【作者】 龙竹；

【导师】 张子刚； 王宗军；

【作者基本信息】 华中科技大学 ， 管理科学与工程， 2004， 博士

【摘要】 中国的乡镇是一个数量十分庞大,情况又不尽相同的基层组织和基层单位。乡镇的财政能力可以反映我国基层政府行政能力的水平高低,可以反映国家基层政权建设的完善程度,还可以反映基层财权和事权分配的合理与否。可以说,乡镇基层财政的建设与完善,直接关系着国家政权的稳定和国家政策的落实。因此,对我国现阶段乡镇财政能力进行深层次的分析研究,具有较高的理论价值和很强的现实意义。本论文从乡镇政府职能中的财政职能切入,用乡镇财政能力这一新视觉,突破财政职能的传统静态研究方法,其研究对象包括乡镇的财政政策、职能界定、机构设置等,以及这些对象所需的支持环境和实施途径等。本论文研究的目的之一是从分析我国现阶段乡镇财政能力入手,对乡镇政权基本职能的合理配置进行理论研究,为现行的乡镇机构改革和巩固乡镇基层政权的稳定提供理论支持。本文研究的目的之二是建立乡镇财政能力综合评价体系,横向和纵向比较分析乡镇财政能力的状况。本论文研究的目的之三是通过对现阶段乡镇财政能力存在的主要问题进行深层次的剖析,提出相应的对策,以适应和促进乡镇经济科学合理的发展。本论文从以下几个方面展开研究。(1)以治理理论为基础,提出了乡镇财政能力这一理念,运用财政能力来评价乡镇基层政府的管理水平,并考察研究了乡镇政府职能配置的合理性。乡镇财政能力的概念不同于乡镇财政职能和政府能力的概念。社会主义市场经济条件下的财政职能可以概括为资源配置、收入分配和经济稳定三大职能,政府能力是指政府实现自身意志的能力,而财政能力是指政府为实现社会公共利益,发展社会经济和维护自身存在而必须从社会资源中汲取财力的能力。这种能力反映了社会经济发展水平的高低和财政体制的规范程度,综合考虑了政府的行政效率和管理水平。公共财政理论告诉我们,公共财政既是以国家或政府为市场经济提供公共服务的分配活动或经济活动,那么,公共财政当然基于公共服务,而公共产品本身就具有层级性。因此,如何最合理地配置资源,最有效地提供公共产品的服务,自然就关系到地方政府特别是乡镇政府的职能、职责范围,关系到各级政府之间的事权与财权的划分,以及政府行政体制及机构的调整。用治理理论的话来说,乡镇财政能力是指乡镇政府利用它的权威性,为实现对各种公共的或私人的个人<WP=4>和机构管理其财政关系诸多方式的总和。这种管理过程是管理者与被管理者之间一个互动的过程,是各种目标制定和目标实施的持续的过程,乡镇财政能力的提升过程,也就是乡镇财政治理的过程。(2)从国情出发,采用宏观与微观相结合、理论与实践相结合、定性与定量相结合的方法,构建了操作性较强的乡镇财政能力综合评价体系,并选用了湖北省黄石市阳新县白沙镇和枫林镇进行实证分析并加以评价。与常见的评价体系不同的是,本乡镇财政能力综合评价体系,以乡镇财政能力为考核目标,评价体系涉及乡镇政府的行政和经济管理能力,涉及乡镇财政汲取能力和乡镇经济发展实力方面的内容,较为全面地考虑了乡镇这一基层政权建设的特点与乡镇经济发展的现状。评价体系的目标层考核乡镇的财政能力;评价的准则层是将乡镇的财政汲取能力和乡镇政府的行政管理能力又细分为乡镇财政发展能力、乡镇经济发展、乡镇政府经济管理能力和乡镇政府行政管理能力四个层次;评价的指标层对反映准则层的14个主要指标进行了细化,并作了定量或定性的计算与比较,对权数的分配、指标标准值的确定和评价计分的方法作了处理,便于评价体系的可操作性和指标处理的科学合理性。(3)深层次分析,提出了现阶段提升乡镇财政能力的有效途径。本论文对我国乡镇基层政权和财政体制进行了历史沿革的追溯和国际比较,指出现阶段我国乡镇财政能力存在着乡镇财源建设薄弱、政府职能界定不清、乡镇财政行为不规范、乡镇财政职能被肢解、乡镇财政能力疲软等主要问题,并从政治体制、经济体制、财政体制、经济发展不平衡、农民负担过重等主要因素进行了深层次的剖析,从加强乡镇财源建设、规范多级财政体制、提高乡镇政府管理能力、建立乡镇财政能力综合评价体系等四个方面提出了如何提升乡镇财政能力的具体措施和有效途径。本论文创新性地建立了乡镇财政能力综合评价体系,并结合具体乡镇进行实证分析,并加以评价论证,使整个课题研究具有更强的说服力和更深的现实意义。最后,对课题研究作了总体上的归纳,指出了研究中有待进一步深入和完善的地方,同时,也对本课题研究的内容作了进一步的展望,为今后的研究工作指明了研究的方向。更多还原

