【作者】 刘奋吾；

【导师】 刘家乡；

【作者基本信息】 长安大学 ， 会计学， 2010， 硕士

【摘要】 自2009年1月1日,我国开始实施成品油价税费改革(“成品油价格与税费改革”的简称,下文同),与此同时,为方便群众和政治宣传的需要,我国分阶段分区域的逐步撤销政府还贷二级公路收费站。撤站从政治上来说对政府还贷二级公路的影响可以说是多方面的：一方面,逐步有序的撤销已建成的政府还贷二级公路收费站,这为促进我国的公路交通经济的发展和减轻用路者的负担产生了积极的作用；另一方面,撤销政府还贷二级公路收费,这对于我国筹集政府还贷二级公路的建设和养护资金也产生了重大的影响,对政府还贷二级公路的建设和养护资金提出了更高的预算管理要求。国家每年从成品油价税费改革后新增的成品油消费税收入中安排260亿元专项补助资金,并分5年补偿撤站对政府还贷二级公路的影响,用于撤销政府还贷二级公路的人员安置、债务偿还、公路养护管理和建设等问题。但现在看来实际上撤站对政府还贷二级公路的影响可以说主要是负面的：撤销政府还贷二级公路收费站,必然对我国政府还贷二级公路今后的建设和养护造成长期的深远的影响；如何保证政府还贷二级公路的建设和养护资金的到位和充足的二级公路建设和养护资金?同时,如何偿还以前政府还贷二级公路的建设和养护资金及规划以后政府还贷二级公路发展所需的资金?这也是我们亟须解决的问题。本文从撤站对政府还贷二级公路的现实出发,深入思考新形势下政府还贷二级公路的养护和发展问题；同时从财务的预算管理角度出发,分析了现实情况下撤销政府还贷二级公路收费所面临的短期资金补助与长期资金短缺之间的矛盾,进一步分析存在的原因并提出了解决问题的思路和具体措施；以及在创新二级公路建设和养护资金筹集的方式的做法下,来更好的促进我国公路交通事业又好又快的健康发展。更多还原

【Abstract】 Since January 1,2009,China began to implement tax reform finished oil ("oil price and tax reform" is abbreviated,the same below),at the same time,in order to be adwantageous for the needs of the masses and political propaganda,our country will withdraw the second-class road toll stations of the government loan repayment.Withdrawing affect for the second-class road toll stations of the government loan repayment,from the political aspects,should be many aspects:on the one hand,gradual and orderly withdraw the second-class road toll stations of the government loan repayment,which will promote our country road’and transport’development and reduce the burden on those who use the roads;on the other hand,it also has s significant impact that government can raise construction and maintenance funds of the second-class road toll stations of the government loan repayment,and this proposes a higher budget management requirements.Refined oil annually from the country after the tax reform refiend oil consumption of the new arrangements for income 26.0 billion in special subsidies,and compensation for withdrawal of sub-station of the five-year the second-class road toll stations of the government loan repaymentfor the revocation of the government loan personnel placement,debtpepayment,road Maintenance and management and constrution issues.But now,in fact,it appears to withdraw two points on the highway impact of the government loan repayment can be said to be negative:withdrawing the second-class road toll stations of the government loan repayment must influence its construction and maintenance in the future;How to guarantee gain sufficient construction’s and maintenance’s funds; How to repay the government ever construction’s and maintenance’s funds and the government development funds and so on.These probloms are urgently needed solution.This article embarks from the reality of withdrawing affect for the second-class road toll stations of the government loan repayment, going a further step pondering the question that the second-class road toll stations of the government loan repayment maintenance and develop;At the same time, this article embarks from finance budget management, analysis the contradictory between short-term fund subsidy and long-term fund shortage that withdrawing affect for the second-class road toll stations of the government loan repayment face in realistic situation, and further analysis its existence reason, and propose mentality and specific measures to solve probloms; then propose some new methods of the second-class road construction and maintenance’s funds, so that our country road and transport can well and quickly develop.更多还原