【作者】 李清水；

【导师】 张文棋；

【作者基本信息】 福建农林大学 ， 农业经济管理， 2007， 硕士

【摘要】 我国在深化农村税费改革,推进社会主义新农村建设过程中,乡镇财政发挥着最基础,也是最重要的角色作用。把乡镇财政建成真正的公共财政,既是市场经济对财政关系调整的一种需要,也是完善政府职能,理顺政府治理结构的一种内在要求。公共财政的本质是构建和谐、避免矛盾和冲突,即避免人与人、人与物、物与物之间的矛盾和冲突,解决市场失灵、公共部门与私人部门之间、国民各项权利实现过程中资源稀缺的矛盾。但是长期以来,我国公共财政存在着公平性、公共性和法治性的缺失。要解决公共财政功能缺位,以应对全球化的挑战,必须尽快完善公共财政运作机制,提高国民参与和决定公共财政支出决定权的程度,建立有限责任政府,让公共财政功能归位。本文从农村基础设施建设、农村社会公共事业、农村劳动力素质的提升和农村生态建设等几方面分析了农村公共产品的需求,并在此基础上开展了农村公共产品需求对乡镇财政依存度分析,指出了当前乡镇财政没有独立承担公共产品供给的能力。在对三明市地方财政收支和尤溪县乡镇财政运行情况开展实证分析后,提出乡镇财政产生困境的主要原因所在。最后,就构建高效有序的乡镇财政,从宏观和微观两方面提出了相应的对策。从宏观上说主要举措有：推动农村产业结构升级,夯实地方财力；构建现代乡镇治理结构,优化政府职能；合理界定政府层级关系,理顺财权事权；推行国库集中支付制度,加强加强源头控制。从微观上看,主要有：依法治税,抓好财源建设；消化乡镇老债务,防止新债务；推行政府采购制度；加强预算外资金管理等。更多还原

【Abstract】 In the process of deepening the tax reform in countryside and improving the construction of the socialism new country, township finance plays the most basic and important role. Transferring township finance to the real public finance is the need of the adjusting financial relationship from the market economics, which is also the internal requirement of perfecting the government functions and the management structure. In deed, the public finance is to get the harmony and avoid conflict--that is, avoiding the conflicts between peoples, people and material, materials, and solving the market failure and scarcity of the resources between the public and private departments in the process of realizing all the civil rights. But in the long term, the public finance in China is lack of fairness, commonality, and legality. To solve this problem and face the challenges of globalization, it is better to perfect the public finance operating mechanism as soon as possible, enhance the degree of decision of the citizen in the public finance expense, set up a limited ability government, and execute the public finance functions,In this article, the author analyzed the need of country public good from the construction of rural infrastructure projects, the improvement of social public industry and labor quality in country, and the rural ecological construction. Based on this, the dependency analysis about the need rural public goods to the township finance was carried out, and the ability of affording the supply of public goods by the current township finance was pointed out. After the positive analysis of the income and expense of the local finance in Sanming city and the operation of the township finance in Youxi County, the main reasons of the township finance trouble were put forward.In the end, for setting up the efficient and order township finance, the author proposed the countermeasures for the macro and micro sides. The measures in macro are as following:updating the industry structures, setting up the modern town and country management structure, deepening the financial management mechanism reform, completing the finance source construction. From the micro side, there are the following measurements:administration of tax by law, paying out the debt and prevent the new debt, instituting the system of centralized collection and payment by the state treasury, implement government purchasing, strengthening the management of extra-budgetary funds and so on.更多还原