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西部某省鄉(xiāng)鎮(zhèn)債務問題的財政研究

發(fā)布時間:2018-03-02 21:42

  本文選題:鄉(xiāng)鎮(zhèn)債務 切入點:體制創(chuàng)新 出處:《云南財經(jīng)大學》2012年碩士論文 論文類型:學位論文


【摘要】:鄉(xiāng)鎮(zhèn)債務問題已經(jīng)成為我國構(gòu)建社會主義和諧社會和建設社會主義新農(nóng)村必須解決的首要難題。農(nóng)村發(fā)展進入“后農(nóng)業(yè)時代”后,鄉(xiāng)鎮(zhèn)債務規(guī)?傮w上急劇增長,,債務風險逐步增大,化解鄉(xiāng)鎮(zhèn)債務風險已經(jīng)成為了刻不容緩的重要工作。鄉(xiāng)鎮(zhèn)債務問題能否得到妥善解決,直接關系到農(nóng)業(yè)發(fā)展、農(nóng)村穩(wěn)定和農(nóng)民增收,關系到全國發(fā)展的大局。 本研究共分為五部分。第一部分為緒論簡明闡述了研究的背景和意義、國內(nèi)外的研究現(xiàn)狀、本研究的目的、主要內(nèi)容和結(jié)構(gòu)安排。第二部分是本研究立論的理論基礎,界定了鄉(xiāng)鎮(zhèn)債務的具體含義,對鄉(xiāng)鎮(zhèn)債務進行了分類,概括了鄉(xiāng)鎮(zhèn)債務的基本特征,同時論述了公共產(chǎn)品理論、財政分權(quán)理論、新制度經(jīng)濟學理論,并從中得到了相應的啟示。 第三部分對我國西部某省鄉(xiāng)鎮(zhèn)債務現(xiàn)狀進行了概述,得出了鄉(xiāng)鎮(zhèn)債務帶有普遍性的基本判斷。并以XX個評價指標為基礎,運用主成分分析、因子分析方法對鄉(xiāng)鎮(zhèn)債務風險進行了評估。第四部分分階段對西部某省鄉(xiāng)鎮(zhèn)債務的產(chǎn)生和演化過程進行了描述,在此基礎上,從不同角度分析了西部某省鄉(xiāng)鎮(zhèn)債務產(chǎn)生的原因,為下文提出具有針對性的政策建議奠定了論述基礎。 第五部分根據(jù)分析的結(jié)果提出了防范和化解西部某省鄉(xiāng)鎮(zhèn)債務的相關對策,必須進一步完善現(xiàn)行分稅制財政體制,建立高效的財政基本法,統(tǒng)一債務管理體制,盡快化解現(xiàn)有債務,才能有效地解決西部某省鄉(xiāng)鎮(zhèn)債務問題。
[Abstract]:The problem of township debt has become the most important problem that must be solved in constructing a harmonious socialist society and building a new socialist countryside. After the rural development enters the "post-agricultural era", the scale of the township debt has increased sharply on the whole. The debt risk has gradually increased, and resolving the township debt risk has become an urgent and important task. Whether the township debt problem can be properly solved is directly related to the development of agriculture, the stability of rural areas and the increase of farmers' income. Related to the overall situation of national development. This research is divided into five parts. The first part is a brief introduction of the background and significance of the study, the domestic and foreign research status, the purpose of this study, the main content and structural arrangements. The second part is the theoretical basis of this research. This paper defines the concrete meaning of the township debt, classifies the township debt, summarizes the basic characteristics of the township debt, and discusses the theory of public goods, the theory of fiscal decentralization and the theory of new institutional economics, from which the corresponding enlightenment is obtained. The third part summarizes the present situation of township debt in a certain province in the west of China, and obtains the basic judgment that township debt is universal. Based on XX evaluation indexes, principal component analysis is used. This paper evaluates the risk of township debt by factor analysis. In 4th, it describes the process of generation and evolution of township debt in a western province in stages. On the basis of this, it analyzes the causes of township debt in a western province from different angles. It lays a discussion foundation for the following policy suggestions. Based on the results of the analysis, the 5th part puts forward some countermeasures to prevent and resolve the township debt in a certain western province. It is necessary to further improve the current tax sharing financial system, establish an efficient financial basic law, and unify the debt management system. Only by resolving existing debts as soon as possible can we effectively solve the problem of township debt in a certain province in the western region.
【學位授予單位】:云南財經(jīng)大學
【學位級別】:碩士
【學位授予年份】:2012
【分類號】:F812.5

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