后农业税时代乡镇公共财政建设探析-行政管理专业论文.docxVIP

第二部分针对第一部分的情况进行了分析。经济不发达，税源不充足是乡镇 第二部分针对第一部分的情况进行了分析。经济不发达，税源不充足是乡镇 财政困难局面的根本原因；同时，事权和财权不对称是乡镇财政困难的形成的重 要原因；乡镇机构膨胀，财政供养人员过多也直接造成了乡镇财政困难。有效监 督机制的缺乏，导致了乡镇资金使用不规范，效率低下。 第三部分根据第二部分的分析提出了改变乡镇财政现状的措施。要进一步巩 固农村税费改革成果，规范乡镇财政收支，防范化解乡镇财政债务风险，缓解乡 镇财政困难，维护农村基层政权和社会政治稳定，建设乡镇公共财政制度，需从 以下几个方面着手：大力培育财源，增加财政收入；控制财政支出；优化地方税 体系；建立健全乡镇政府采购制度；完善转移支付制度和化解乡镇债务：建立完 善乡镇政府国库建设。同时要进行相应的配套制度建设，用合适的方式巩固与发 展既有改革成果。 关键词：乡镇财政 财政体制改革 公共财政 Ⅱ AbstractT0wn Abstract T0wn finance js a jmport舳t part of rural economjcs a11d fumj rcgime，whaf’s more．it is the basis on china finandal svstem．Tbwn financc has contributed to the develo口ment of rural ecnomics and social affairs，to the construction of national finance actively sjnce its building iⅡlast 80’s．however，the enVironment maintainning mml 虹nallcal system has changed greatly with the adjustmeⅡt of cown goVemment’8 fllnctions aIld thc tax珩ee of agriculturc．And mere are many di蚯culties about town 矗nance，espedaIly in the undeVeloped areas． Aner rescinding of agricultural tax，the town governmem almosIlost the ability of gajnjng revenue，at the same time，the nlodle of“county finance supervisiⅡg town finance．”generalized wideiy in many areas．Therefore，many experts suggest town goVenlIIlent rcpeaIed(abrogated)or weakened．HoweVer，me fact of town goVernments stm are the providers of pulic se『vice in rufal areas shounld not be ignOred．Because it is the fundamentaI function for town 90vernment to provide pubilc services and pubic establis岫ents ，such as family plaIllljng ，public secufityrural road construction， majntaining the facility of broadcast and TV and so on．110wn goVemment ou曲t to be pIovided with condign power o￡administratiOⅡand fillance even though they are translated to be accessorial institutions of county goVemment．TherefoTe， how to supervise meir power aIld their finaIlcal income and expenses is still a question to be settled． According lo the centml govemment’s arrangements，ruraltaxa refom will go into me stage of ruml inte孕ative reform．In this stage