【硕士论文】广西宾阳县乡财县管财政管理改革研究.doc

硕士学位论文 广西宾阳县“乡财县管” 财政管理改革研究 A Dissertation Submitted in Partial Fulfillment of the Requirements for the Degree of Master of Public Administration A Study of the Fiscal Management Reform of “the system of Villages and Towns’ Public Finance Managed by Its’ County Government” in Binyang County 摘 要 基层财政困难及如何缓解基层财政困难，特别是如何缓解乡镇级财政困难，是当前行政管理工作的一大重点和难点。积极探索乡镇财政解困之路，对构建和谐社会有着十分重要的现实意义。 随着社会主义市场经济的建立，特别是农村税费改革后，乡镇财政运行和管理的条件及环境发生了很大变化，已经不能适应农村税费改革后新形势的需要和公共财政管理改革的要求，乡镇财政的发展遇到了前所未有的困难，乡镇财政的运行和管理存在一些亟待解决的矛盾和问题。本文认为，乡镇财政困难不仅仅是乡镇财源匮乏、体制原因，也是乡镇财政供养人员失控、负债沉重、支出管理混乱等乡镇财政管理水平、管理方式不适应有关。本文从加强乡镇财政管理的角度，对广西宾阳县乡镇财政管理现状进行分析，揭示其面临的困境和管理中存在的主要问题，同时，在充分借鉴各地成功经验基础上，系统、完整地提出了构建宾阳县“乡财县管”财政管理改革模式。 全文分为五部分。第一部分介绍了本文选题背景及研究现状和本文的研究意义；第二部分，在概述我国乡镇财政产生与发展、职能范围、管理基本内容的基础上，对广西宾阳县乡镇财政管理现状及存在问题进行实例分析；第三部分，从有效提供公共产品和公共服务的角度，分析构建“乡财县管”模式的目标及应注意的问题；第四部分，从指导思想、基本原则、具体内容及操作层面上，系统阐述构建宾阳县“乡财县管”财政管理模式，侧重于实践性、可操作性；第五部分，在总结全文基本观点的基础上，提出对乡镇财政未来改革的展望。 宾阳县乡镇财政乡财县管财政管理改革 Abstract cal management of the villages and towns can not meet the needs of the reform of pThe difficulty of the fiscal problems existing in local governments especially in the villages and towns government is the focal point in the public administration in China. How to extricate from the difficult condition will make a significant contribution to the building of a harmonious society. With the development of the socialist market economy and the effects of the reform of the tax system in the country side, the fiublic financial because of the new conditions and situations. The development of the villages and towns’ public involves into an unprecedented difficult conditions. The problem of the running and managing the villages and towns’ public finance should be solved urgently. The thesis makes the points that the shortage of financial resources and system defect is not the only reason of those difficulties which also result from heavy liability, disturbance of expenditure management, inferior management, and inappropriate methods. For strengthenin