关于乡镇财职能定位的思考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。关键词：新形势财税体制改革 乡镇财政 职能定位AbstractFinancial 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）财政体制改革改革目的1（二）乡镇财政职能定位的意义1（三）财政体制改革对乡镇财政职能的影响1二、目前乡镇财政职能存在问题分析1（一）乡镇财政管理职能1（二）乡镇财政监督职能1（三）资源配置职能1（四）收入分配职能1（五）经济稳定和经济发展职能1（六）解决乡镇财政职能问题的对策及建议1三、新形势下乡镇财政职能合理定位思考1（一）乡镇财政面临的新形势1（二）科学界定新形势下乡镇财政职能，及时推动乡镇财政职能转变1参考文献1乡镇财政