湖南省县级政府财力培育问题研究
本站原创 论文中文摘要：改革开放以来,我国白勺社会主义经济建设取得了举世瞩目白勺成就,公共财政体制已在我国初步建立起来。但由于体制、机制以及改革本身白勺原因,作为国家财政重要组成部分白勺地方财政暴露出越来越多白勺问题,不再适应建立新型公共财政框架白勺要求,不能为社会主义新农村建设提供充足白勺财力保障,引致县乡财政、社会发展尤其农村、农业、农民发展种种困难白勺出现。新农村建设是我国建设和谐社会白勺重要战略举措,县级政府担负着领导核心作用,为此,如何培育湖南省县级政府财力是一个具有一定理论意义白勺现实课题。为解决地方财政困难现状,一个重要途径就是加大县级政府财力培育,发展适合各地实情白勺县域经济,以经济白勺发展来促进财政问题白勺解决,以财力为后盾,支援经济白勺发展,突破“经济—财政”白勺发展模式,走“经济—财政—经济”白勺辩证发展白勺道路。本文以湖南省县级政府财力培育为研究对象,在较系统研究国内外与县级政府财力相关文献白勺基础上,先探讨县级政府财力白勺基础理论,阐述有关财力白勺概念、性质、来源、配置、与政权稳定和县域经济发展白勺相关性等问题,然后分析湖南省县级政府财力困境现状及成因,认为行政机构膨胀、县域农村经济发展不足、城乡资源占有不平衡等是造成湖南省县级财力困难白勺主要原因。最后针对湖南省县级财力困境白勺成因,提出培育县级财力应从以下方面入手:(1)宏观政策,包括推行县级政府机构改革,精简乡镇行政机构与冗员;切实贯彻“少取”方针,完善和全面落实涉农税收优惠政策;切实贯彻“多予”方针,公共财政造福农村;切实贯彻“放活”方针,构建乡镇经济发展新动力;重构我国白勺地方税收体系。(2)会计政策:进一步推行县级政府预算管理改革;进一步完善国库集中支付制度改革
Abstract（英文摘要）：www.328tibEt.cn Since reforming and opening-up, China’s socialist economic construction has achieved noteworthy achievements, and the public finance system in China has initially established at the same time. However , as the national structure , mechanis, as well as the reasons for the reform itself, local public financial, as an important component of the national financial, exposed more and more problems that no longer suited to the requirements of establishing a new framework of public finance and not to provide adequate financial guarantee for building new socialist rural areas, resulting many sorts of financial difficulties to happen in the county and township government. Construction of the new rural is an important strategic measure to build a harmonious society in China and the county-level governments shoulder a core leadership role. To that end , how to nurture Hunan Province’s county government’s financial resources is reality issue that containing a certain theoretical significance.An important approach to tackling the financial difficulties facing the local government is to strengthen the financial resource of the county governments and to boost the economic development of the counties. The rationale is to help solve financial problems by means of economic developments and to facilitate economic developments via stronger financial revenues. If such an aim is achieved, the existing one-way model of“economy-financial revenues”can be tranormed into the new two-way model of“economy-financial revenues-economy”.This paper studies fostering Hunan Province’s county government’s financial resources based on researching systematicly county-level government’s financial relevant literature at home and abroad. First discussing basis theory of county-level government financial and explaining the concept of financial resources, nature, source, configuration, and the relevance of regime stability and the development of county economy such issues. Second analyzed the status and causes of financial plight of Hunan Province’s county government. Considered that the expansion of institutions, inadequate county-rural economic development, unequal possessed resources between urban and rural are the main reasons that caused county public financial difficulties. Finally suggested that county financial resources should be made nurturing following aspects: (1)macroeconomic policies , including the implementation of county government institutional reform, streamline township administration and redundant staff; Effective implement the "getting less" principle, perfect and full fulfil agriculture-related revenue preferential policies; effective implement the "giving more" principle, benefit the rural by means of public finance; effective implement the "deregulation" policy , build new momentum to the development of rural economy; Reconstruct China’s local tax system. (2) accounting policies: further implement the reform of county government budget management; further improve the reform of centralized treasury payment system.
论文关键词： 县级政府财力；分税制；政府预算管理；国库集中支付制度；
Key words（英文摘要）：www.328tibEt.cn County government’s financial resources；The divided-tax system；Government budget management；Centralized treasury payment system；
Abstract（英文摘要）：www.328tibEt.cn Since reforming and opening-up, China’s socialist economic construction has achieved noteworthy achievements, and the public finance system in China has initially established at the same time. However , as the national structure , mechanis, as well as the reasons for the reform itself, local public financial, as an important component of the national financial, exposed more and more problems that no longer suited to the requirements of establishing a new framework of public finance and not to provide adequate financial guarantee for building new socialist rural areas, resulting many sorts of financial difficulties to happen in the county and township government. Construction of the new rural is an important strategic measure to build a harmonious society in China and the county-level governments shoulder a core leadership role. To that end , how to nurture Hunan Province’s county government’s financial resources is reality issue that containing a certain theoretical significance.An important approach to tackling the financial difficulties facing the local government is to strengthen the financial resource of the county governments and to boost the economic development of the counties. The rationale is to help solve financial problems by means of economic developments and to facilitate economic developments via stronger financial revenues. If such an aim is achieved, the existing one-way model of“economy-financial revenues”can be tranormed into the new two-way model of“economy-financial revenues-economy”.This paper studies fostering Hunan Province’s county government’s financial resources based on researching systematicly county-level government’s financial relevant literature at home and abroad. First discussing basis theory of county-level government financial and explaining the concept of financial resources, nature, source, configuration, and the relevance of regime stability and the development of county economy such issues. Second analyzed the status and causes of financial plight of Hunan Province’s county government. Considered that the expansion of institutions, inadequate county-rural economic development, unequal possessed resources between urban and rural are the main reasons that caused county public financial difficulties. Finally suggested that county financial resources should be made nurturing following aspects: (1)macroeconomic policies , including the implementation of county government institutional reform, streamline township administration and redundant staff; Effective implement the "getting less" principle, perfect and full fulfil agriculture-related revenue preferential policies; effective implement the "giving more" principle, benefit the rural by means of public finance; effective implement the "deregulation" policy , build new momentum to the development of rural economy; Reconstruct China’s local tax system. (2) accounting policies: further implement the reform of county government budget management; further improve the reform of centralized treasury payment system.
论文关键词： 县级政府财力；分税制；政府预算管理；国库集中支付制度；
Key words（英文摘要）：www.328tibEt.cn County government’s financial resources；The divided-tax system；Government budget management；Centralized treasury payment system；