【作者】 尼玛普赤；

【导师】 杨克磊；

【作者基本信息】 天津大学 ， 管理科学与工程， 2012， 硕士

【摘要】 农业、农民和农村问题,是当今世纪的最大问题之一。2000年初,党中央、国务院决定以安徽省作为试点全面推行农村税费改革,再一次迈步解决农民负担重大问题,也被称之为“农村第三次革命”。虽然推行税费改革后取得了很大成就,但基层财政上出现了新的问题。针对该问题,本文在对西藏财政进行理论性分析的基础上,为了进一步说明农村税费改革所带来乡镇财政的问题。本文以西藏日喀则地区某县财政为例,采用实证分析法,对该县财政运行现状进行了透析,总结了税费改革在减轻农牧民负担、缩小城乡差距和促进农牧区社会稳定等方面所发挥的积极作用,客观指出了这次改革给西藏基层财政带来了很大的困难和压力,进而带来了基层政府运转困难、财政收支矛盾更尖锐、财政赤字突出、化解债务难度大、提供农牧区公共产品受到阻碍等一系列负面影响。乡镇财政困难问题如不得到应有的重视和解决,势必影响农村税费改革的成效和农村地区经济社会的稳定和发展。经过深入调查和分析,本文提出了解决乡镇财政困难问题的基本思路,试图从完善分税制、加大转移支付力度、优化乡镇财务管理、转变城乡二元结构等几个方面进行探索和努力,以期为处于困境中的乡镇财政如何成功突围提一些建议。本文从财政方面出发,结合博弈论的相关理论模型,对西藏政府与基层政府间的财政模式进行探讨。在改进模型的基础上,本文对产生乡镇财政困难的原因进行了全面分析。首先,建立博弈模型以及结合实际情况,对西藏地方财政转移支付和填补资金上详细分析、说明;其次,求解该博弈模型的纳什均衡。然而,得出的结论与现实完全相悖。从结论可知,博弈的最终结果出现了类似于“囚徒困境”的低效率,为了改善博弈结果以及未来西藏发展来说,实行农牧区税费改革时,通过西藏政府和县级政府共同努力建立一种合作博弈关系,实现互相的利益关系,使双方在博弈中双赢,能做到这点,才是真正的可取之道。更多还原

【Abstract】 The problem of agriculture, peasantry and the rural area is one of thebiggest issues in today’s century. In the early 2000, the Party Central Committeeand the State Council decided to take Anhui Province as a pilot to have the RuralTax and Fee Reform fully carried out, step forward to settle the vital problem ofpeasants burden again, which was called as“The third revolution in rural areas"as well. Though we have made great achievements after the implementation ofthe Rural Tax and Fee Reform, new problems appeared in the grass-rootsFinance. In order to solve these problems, the paper further elaborated the RuralTax and Fee Reform’s influence on the Township fiscal on theoretical analysis ofTibet fiscal. Taking the finance of some country in Tibet Xigaze as an example,the thesis employs the empirical method to give a deep analysis on the status ofthe country’s financial operation, and summarizes the positive effects of thereform, such as reducing the burden on the peasants, narrowing the gap betweencity and town, promoting the social stability of agricultural and pastoral areasand so on, the paper also points out the great pressure and difficulties brought bythe reform to the Tibet’s primary finance objectively, which will then cause aseries of negative effects, such as grass-roots government operationaloperational difficulties, more acute fiscal revenue and expenditure contradiction,prominent financial deficit, more difficult to solve the debt, embarrassed insupplying the agricultural and pastoral areas public goods and so on. If thetownship fiscal difficulties has not received the due attention and settlements, itwill definitely affect the effectiveness of The Rural Tax and Fee Reform and thesocial and economical stability and development of rural areas. After an in-depthinvestigation and analysis, the thesis proposed some basic ideas to solvetownship financial difficulties; with a view to give advices to the troubledtownship finance on how to break through successfully, the paper also tried tomake efforts and exploration to the aspects of increasing transform payments,optimizing the township financial managements, changing the dual structures ofrural and urban areas and so on. From a financial prospect, combining the related theory of game theorymodel, the paper discussed the financial model between government and localgovernment of Tibet. On the basis of the improved model, the thesis conducted acomprehensive analysis on how the township finance difficulties appeared. First,combining the actual conditions, we set up a gamble model and give a detailedanalysis and description of Tibet’s local fiscal transform payment and fundingfilling; Secondly, we calculated the Nash equilibrium of the model. But theconclusion we got was totally contrary with the reality. From the conclusion wecan know, a low efficiency similar to“Prisoners Dilemma”appeared in the finalresult. In order to change the game result and get the Rural Tax and Fee Reformfurther implemented in the future agricultural reform and development, theTibetan government and local government should work together to build acooperative game relationship, and achieve double benefits and win-win, It’s adesirable way if we can do so.更多还原