农村税费改革论文_农村税费改革后乡镇财政职能问题分析报告

1、. .PAGE6 / NUMPAGES6农村税费改革论文：农村税费改革后乡镇财政职能问题研究中文摘要乡镇财政是我国最基层一级的财政,无论在理论研究上,还是在实践探索中都还有许多不完善的地方,还有许多问题和矛盾有待思考、解决。特别是农村税费改革,通过合并、简化税费,取消农村教育集资政策,调整农业税政策等,对乡镇财政产生了巨大影响,主要表现为：乡镇财政收入大幅减少,乡镇财政人员分流,从而使乡镇财政职能发生了根本变化,即收入职能弱化,预算职能弱化,资金监管职能弱化等。但是,随着国家对农业、农村投入的加大,客观上又需要乡镇财政加强支出职能,强化资金监管职能,强化服务职能等,又需要调进一步强化乡镇财政职

2、能。正是在这种情况下,笔者选择对农村税费改革后乡镇财政职能问题进行研究。本文结合有关县区实际,探讨其农村税费改革后乡镇财政职能的运行情况与存在的问题,并对问题产生的原因进行分析,从而提出进一步加强乡镇财政职能的对策建议。全文共分五章：第一章为导论；第二章对农村税费改革与乡镇财政职能概述；第三章对农村税费改革后市乡镇财政职能的现状进行分析；第四章提出完善农村税费改革后乡镇财政职能的对策建议；第五章是结论和展望。文章的重点是提出了农村税费改革后完善乡镇财政职能的对策建议,主要包括：一是进一步加强资金监管职能；二是进一步加强服务职能：三是进一步加强财源建设职能；四是进一步加强预算管理职能；五是进一步

3、加强会计核算职能；六是进一步加强资产与债权债务管理职能；七是进一步加强协调组织收入职能。文章最后还对下一步研究提出了展望。英文摘要As the basic finance in china, the county finance has been faced with lots of problems existing in both theory and practice. These problems need thinking and solving, especially many reforms of county finance are on its way. All these

4、reforms have brought great effects on many aspects such as decreasing revenue, reposition of personnel, which have weakened the countys financial functions. However, the reality forced the countys finance to strengthen many other functions such as expensing, fund supervision. Based on such reality,

5、the paper focuses on the function of the county finance after the tax reform as its main issue.Based on the current situations of Gan Zhou city, the paper tries to discuss the following seval issues. These issues are:the current state of countys financial functions after the reforms, existing proble

6、ms, the analysis of causes, the relative methods as well as suggestions. The paper has five chapters. Chapter one is the introduction; chapter two is the survey of both the reforms concerning countys expenses of taxation and the functions about the county finance. Chapter three is the analysis of th

7、e current function in county finance. Chapter four is the suggestions. The last chapter is something about the conclusion and prediction.The focus of this paper is to suggest recommendations in the rural tax reform so as to improve countys financial functions. These recommendations are the measures

8、about improving. These measures appear to be in seven different aspects: financial supervision; serving; financial resources; budget management; accounting; the management policies as well as credit and debt; coordination in the income of organization. Finally, the article also mentions the further

9、research.关键词农村税费改革 乡镇财政职能 市英文关键词Countys reforms in expenses of taxation County financial function Gan Zhou city目录农村税费改革后乡镇财政职能问题研究摘要3-4ABSTRACT4第1章 导论7-101.1 研究背景和意义7-81.1.1 研究背景7-81.1.2 研究意义81.2 研究容和方法8-101.2.1 研究容8-91.2.2 研究方法9-10第2章 农村税费改革与乡镇财政职能概述10-162.1 农村税费改革目的、意义和容10-112.1.1 农村税费改革的目的和意义10-1

10、12.1.2 农村税费改革的基本容112.2 乡镇财政职能与其发展沿革11-152.2.1 乡镇财政职能综述11-122.2.2 乡镇财政职能的发展沿革12-152.3 农村税费改革对乡镇财政职能的影响15-16第3章 农村税费改革后乡镇财政职能的现状分析以市为例16-303.1 市有关县区农村税费改革与乡镇财政的总体情况16-203.1.1 乡镇收入方面16-183.1.2 乡镇支出方面18-193.1.3 乡镇财政发展经济的职能逐渐萎缩19-203.1.4 乡镇债务负担难以化解203.2 农村税费改革后市乡镇财政职能的现状和特点20-273.2.1 预算管理职能从重收入轻支出转变为以重支出

11、为主20-233.2.2 综合协调职能增强,需要监管的资金增加23-253.2.3 县乡、乡村财政管理体制的改革纵深推进253.2.4 乡镇财政自身建设的现状25-273.3 农村税费改革后乡镇财政职能存在的问题与原因分析27-303.3.1 预算管理职能不断削弱,乡镇财政不能成为一级财政27-283.3.2 财政监督职能相对薄弱,难以承担各项资金的监管283.3.3 履行乡镇财政职能的人员和制度不足28-30第4章 完善农村税费改革后乡镇财政职能的对策建议30-454.1 对农村税费改革后乡镇财政职能的科学认识30-334.1.1 乡镇财政和乡镇政府的职能具备统一性304.1.2 公共财政框

12、架下乡镇财政职能的科学定位30-324.1.3 健全和完善乡镇财政职能的必要性324.1.4 加强乡镇财政监督的必要性32-334.2 进一步加强乡镇财政职能的对策建议33-394.2.1 进一步加强资金监管职能33-344.2.2 进一步加强乡镇财政服务职能34-354.2.3 进一步加强乡镇财源建设职能35-364.2.4 进一步加强预算管理职能36-374.2.5 进一步加强会计核算职能374.2.6 进一步加强资产与债权债务管理职能37-384.2.7 进一步加强协调组织收入职能38-394.3 增强乡镇财政职能履行的保障措施39-454.3.1 进一步界定县乡财政收入,提高乡镇财政收入水平394.3.2 进一步加大转移支付力度,提高乡镇财政的