發(fā)布時間：2018-05-28 18:21

  本文選題：村級組織 + 村級財務(wù)　； 參考：《湖南農(nóng)業(yè)大學(xué)》2013年碩士論文

【摘要】：近年來,隨著新農(nóng)村建設(shè)的不斷推進,湖南省農(nóng)民減負增收取得了一定的成績。農(nóng)民減負的主要政策措施是減免稅費,增收的主要措施是加大農(nóng)業(yè)投入,這樣也就暴露出來一個特殊的產(chǎn)物——村級債務(wù),因此,本文對村級債務(wù)問題進行深入研究,從而為化解村級債務(wù)提出建設(shè)性的意見。 本文首先對村級組織、村級財務(wù)和村級債務(wù)等概念進行界定,再從公共產(chǎn)品、公共財政、轉(zhuǎn)移支付、制度安排與變遷、財務(wù)管理等方面為本文研究尋求理論基礎(chǔ)。為深入了解湖南省農(nóng)村村級債務(wù)問題,本文對湖南省的慈利縣、洞口縣和平江縣的117個村的村級債務(wù)進行了調(diào)查和訪談,結(jié)果發(fā)現(xiàn)湖南省農(nóng)村村級債務(wù)問題已然是一個普遍性的問題；村級債務(wù)的主要構(gòu)成是基礎(chǔ)設(shè)施建設(shè)；村級債務(wù)的化解取決于村級財務(wù)收支的狀況。之后本文結(jié)合調(diào)查和訪談,從基礎(chǔ)設(shè)施建設(shè)、收入來源、財務(wù)管理、村民自治、農(nóng)民行動單位、財稅制度、鄉(xiāng)村非正式關(guān)系、村委成員能力和歷史債務(wù)等方面對村級債務(wù)的影響因素進行分析,最后本文提出的相關(guān)對策建議如下：(1)創(chuàng)新基礎(chǔ)設(shè)施建設(shè)模式；(2)拓寬村級收入來源；(3)提高財務(wù)管理水平；(4)保障村民自治權(quán)力；(5)完善地方財稅改革；(6)明確財政資源分配；(7)積極償還歷史債務(wù)。
[Abstract]:In recent years, with the development of new rural construction, Hunan farmers' income reduction has made some achievements. The main policy measures to reduce the burden of farmers are to reduce taxes and fees, and the main measures to increase income are to increase agricultural input, thus exposing a special product-village debt. Therefore, this paper makes a deep study on the issue of village debt. In order to resolve the village-level debt constructive advice. This paper first defines the concepts of village organization, village finance and village debt, and then seeks the theoretical basis for this study from the aspects of public goods, public finance, transfer payments, institutional arrangements and changes, financial management, and so on. In order to understand the problem of village debt in Hunan province, this paper investigates and interviews the debt of 117 villages in Cili County, Dongkou County and Pingjiang County of Hunan Province. The results show that the rural debt problem of Hunan Province is a universal one; the main composition of village debt is infrastructure construction; the resolution of village debt depends on the financial situation of village. Then this paper combines investigation and interview, from infrastructure construction, income source, financial management, villager autonomy, peasant action unit, finance and taxation system, rural informal relations, The paper analyzes the influencing factors of village debt in terms of the ability of village committee members and historical debt. Finally, the relevant countermeasures proposed in this paper are as follows: 1) innovating the infrastructure construction model 2) widening the income sources at the village level and improving the level of financial management 4) ensuring the villagers' autonomy power and perfecting the local fiscal and tax reform 6) making clear the division of financial resources With 7) active repayment of historical debt.
【學(xué)位授予單位】：湖南農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F302.6

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本文編號：1947718