杭州市萧山区镇级财政管理体制改革探析

发布时间：2018-02-13 19:08

本文关键词： 镇级财政管理体制省管县杭州市萧山区　出处：《厦门大学》2014年硕士论文　论文类型：学位论文

【摘要】：党的十八届三中全会将财政体制改革作为重要内容,把财政作为国家治理体系的基础和重要支柱。作为财政体制的主要内容,分税制财政体制改革为保证中央、地方两级财力,建立长效运作机制发挥了重要作用。然而,分税制财政体制未明确省以下财政体制,省以下财政体制存在不统一、不规范、不完善的现象。镇级财政作为省以下财政体制的特殊组成部分,在提供均等化公共服务、保证社会民生,推进城镇化进程具有特殊作用。同时镇级财政支出规模不断壮大,各类涉农资金直接关系到农民的切身利益,镇级财政对资金监管要求越来越高,需要加强对镇级财政的预算管理。特别是在“省管县”背景下,萧山镇级财政体制改革具有典型性及创新性。萧山区镇级财政管理体制是根据上级财政的制度安排,结合萧山经济发展特点,在稳定收入增长、完善收入结构、优化支出结构上发挥了一定作用,同时也在明确收支范围、改善民生、提供均等化的公共产品和服务做了一些探索。特别是结合行政体制改革,开展小城市培育试点、平台财政“自求平衡”等完善财政层级结构方面具有重要意义,值得在全国推广。通过对杭州市萧山区镇级财政管理体制的演变、现状以及创新进行分析,阐述萧山镇级财政管理体制的运行绩效,分析萧山区在镇级公共财政管理方面作出的有益探索。根据萧山区镇级财政管理体制存在的问题以及成因,依据公共财政理论、财政分权理论、财政转移支付理论开展探讨,进而对杭州市萧山区镇级财政管理体制改革提出若干建议：一是建立支出责任与财力相适应的收支划分体系；二是建立完善与城镇化建设配套的区镇财政层级；三是建立公平、效率、法治的规范化转移支付制度；四是建立以确保地方税源为目的的地方税制与征管体系；五是建立符合现代财政管理理念的镇级预算管理制度。
[Abstract]:The third Plenary session of the 18 CPC Central Committee took the reform of the financial system as an important content, the fiscal system as the foundation and important pillar of the national governance system, and as the main content of the financial system, the reform of the fiscal system of the tax distribution system was to ensure the financial resources at the central and local levels. However, the financial system of tax sharing has not clearly defined the financial system below the province, and the financial system below the province is not unified and standardized. As a special part of the financial system below the provincial level, township finance plays a special role in providing equalization of public services, ensuring the people's livelihood and promoting the process of urbanization. At the same time, the scale of township fiscal expenditure continues to grow. All kinds of agriculture-related funds are directly related to the immediate interests of farmers. The requirements of township finance for capital supervision are becoming higher and higher. It is necessary to strengthen the budget management of township-level finance, especially in the context of "provincial and county management". The reform of Xiaoshan township financial system is typical and innovative. The financial management system at the township level in Xiaoshan District plays a certain role in stabilizing the income growth, perfecting the income structure, optimizing the expenditure structure, according to the system arrangement of the superior finance and combining with the characteristics of Xiaoshan's economic development. At the same time, it also makes clear the scope of income and expenditure. It is of great significance to improve the livelihood of the people and provide equal public goods and services. In particular, it is of great significance to improve the financial hierarchy structure in the light of the reform of the administrative system, the development of pilot projects for the cultivation of small cities, and the "self-balancing" of the platform finance. It is worth popularizing in the whole country. Through analyzing the evolvement, present situation and innovation of the financial management system at the township level in Xiaoshan District of Hangzhou, the paper expounds the performance of the financial management system at the township level in Xiaoshan City. This paper analyzes the beneficial exploration in the management of township public finance in Xiaoshan District. According to the existing problems and causes of the financial management system at the township level in Xiaoshan District, the paper probes into the theory of public finance, the theory of fiscal decentralization and the theory of fiscal transfer payment. Furthermore, some suggestions are put forward for the reform of the township financial management system in Xiaoshan District of Hangzhou: first, to establish an income and expenditure division system that is compatible with expenditure responsibility and financial resources; second, to establish a financial level of district and town that is compatible with the urbanization construction; third, to establish a fair system. Efficiency, the rule of law of the standardized transfer payment system; fourth, to ensure local tax sources for the purpose of local tax system and collection and management system; fifthly, to establish a township budget management system in line with the concept of modern financial management.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2

【参考文献】