关于乡镇财政职能定的思考1130.docxVIP

内蒙古财经大学双学士学位论文 乡镇财政职能定位的思考 作 者 单有为 院 系 财政税务学院 专 业 财政学（双学位） 年 级 2011级 学 号 112057106 指导教师 徐博 导师职称 教授 内 容 提 要 财政职能定位是构建新型公共财政制度的基础，决定着财政体制在整个经济体制中的地位，影响公共财政制度的各项具体体质安排，从而关系到我国财税体质进一步深化改革的方向、重点和路径。本文主要对乡镇财政职能定位进行分析，了解其影响因素和未来发展前景，并为完善和加强乡镇财政职能提出相应的改革措施，只有这样，才能更好的促进我国乡镇经济快速、健康有序的发展，才能逐步缩小城市差距，最终实现共同富裕。这也是本文的目的所在。此外，对乡镇财政职能定位的分析，还有助于科学理性的理解当前乡镇财政，合理把握基层政府从传统管理型向公共服务型转变，为各地区乡镇财政建设提供有益借鉴。注意提出自己的完善建议，不要一味地说好处 注意提出自己的完善建议，不要一味地说好处 关键词：新形势 财税体制改革 乡镇财政 职能定位 Abstract Financial function orientation is the basis for constructing the new system of public finance, determines the financial systems position in the economy as a whole, the specific physical arrangements affecting public finance system, which relates to fiscal fitness for further direction, focus and the path of deepening reform. In this paper, analysis of township financial function positioning and understanding its impact and future growth prospects, as well as improving and strengthening financial functions the corresponding reform measures in villages and towns, and only in this way, in order to better promote the development of township economy in a fast, healthy and orderly development, to gradually narrow the gap between urban ultimately achieve common prosperity. This is also the purpose of this article is. In addition, the analysis of township financial functions, also contribute to the scientific and rational understanding of the current Township finances, proper grass-roots governments shift from traditional management to public service, for the villages and towns finance in various regions to provide a useful reference. Key words: the new situation; the reform of the fiscal and taxation system; village and town finance; function orientation 目录 一、财政体制改革与乡镇财政职能定位 1 （一