農村稅費改革論文_農村稅費改革后鄉(xiāng)鎮(zhèn)財政職能問題分析報告

1、. .PAGE6 / NUMPAGES6農村稅費改革論文：農村稅費改革后鄉(xiāng)鎮(zhèn)財政職能問題研究中文摘要鄉(xiāng)鎮(zhèn)財政是我國最基層一級的財政,無論在理論研究上,還是在實踐探索中都還有許多不完善的地方,還有許多問題和矛盾有待思考、解決。特別是農村稅費改革,通過合并、簡化稅費,取消農村教育集資政策,調整農業(yè)稅政策等,對鄉(xiāng)鎮(zhèn)財政產生了巨大影響,主要表現為：鄉(xiāng)鎮(zhèn)財政收入大幅減少,鄉(xiāng)鎮(zhèn)財政人員分流,從而使鄉(xiāng)鎮(zhèn)財政職能發(fā)生了根本變化,即收入職能弱化,預算職能弱化,資金監(jiān)管職能弱化等。但是,隨著國家對農業(yè)、農村投入的加大,客觀上又需要鄉(xiāng)鎮(zhèn)財政加強支出職能,強化資金監(jiān)管職能,強化服務職能等,又需要調進一步強化鄉(xiāng)鎮(zhèn)財政職

2、能。正是在這種情況下,筆者選擇對農村稅費改革后鄉(xiāng)鎮(zhèn)財政職能問題進行研究。本文結合有關縣區(qū)實際,探討其農村稅費改革后鄉(xiāng)鎮(zhèn)財政職能的運行情況與存在的問題,并對問題產生的原因進行分析,從而提出進一步加強鄉(xiāng)鎮(zhèn)財政職能的對策建議。全文共分五章：第一章為導論；第二章對農村稅費改革與鄉(xiāng)鎮(zhèn)財政職能概述；第三章對農村稅費改革后市鄉(xiāng)鎮(zhèn)財政職能的現狀進行分析；第四章提出完善農村稅費改革后鄉(xiāng)鎮(zhèn)財政職能的對策建議；第五章是結論和展望。文章的重點是提出了農村稅費改革后完善鄉(xiāng)鎮(zhèn)財政職能的對策建議,主要包括：一是進一步加強資金監(jiān)管職能；二是進一步加強服務職能：三是進一步加強財源建設職能；四是進一步加強預算管理職能；五是進一步

3、加強會計核算職能；六是進一步加強資產與債權債務管理職能；七是進一步加強協調組織收入職能。文章最后還對下一步研究提出了展望。英文摘要As the basic finance in china, the county finance has been faced with lots of problems existing in both theory and practice. These problems need thinking and solving, especially many reforms of county finance are on its way. All these

4、reforms have brought great effects on many aspects such as decreasing revenue, reposition of personnel, which have weakened the countys financial functions. However, the reality forced the countys finance to strengthen many other functions such as expensing, fund supervision. Based on such reality,

5、the paper focuses on the function of the county finance after the tax reform as its main issue.Based on the current situations of Gan Zhou city, the paper tries to discuss the following seval issues. These issues are:the current state of countys financial functions after the reforms, existing proble

6、ms, the analysis of causes, the relative methods as well as suggestions. The paper has five chapters. Chapter one is the introduction; chapter two is the survey of both the reforms concerning countys expenses of taxation and the functions about the county finance. Chapter three is the analysis of th

7、e current function in county finance. Chapter four is the suggestions. The last chapter is something about the conclusion and prediction.The focus of this paper is to suggest recommendations in the rural tax reform so as to improve countys financial functions. These recommendations are the measures

8、about improving. These measures appear to be in seven different aspects: financial supervision; serving; financial resources; budget management; accounting; the management policies as well as credit and debt; coordination in the income of organization. Finally, the article also mentions the further

