[关于乡镇财政职能定位的思考.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 要财政职能是指财政作为国家政府分配社会产品、调节经济活动的重要手段所具有的职责和功能，是由财政本质所决定的财政所固有的，它是不以人的意志为转移的。而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制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，只有乡镇财政职能的合理定位，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，更好的服务“三农”。对此，本文提出了现阶段乡镇财政职能存在的问题，分析了乡镇财政将要面临的新形势，并提出完善乡级财政管理体制，规范乡镇财政监督职能，加强乡镇财政能力建设等改革措施。关键词：新形势 财税体制改革 乡镇财政 职能定位 AbstractFinancial function refers to finances as Governments in the distribution of social goods, an important means of regulating economic activity has the duties and functions is determined by a financial nature inherent in the financial, it is not independent of mans will.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 further deepen the reform of Chinas taxation system, key, and paths. This paper focuses on the analysis of township financial functions, only the villages and towns finance function is well positioned 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, better serve three agriculture.In this regard, the paper raised the issue of financial functions of villages and towns at the present stage, analysis of the villages and towns finance will be faced with a new situation, and proposes that the financial management system at the township level, regulatory financial supervisory functions, strengthen rural finance reform measures such as capacity-building. Key words: the new situation; the reform of the fiscal and taxation system; village and town finance; function orientation目录一、乡镇财政职能定位的背景与意义3（一）乡镇财政职能定位的背景3（二）乡镇财政职能定位的意义3二、目前乡镇财政职能存在问题分析3（一）乡镇财政管理职