《论乡镇财政困境的成因及对策》毕业学术论文.docVIP

2012届 　　 　　 　　　　　分类号： 　　　　　　　　　　　　　　　　　 单位代码 ：10452 专业论文（设计） 论乡镇财政困境的成因及对策 关键词：收入划分；事权与财权；转移支付；财政层级；地方财政  ABSTRACT In 1994, the Chinese government began to implement a tax system reform, to straighten out the financial relationship between central and local governments in the eight years of reform, enhance the national macro-control ability. However, due to the township finance supporting system inadequate, affecting the overall operation and functionality of the tax sharing system play, in particular the problem of insufficient supply of local public goods, and grass-roots government dysfunctional, long-term unresolved. Township financial difficulties, its a difficult situation in the contact environment of Chinas economic transition thinking, first of all, the township fiscal problems; in economic terms, the balance of payments, financial system, transfer payments aspects such as financial difficulties of the causes of the township analysis of causes; Finally, learn the advanced experience of Western countries, combined with Chinas specific national conditions, the balance of economic, revenue mechanisms, powers and property rights, the government hierarchy, transfer payments and other aspects proposed responses; for the establishment of norms, improve the efficient classification of tax the financial system to propose a solution. Keywords: division of revenue; rights and financial power; transfer payments; financial level; local financial 目 录 摘 要 I ABSTRACT II 前 言 4 1. 乡镇财务困境的突出表现 4 1.1收支矛盾突出 4 1.2债务负担沉重 5 1.3财政支出保障水平偏低 5 1.4 财政虚收问题突出 5 2. 乡镇财务困境的成因分析 5 2.1 经济方面的原因 6 2.2财政收支方面的原因 6 2.3财政体制方面的原因 7 2.4转移支付方面的原因 8 2.5 其他影响因素 8 3. 针对乡镇财务困境的解决对策 9 3.1加强乡镇区域经济建设 9 3.2 完善政府间财政收入的划分机制 9 3.3完善政府间财权与事权的划分机制 10 3.4 完善政府间转移支付制度 11 3.5 其他配套措施 11 结束语 12 注 释 13 参 考 文 献 14 谢 辞 15 前 言 分税制财政体制的建立和发展是我国财政领域的重大进步，它迈出了规范政府间财政分配关系的关键一步，为我国建立规范并与我国国情相适应的财政分权体制奠定了基础。分税制改革对我国的财政经济也产生了重要影响。乡镇财政收支普遍出现了困难的局面。据统统计，我国乡镇财政收入占全国财政总收入的20%，而全国财政供养人员总数的71%却须由乡镇政府供养