乡镇财政论文：我乡镇财政体制研究.docVIP

乡镇财政论文：我国乡镇财政体制研究 【中文摘要】乡镇财政是我国现行财政体制中最基层的一级财政,是国家财政的基石,是乡镇政府履行各项社会政治经济职能的财力基础。多年以来,乡镇财政在管理基层财政、组织地方税收方面发挥着非常重要的作用。随着1994年我国推行的分税制改革的不断深化,开始形成我国分税分级财政框架。但分税制改革仍然带有很大的过渡性质,在很大程度上保留了地方既得利益。在收入分配模式中,中央财政收入比重从分税制前5000亿元中的28.35%迅速上升到2009年财政收入总额近6.9万亿元中的52.4%。’同时,省和市级政府的财力也有集中趋势,只有县乡两级财政收入比重在下降。据统计,县乡财政供养人员近3000万人,约占全国财政供给人员的70%,但县乡财政本级财政收入却只相当于全国财政收入的17%不到。适当集中财力和财权,增强中央的宏观调控能力是必要的,但如果集中的程度过大,集中的速度过快,必然会对基层财政造成负面影响,使得基层财政出现资金严重不足的现象。本文从我国财政体制的基本理论出发,借鉴德国、美国、日本等三个国家财政管理经验,分析他们的财政体制在保障基层财政方面的内容及特征。同时以上海市浦东新区乡镇财政体制为研究对象,借鉴浦东经验提出分步解决乡镇财政体制问题的建议。 【英文摘要】Township finance is the most basic level in our current financial system. It is the cornerstone of the state finance. It is the economic base of township government to fulfill the social and political functions. Years, it is very important of township finance to manage the basic finance, organize the local taxes. Now, with the deepening of tax-sharing system reform in 1994, financial framework has already been formed. But, it largely retained the local government interests with great transitional nature. The result is that the central government revenue in the national proportion of total fiscal revenue is 28.35% before the tax-sharing system reform, and it up to 52.4% in 2009. Meanwhile, provincial and municipal governments have concentrated financial resources. Only county and township government revenue is falling. According to statistics, county and township government provide for nearly 3000 people which take up 70% of entire country. But county and township financial revenue take up 17% of the national revenue. It is necessary to concentrate financial resources, but if the degree of concentration is too large and the speed is too fast, inevitably have a negative impact on the county and township finance which make a serious shortage of funds.This paper is from the start of basic theory of China抯 financial system, learning from Germany, the United States, Japan and other financial management experience, analyse the conte