开平市镇财政改革问题研究

发布时间：2018-07-26 16:50

【摘要】：财政是政府的“理财之政”,是国家治理的基础和重要支柱。党的十八届三中全会明确提出要深化财税体制改革、建立现代财政制度。镇作为与人民群众联系最为密切的一级政府,也自然成为我国财政体制中的关键一环,其现代化建设及改革直接影响着财税体制改革的成果进程。尽管改革开放以来我国经济取得了巨大成就,财政体制不断优化,财政管理改革快速推进,财政收入迅猛增长,但目前我国镇财政仍然普遍存在严重的困难。目前来说,导致镇财政出现严重困境的原因很多,包括财政体制方面,政府自身原因,自然条件原因等等。因此,如何提高镇财政现代化水平,完善镇政府治理能力,对推进财政现代化建设及提高区域内经济活力具有非常重要的意义。因此,本文以开平市的镇级财政作为研究对象,首先从镇财政相关概念及基本理论入手,以公共产品理论、财政分权理论、财政转移支付作为理论支撑,强调镇财政的重要性,通过历史性回顾,详细研究了解开平市镇级财政的发展与成效。其次,分析开平市目前镇级财政存在的问题,面临的困境以及问题的原因:镇经济基础薄弱、收支矛盾突出、镇财政管理机构不健全、镇财政自身改革动力不足等。最后,提出解决以上问题应从明确镇政府职能改革、科学设计镇级财政体制、提高镇财政自主权等方面进行改进。通过对开平市的镇财政困境以及开平市镇财政体制的改革研究,力图为镇财政的改革及基层财政现代化建设提供一个思路,完善一套合理可行的适应新形势下的现代镇财政体制制度。
[Abstract]:Finance is the government's "financial management", is the foundation and important pillar of national governance. The third Plenary session of the 18th CPC Central Committee explicitly proposed to deepen the reform of the fiscal and taxation system and to establish a modern financial system. Town as the most closely connected with the people of the first level of government, but also naturally become a key link in the financial system of our country, its modernization construction and reform directly affect the financial and taxation system reform process. Although great achievements have been made in China's economy since the reform and opening up, the financial system has been continuously optimized, the financial management reform has been carried forward rapidly, and the financial revenue has increased rapidly, there are still serious difficulties in the finance of towns in our country at present. At present, there are many reasons leading to the serious difficulties of town finance, including the financial system, the government itself, natural conditions and so on. Therefore, how to improve the level of town financial modernization and improve the governance ability of the township government is of great significance to promote the construction of financial modernization and enhance the regional economic vitality. Therefore, this paper takes the township finance of Kaiping as the research object, starting with the related concepts and basic theories of town finance, taking public product theory, fiscal decentralization theory and fiscal transfer payment as theoretical support, emphasizing the importance of town finance. Through historical review, the development and effect of Kaiping township finance are studied in detail. Secondly, this paper analyzes the existing problems, the difficulties and the causes of the present township finance in Kaiping city: the economic base of the town is weak, the contradiction of income and expenditure is prominent, the financial management organization of the town is not perfect, the power of the reform of the town finance itself is insufficient, and so on. Finally, it is suggested that the above problems should be improved from the following aspects: defining the functions of the township government, scientifically designing the township financial system, and improving the autonomy of the township finance. Through the study of the financial predicament of Kaiping and the reform of the financial system of Kaiping, this paper tries to provide a way of thinking for the reform of town finance and the modernization of grass-roots finance. Improve a set of reasonable and feasible modern town financial system adapted to the new situation.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.2

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