安徽省县乡财政保障能力研究-公共管理专业论文.docxVIP

PAGE PAGE 1 安徽省县乡财政保障能力研究 摘 要 构建社会主义和谐社会的重心在基层，全面建设小康社会的重点在农村， 但我国县乡两级财力不足，财政保障能力偏弱的问题一直是财政工作面临的严 重问题，已成为我国财政制度设计上的“短板”以及财政运行中的薄弱环节。 本文在写作过程中调研分析了县乡财政保障能力薄弱的具体情况，从县乡财政 资金来源和资金结构等方面进行原因分析，力图为提高县乡财政保障能力提出 一些切实可行的政策建议。 本文立足安徽实际，在概括总结我国县乡财政保障能力现状基础上，采用 理论与实证分析、数理统计、比较分析等多种方式，对当前县乡财政保障能力 薄弱的成因进行深入剖析。受经济发展水平、社会政治文化环境等因素的影响 和制约，安徽省财政收支结构不尽合理、县乡可用财力偏低、财政自给能力呈 现“倒金字塔”格局、县乡债务沉重风险较大等。 围绕上述问题，本文结合安徽省经济社会发展实际，从支持经济发展、规 范转移支付、完善体制机制、制定政策措施和加强财政管理等方面，有针对性 地提出了加强安徽省县乡财政保障能力的对策和建议，以推动财政更好地服务 于安徽省经济社会发展。 关键词：财政;保障能力;安徽省 Study of Countys financial support capacity in Anhui Province ABSTRACT Since our goal is to build a harmonious society and a well-off society in an all-round way,we should put the bottom of society first, especially people in the country.While at our county levels, we are short in sufficient financial resources, the problem has been the essential part in the financial work, and become the short board in Chinas financial system as well as the weak links in financial operation. In this paper, we examine and analyze the country finances from the fiscal sources and fund structure in accordance with the specific conditions, and aim to offer practical recommendations . The paper makes an in-depth analysis of the causes of the current weak capacity ,basing on the truth in An Hui provinceand the summary of current country finances，using theoreticaland empirical analysis, mathematical statistics and so on. Affected and constrained by the facts such as economic development and socio-policy and culture, Anhui revenue and expenditure structure is not entirely reasonable, and county financial resources are accessible on the low level, financial self suffici-ency presented worse structure, countries remain heavy debt and high risk. Above all ,this paper contacts the actual economic and social development in An Hui province, from the part of supporting economic development, standardizing transfer payments, improving the institutional mechanisms policy and strengthening financial