it is found that the division of the management authority of financial support funds is extremely scattered under the existing system, and the dispersion and overlapping of the sources of departmental funds coexist. The distribution and overlapping of the funds benefit areas exist, and the fund expenditure lacks the necessary demonstration, supervision and management and a series of problems. Based on the model analysis of the fund efficiency of financial support for agriculture in Yunnan Province, the paper puts forward the countermeasures of the integration of financial fund for agriculture, and tries to provide advice for the next step of reform, and to improve the efficiency of public goods provided by the local government and the efficiency of the use of financial funds for agricultural support. The establishment of Yunnan modern financial support for agriculture system to provide reference.
【學(xué)位授予單位】:云南大學(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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