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

1、. .PAGE6 / NUMPAGES6農(nóng)村稅費(fèi)改革論文：農(nóng)村稅費(fèi)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(nóng)村稅費(fèi)改革,通過合并、簡化稅費(fèi),取消農(nóng)村教育集資政策,調(diào)整農(nóng)業(yè)稅政策等,對鄉(xiāng)鎮(zhèn)財政產(chǎn)生了巨大影響,主要表現(xiàn)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(yù)算職能弱化,資金監(jiān)管職能弱化等。但是,隨著國家對農(nóng)業(yè)、農(nóng)村投入的加大,客觀上又需要鄉(xiāng)鎮(zhèn)財政加強(qiáng)支出職能,強(qiáng)化資金監(jiān)管職能,強(qiáng)化服務(wù)職能等,又需要調(diào)進(jìn)一步強(qiáng)化鄉(xiāng)鎮(zhèn)財政職

2、能。正是在這種情況下,筆者選擇對農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財政職能問題進(jìn)行研究。本文結(jié)合有關(guān)縣區(qū)實際,探討其農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財政職能的運(yùn)行情況與存在的問題,并對問題產(chǎn)生的原因進(jìn)行分析,從而提出進(jìn)一步加強(qiáng)鄉(xiāng)鎮(zhèn)財政職能的對策建議。全文共分五章：第一章為導(dǎo)論；第二章對農(nóng)村稅費(fèi)改革與鄉(xiāng)鎮(zhèn)財政職能概述；第三章對農(nóng)村稅費(fèi)改革后市鄉(xiāng)鎮(zhèn)財政職能的現(xiàn)狀進(jìn)行分析；第四章提出完善農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財政職能的對策建議；第五章是結(jié)論和展望。文章的重點(diǎn)是提出了農(nóng)村稅費(fèi)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(jìn)一步加強(qiáng)資金監(jiān)管職能；二是進(jìn)一步加強(qiáng)服務(wù)職能：三是進(jìn)一步加強(qiáng)財源建設(shè)職能；四是進(jìn)一步加強(qiáng)預(yù)算管理職能；五是進(jìn)一步

3、加強(qiáng)會計核算職能；六是進(jìn)一步加強(qiáng)資產(chǎn)與債權(quán)債務(wù)管理職能；七是進(jìn)一步加強(qiáng)協(xié)調(diào)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(guān)鍵詞農(nóng)村稅費(fèi)改革 鄉(xiāng)鎮(zhèn)財政職能 市英文關(guān)鍵詞Countys reforms in expenses of taxation County financial function Gan Zhou city目錄農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財政職能問題研究摘要3-4ABSTRACT4第1章 導(dǎo)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(nóng)村稅費(fèi)改革與鄉(xiāng)鎮(zhèn)財政職能概述10-162.1 農(nóng)村稅費(fèi)改革目的、意義和容10-112.1.1 農(nóng)村稅費(fèi)改革的目的和意義10-1

10、12.1.2 農(nóng)村稅費(fèi)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(nóng)村稅費(fèi)改革對鄉(xiāng)鎮(zhèn)財政職能的影響15-16第3章 農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財政職能的現(xiàn)狀分析以市為例16-303.1 市有關(guān)縣區(qū)農(nóng)村稅費(fèi)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(jīng)濟(jì)的職能逐漸萎縮19-203.1.4 鄉(xiāng)鎮(zhèn)債務(wù)負(fù)擔(dān)難以化解203.2 農(nóng)村稅費(fèi)改革后市鄉(xiāng)鎮(zhèn)財政職能的現(xiàn)狀和特點(diǎn)20-273.2.1 預(yù)算管理職能從重收入輕支出轉(zhuǎn)變?yōu)橐灾刂С?/p>

11、為主20-233.2.2 綜合協(xié)調(diào)職能增強(qiáng),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(jìn)253.2.4 鄉(xiāng)鎮(zhèn)財政自身建設(shè)的現(xiàn)狀25-273.3 農(nóng)村稅費(fèi)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(yù)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(dān)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(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財政職能的對策建議30-454.1 對農(nóng)村稅費(fèi)改革后鄉(xiāng)鎮(zhèn)財政職能的科學(xué)認(rèn)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(xué)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(qiáng)鄉(xiāng)鎮(zhèn)財政監(jiān)督的必要性32-334.2 進(jìn)一步加強(qiáng)鄉(xiāng)鎮(zhèn)財政職能的對策建議33-394.2.1 進(jìn)一步加強(qiáng)資金監(jiān)管職能33-344.2.2 進(jìn)一步加強(qiáng)鄉(xiāng)鎮(zhèn)財政服務(wù)職能34-354.2.3 進(jìn)一步加強(qiáng)鄉(xiāng)鎮(zhèn)財源建設(shè)職能35-364.2.4 進(jìn)一步加強(qiáng)預(yù)算管理職能36-374.2.5 進(jìn)一步加強(qiáng)會計核算職能374.2.6 進(jìn)一步加強(qiáng)資產(chǎn)與債權(quán)債務(wù)管理職能37-384.2.7 進(jìn)一步加強(qiáng)協(xié)調(diào)組織收入職能38-394.3 增強(qiáng)鄉(xiāng)鎮(zhèn)財政職能履行的保障措施39-454.3.1 進(jìn)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(jìn)一步加大轉(zhuǎn)移支付力度,提高鄉(xiāng)鎮(zhèn)財政的