【Abstract】 In China, township is one grass-root level organization and unit, which amounts to a large number, and it has different circumstance among each one. The fiscal capacity of townships can reflect the level of the administrative capacity of grass-root governments, and it also can reflect the perfect extent of grass-root power construction, and reflect whether the distribution of fiscal power and responsibility is reasonable. So whether the construction of Grass-root fiscal activity on the level of township is reasonable has one direct influence on the stabilization of state power and the implement of state policy. Therefore, it has high theory value and strong reality significance that we make a deep study on the fiscal capacity of Chinese townships at present.In this paper, the author takes one new sight of township fiscal capacity based on the fiscal function of township governments, which broke out the traditional static research methods. The research objects include the fiscal policy of townships and the definition of functions and the installation of institutions, as well as the support environment and implement approaches needed by these objects and so on. One object of this paper is to analyze the fiscal capacity of townships at present, and on this basis the paper carried out one theoretical study on the reasonable deployment of the fundamental functions of township power in order to provide theoretical support to the present reform of township institutions and the stabilization of the grass-root power of townships. Other objects of the paper sets up one comprehensive estimating system for township fiscal capacity, and analysis the status of fiscal capacity between townships. The thirst objects is to raise out corresponding solutions by the further deep analysis of the main problems lying in the fiscal capacity of townships at present in order to adapt and improve the development of townships economy scientifically and reasonably. The main study context of this paper includes the following ones:First, based on the governance theory, the paper rose out fiscal capacity of townships and estimated the management level of grass-root governments on the level of townships by this, and explored the reasonability of the deployment of the functions of township governments. The conception of fiscal capacity of townships is different from the conception of fiscal functions of townships and the capacity of governments. Under the social market economy, the fiscal functions may be generalized into three aspects, namely the deployment of resources and the distribution of income and the stability of economy. The capacity of governments refers to the one by which the governments realize their intention. The fiscal capacity refers to <WP=6>the one by which the governments extract fiscal revenue from the social resource in order to realize the social public interest and develop the economy and maintain its existence, and this capacity reflects the level of social economic development and the regulating extent of fiscal system and concerns about the administrative efficiency and the management level of governments comprehensively. According public fiscal theory, we know that the public fiscal activity is based on the public service and the public goods have their hierarchical characteristics, because the public fiscal activity refers to the distribution activity or economic activity by which the states or governments provide public services. Therefore, How to deploy the resources most reasonably and provide the public goods most efficiently is naturally related to the functions and responsibilities of local governments, especially the township governments, and it is also related to the demarcation between the responsibility and fiscal power of governments on each level, and even the adjustment of administrative system and institutions of governments. In the terms of governance theory, the fiscal capacity of townships refers that the township governments take advantage of their authority to realize the summarization of the fi更多还原