农村税费改革论文：村税费改革后乡镇财政职能问题研究.docVIP

农村税费改革论文：农村税费改革后乡镇财政职能问题研究 【中文摘要】乡镇财政是我国最基层一级的财政,无论在理论研究上,还是在实践探索中都还有许多不完善的地方,还有许多问题和矛盾有待思考、解决。特别是农村税费改革,通过合并、简化税费,取消农村教育集资政策,调整农业税政策等,对乡镇财政产生了巨大影响,主要表现为：乡镇财政收入大幅减少,乡镇财政人员分流,从而使乡镇财政职能发生了根本变化,即收入职能弱化,预算职能弱化,资金监管职能弱化等。但是,随着国家对农业、农村投入的加大,客观上又需要乡镇财政加强支出职能,强化资金监管职能,强化服务职能等,又需要调进一步强化乡镇财政职能。正是在这种情况下,笔者选择对农村税费改革后乡镇财政职能问题进行研究。本文结合江西赣州有关县区实际,探讨其农村税费改革后乡镇财政职能的运行情况及存在的问题,并对问题产生的原因进行分析,从而提出进一步加强乡镇财政职能的对策建议。全文共分五章：第一章为导论；第二章对农村税费改革与乡镇财政职能概述；第三章对农村税费改革后赣州市乡镇财政职能的现状进行分析；第四章提出完善农村税费改革后乡镇财政职能的对策建议；第五章是结论和展望。文章的重点是提出了农村税费改革后完善乡镇财政职能的对策建议,主要包括：一是进一步加强资金监管职能；二是进一步加强服务职能：三是进一步加强财源建设职能；四是进一步加强预算管理职能；五是进一步加强会计核算职能；六是进一步加强资产与债权债务管理职能；七是进一步加强协调组织收入职能。文章最后还对下一步研究提出了展望。 【英文摘要】As the basic finance in china, the county finance has been faced with lots of problems existing in both theory and practice. These problems need thinking and solving, especially many reforms of county finance are on its way. All these reforms have brought great effects on many aspects such as decreasing revenue, reposition of personnel, which have weakened the county抯 financial functions. However, the reality forced the county抯 finance to strengthen many other functions such as expensing, fund supervision. Based on such reality, the paper focuses on the function of the county finance after the tax reform as its main issue.Based on the current situations of Gan Zhou city, the paper tries to discuss the following seval issues. These issues are:the current state of county抯 financial functions after the reforms, existing problems, the analysis of causes, the relative methods as well as suggestions. The paper has five chapters. Chapter one is the introduction; chapter two is the survey of both the reforms concerning county抯 expenses of taxation and the functions about the county finance. Chapter three is the analysis of the current function in county finance. Chapter four is the suggestions. The last chapter is something about the conclusion and prediction.The focus of this paper is to suggest recommendations in the rura