我国乡镇财政管理的研究.pdfVIP

⑧ 硕士学位论文 MASTER’S l}iESIS 本文的创新主要表现在四个方面：一是在理论上较为准确地阐述了乡镇财 政管理的特殊性和复杂性，使人们对乡镇财政有更深刻的认识：二是以一个基 层行政领导者的切身体验找出了乡镇财政管理实际工作中存在的问题，对问题 成因的剖析具有一定的深刻性和自己的见解：三是在转变政府职能中提出了简 化乡镇职能，实行乡村分治、条块分离的新论点。四是文中提出的化解乡镇财 政危机的对策具有较大的可操作性。 关键词：乡镇财政管理：基层政权建设：分税制：财政危机 ⑧ 硕士学位论文 MASIER’STIlESIS Abstract Village and township finance，which is‘juvenility”finance，is not perfect not only in practice bnt also in theory．Many problems concerning about it are to be solved．Especially,atier the reformation of financial system whose purpose is 10 carry out the allocation oftaxation system，the dimculty oftile village and township finance which has been the common problem in the course of the development and the reformation of the finance，has aroused the people’s attention from all walks of life，and also makes the village and township finance face up to more and rnore difficulty in the new situation．Tile condition of the township finance makes many direct effects on the construction of the grass—roots regime．The construction of the village and township finance is relevant to the political stabilization of the country and the social stability,affects the continual development oftile rural economic，and also the solution to the problems of the agricultnre and tile country and the farmer． Having worked as mayor and secretariat of party committee in the township tbr about 8 years，1 have thought of the problems of the village and township finance，and also felt pity about the shortage of the theoretical reseat。ch of the village and township finance management．In 1 996，I knew nothing about the village and township finance management when 1 was transferred to the president of the country from the organ of the county party committee．Due to shortage of the materials and tile theoretical research，the purpose of writing this thesis is to cause the experts’attention to make the research about tim village and town．ship finance management perfect in order to offer the village and township cadt‘es with theoretical guidance