9、research.關鍵詞農村稅費改革 鄉(xiāng)鎮(zhèn)財政職能 市英文關鍵詞Countys reforms in expenses of taxation County financial function Gan Zhou city目錄農村稅費改革后鄉(xiāng)鎮(zhèn)財政職能問題研究摘要3-4ABSTRACT4第1章 導論7-101.1 研究背景和意義7-81.1.1 研究背景7-81.1.2 研究意義81.2 研究容和方法8-101.2.1 研究容8-91.2.2 研究方法9-10第2章 農村稅費改革與鄉(xiāng)鎮(zhèn)財政職能概述10-162.1 農村稅費改革目的、意義和容10-112.1.1 農村稅費改革的目的和意義10-1

10、12.1.2 農村稅費改革的基本容112.2 鄉(xiāng)鎮(zhèn)財政職能與其發(fā)展沿革11-152.2.1 鄉(xiāng)鎮(zhèn)財政職能綜述11-122.2.2 鄉(xiāng)鎮(zhèn)財政職能的發(fā)展沿革12-152.3 農村稅費改革對鄉(xiāng)鎮(zhèn)財政職能的影響15-16第3章 農村稅費改革后鄉(xiāng)鎮(zhèn)財政職能的現狀分析以市為例16-303.1 市有關縣區(qū)農村稅費改革與鄉(xiāng)鎮(zhèn)財政的總體情況16-203.1.1 鄉(xiāng)鎮(zhèn)收入方面16-183.1.2 鄉(xiāng)鎮(zhèn)支出方面18-193.1.3 鄉(xiāng)鎮(zhèn)財政發(fā)展經濟的職能逐漸萎縮19-203.1.4 鄉(xiāng)鎮(zhèn)債務負擔難以化解203.2 農村稅費改革后市鄉(xiāng)鎮(zhèn)財政職能的現狀和特點20-273.2.1 預算管理職能從重收入輕支出轉變?yōu)橐灾刂С?/p>

11、為主20-233.2.2 綜合協調職能增強,需要監(jiān)管的資金增加23-253.2.3 縣鄉(xiāng)、鄉(xiāng)村財政管理體制的改革縱深推進253.2.4 鄉(xiāng)鎮(zhèn)財政自身建設的現狀25-273.3 農村稅費改革后鄉(xiāng)鎮(zhèn)財政職能存在的問題與原因分析27-303.3.1 預算管理職能不斷削弱,鄉(xiāng)鎮(zhèn)財政不能成為一級財政27-283.3.2 財政監(jiān)督職能相對薄弱,難以承擔各項資金的監(jiān)管283.3.3 履行鄉(xiāng)鎮(zhèn)財政職能的人員和制度不足28-30第4章 完善農村稅費改革后鄉(xiāng)鎮(zhèn)財政職能的對策建議30-454.1 對農村稅費改革后鄉(xiāng)鎮(zhèn)財政職能的科學認識30-334.1.1 鄉(xiāng)鎮(zhèn)財政和鄉(xiāng)鎮(zhèn)政府的職能具備統(tǒng)一性304.1.2 公共財政框

12、架下鄉(xiāng)鎮(zhèn)財政職能的科學定位30-324.1.3 健全和完善鄉(xiāng)鎮(zhèn)財政職能的必要性324.1.4 加強鄉(xiāng)鎮(zhèn)財政監(jiān)督的必要性32-334.2 進一步加強鄉(xiāng)鎮(zhèn)財政職能的對策建議33-394.2.1 進一步加強資金監(jiān)管職能33-344.2.2 進一步加強鄉(xiāng)鎮(zhèn)財政服務職能34-354.2.3 進一步加強鄉(xiāng)鎮(zhèn)財源建設職能35-364.2.4 進一步加強預算管理職能36-374.2.5 進一步加強會計核算職能374.2.6 進一步加強資產與債權債務管理職能37-384.2.7 進一步加強協調組織收入職能38-394.3 增強鄉(xiāng)鎮(zhèn)財政職能履行的保障措施39-454.3.1 進一步界定縣鄉(xiāng)財政收入,提高鄉(xiāng)鎮(zhèn)財政收入水平394.3.2 進一步加大轉移支付力度,提高鄉(xiāng)鎮(zhèn)財政的