【作者】 刘鹏；

【导师】 刘玉安；

【作者基本信息】 山东大学 ， 公共管理， 2009， 硕士

【摘要】 由于县域经济发展不平衡、民生政策性硬性支出增加较大、财政供养人员增长过快、财政体制不完善等原因,部分县乡财政较为困难,成为财政经济运行中比较突出的问题。1994年分税制改革以来,国家适当集中财力,为实施宏观调控提供了有力保障,中央与省的财政体制日渐完善。但从我国县乡的财政管理体制的实际运转情况看,还存在着不少问题。随着取消“三提五统”,取消农业税、农业特产税及附加等农村税费改革政策的推行,县乡财政减收较大,收支矛盾日渐突出,各种问题不断显现。如何缓解我国部分县乡财政困难的问题,已成为各方普遍关注的重大课题。中央、山东省陆续出台了一些具有激励性和保障性的“奖补”政策,对于缓解目前县乡困难状况起到了一定的积极作用。随着县域经济的发展,山东省县乡财政收支规模不断扩大,县乡财政总体实力不断增强。但县乡财政困难问题并没有从根本上得到扭转,基层财政减收增支因素较多,加剧了部分经济欠发达县和农业大县财政困难。由于县乡两级财政这种层次和区位上的特点,使研究如何解决县乡财政困难、完善县乡财政体制、提高财政管理水平等具有重要意义。本文采用理论探讨、实证分析和归纳演绎相结合的方法进行研究论证。本文从分析公共产品理论、公共产品层次性理论开始界定基层政府的事权和财政支出范围,运用制度经济学合财政学的理论进行全面论述。本文的创新之处在于:结合菏泽市这一案例进行了调查研究,做到了一般与具体相结合,并注重对其具体研究。以往关于县乡财政问题的研究都着眼于全国或全省范围等高层次的,而具体到某一个地区县的研究则很少。如果最困难的基层县的财政问题解决了,那么,我国关于县乡财政困难的难题就迎刃而解了,从理论上说,落后地区的问题如果能解决,发达地区的问题就更好办了,对于促进东部发达地区的经济发展也具有较强的推动作用。这篇论文的成功写作将会对菏泽市经济的发展,财政实力的增强、深化管理体制改革有一定的借鉴作用,实际应用价值很高。本文根据菏泽市财政困难情况,从缓解县乡财政困难这一视角对此进行了探讨,全文分四部分进行了论述。第一部分说明了当前县乡财政经济基本情况和困难现状。第二部分论证了县乡财政困难的主要原因。本文认为自上而下的行政体制使县乡政府在安排收支时处于不利地位,而转轨时期财政体制的过渡性和多变性使县乡政府难有科学安排财政收支的预期。造成县乡财政困难的原因是多方面的,既有历史原因,也有现实原因。第三部分对菏泽市鄄城县的财政困难状况进行了案例典型分析。第四部分着重说明了缓解县乡财政困难的对策和建议。本章从公共产品理论和公共产品层次性理论出发,提出合理界定县乡财政事权和支出范围,使县乡政府的事权和财权对称,真正实现县乡政府有多少钱办多少事。具体采取以下措施:一是加强财政管理,提高财政可调控能力;二是转变支持方式突出支持重点,促进区域经济发展;三是破解企业融资难题,推动区域经济发展;四是规范转移支付制度,促进基本公共服务均等化;五是完善财政体制,合理划分事权财权等方面。更多还原

【Abstract】 Financial difficulties in some counties and townships have been a prominent problem in the financial and economic operations due to the uneven economic development, great increase of the mandatory spending on the livelihood policies, excessive growth of the financial supported staff, and the imperfections of the financial system and so on. Since the reform of the tax system in 1994, our country gathers the financial resources appropriately, which has provided a powerful guarantee for the implementation of macro-control, and the central and provincial financial institutions improve gradually. However, there remain many problems from the perspective of the actual functioning of the county and township financial management system. With the implementation of the reform policies in the rural areas.the abolition of "three advocate and five reunification" and the agricultural tax, agricultural specialties tax and additional tax, there is a great reduction in county and township finance, and all kinds of questions continue to appear, the most prominent of which is the unbalance of payments. Therefore, relieving the financial difficulties in some counties and townships in our country has become major issues of common concern.Our country and Shandong Province have put forward a number of incentive and protective "Award and Subsides" policies to alleviate the current difficult situation in the county and township effectively. With the development of the economy, the county and township financial revenues in Shandong Province have been expanding and the overall financial strength of the county and the township continues to increase. However, the financial difficulties of counties and townships have not been fundamentally reversed. Many factors have resulted in the revenue reduction and expenditure increase in grass-roots finance, which exacerbates the financial difficulties in large underdeveloped countries and large agricultural counties. Because of the level and position features in the county and township finance, it is significant to study how to solve the financial difficulties, improve the financial system, and enhance the financial management.The research methodology adopted in the thesis is theory exploration, empirical analysis and deduction and induction. Starting from the analysis of public goods theory and its level, the grass-roots Government’s powers and the scope of financial expenditure are defined. A comprehensive elaboration is conducted using institutional economics and financial theory.The innovation of this thesis is: taking Heze city as a case to conduct this investigation, combining the general and the specific, and focusing on the research of the specific. The past studies about County and township financial problems all focused on such high levels as national or province-wide level, and researches specifying to a county in an area are very rare. If the most difficult financial problems of the grass-roots county are resolved, the financial difficulties of counties and townships are easy to be overcome. Theoretically, if problems in the underdeveloped areas are solved, problems of the developed areas can be tackled more easily. This also plays an important role in promoting the economic development in the eastern region.The success of this paper will be used for reference to the economic development of Heze city, the enhancement of the financial strength, and the deepening of the reform in the management system. Besides, it also has a great practical application value. This is the unique innovation of this article.This thesis, based on the financial difficulties in Heze City, elaborates how to release the financial difficulties of counties and townships. The research falls into four parts. The first part elaborates the current difficult financial and economic situation of counties and townships. The second part demonstrates the main reasons for the financial difficulties in counties and townships. This article holds that the top-down administrative system makes it in a disadvantageous position for the county and township government to arrange their revenue and expenditure. And the variability and transition during the transferring period results in the difficulties for the county and township government to have a scientific arrangement for the expected revenue and expenditure. Financial difficulties of the county and township are caused by many aspects, both by historical and practical reasons. The third part analyses the financial difficulty situation through a case study of Juancheng County in Heze City. The fourth part highlights the measures and recommendations to the financial difficulties of counties and townships. From the public goods theory and the level of it, this chapter puts forward the reasonable definition of county and township financial powers and the range of the expenditure so that the financial power and the authority of the county and township government are symmetric, realizing that the county and township government can do the things deserved so much money. Concretely, we adopt the following measures: First, strengthen the financial management, improve the financial regulation and control capacity; second, change the way and highlight the ones to support, and promote the development of the regional economy; third, crack the difficulty in corporate finance and promote regional economic development; forth, standardize the transferring payment system, promote the equalization of basic public services; fifth, perfect the financial institutions, divide the financial power and the authority reasonably.更多还原