本文關鍵詞： 鎮(zhèn)級財政管理體制 省管縣 杭州市蕭山區(qū)　出處：《廈門大學》2014年碩士論文　論文類型：學位論文

【摘要】：黨的十八屆三中全會將財政體制改革作為重要內容,把財政作為國家治理體系的基礎和重要支柱。作為財政體制的主要內容,分稅制財政體制改革為保證中央、地方兩級財力,建立長效運作機制發(fā)揮了重要作用。然而,分稅制財政體制未明確省以下財政體制,省以下財政體制存在不統一、不規(guī)范、不完善的現象。鎮(zhèn)級財政作為省以下財政體制的特殊組成部分,在提供均等化公共服務、保證社會民生,推進城鎮(zhèn)化進程具有特殊作用。同時鎮(zhèn)級財政支出規(guī)模不斷壯大,各類涉農資金直接關系到農民的切身利益,鎮(zhèn)級財政對資金監(jiān)管要求越來越高,需要加強對鎮(zhèn)級財政的預算管理。特別是在“省管縣”背景下,蕭山鎮(zhèn)級財政體制改革具有典型性及創(chuàng)新性。 蕭山區(qū)鎮(zhèn)級財政管理體制是根據上級財政的制度安排,結合蕭山經濟發(fā)展特點,在穩(wěn)定收入增長、完善收入結構、優(yōu)化支出結構上發(fā)揮了一定作用,同時也在明確收支范圍、改善民生、提供均等化的公共產品和服務做了一些探索。特別是結合行政體制改革,開展小城市培育試點、平臺財政“自求平衡”等完善財政層級結構方面具有重要意義,值得在全國推廣。通過對杭州市蕭山區(qū)鎮(zhèn)級財政管理體制的演變、現狀以及創(chuàng)新進行分析,闡述蕭山鎮(zhèn)級財政管理體制的運行績效,分析蕭山區(qū)在鎮(zhèn)級公共財政管理方面作出的有益探索。根據蕭山區(qū)鎮(zhèn)級財政管理體制存在的問題以及成因,依據公共財政理論、財政分權理論、財政轉移支付理論開展探討,進而對杭州市蕭山區(qū)鎮(zhèn)級財政管理體制改革提出若干建議：一是建立支出責任與財力相適應的收支劃分體系；二是建立完善與城鎮(zhèn)化建設配套的區(qū)鎮(zhèn)財政層級；三是建立公平、效率、法治的規(guī)范化轉移支付制度；四是建立以確保地方稅源為目的的地方稅制與征管體系；五是建立符合現代財政管理理念的鎮(zhèn)級預算管理制度。
[Abstract]:The third Plenary session of the 18 CPC Central Committee took the reform of the financial system as an important content, the fiscal system as the foundation and important pillar of the national governance system, and as the main content of the financial system, the reform of the fiscal system of the tax distribution system was to ensure the financial resources at the central and local levels. However, the financial system of tax sharing has not clearly defined the financial system below the province, and the financial system below the province is not unified and standardized. As a special part of the financial system below the provincial level, township finance plays a special role in providing equalization of public services, ensuring the people's livelihood and promoting the process of urbanization. At the same time, the scale of township fiscal expenditure continues to grow. All kinds of agriculture-related funds are directly related to the immediate interests of farmers. The requirements of township finance for capital supervision are becoming higher and higher. It is necessary to strengthen the budget management of township-level finance, especially in the context of "provincial and county management". The reform of Xiaoshan township financial system is typical and innovative. The financial management system at the township level in Xiaoshan District plays a certain role in stabilizing the income growth, perfecting the income structure, optimizing the expenditure structure, according to the system arrangement of the superior finance and combining with the characteristics of Xiaoshan's economic development. At the same time, it also makes clear the scope of income and expenditure. It is of great significance to improve the livelihood of the people and provide equal public goods and services. In particular, it is of great significance to improve the financial hierarchy structure in the light of the reform of the administrative system, the development of pilot projects for the cultivation of small cities, and the "self-balancing" of the platform finance. It is worth popularizing in the whole country. Through analyzing the evolvement, present situation and innovation of the financial management system at the township level in Xiaoshan District of Hangzhou, the paper expounds the performance of the financial management system at the township level in Xiaoshan City. This paper analyzes the beneficial exploration in the management of township public finance in Xiaoshan District. According to the existing problems and causes of the financial management system at the township level in Xiaoshan District, the paper probes into the theory of public finance, the theory of fiscal decentralization and the theory of fiscal transfer payment. Furthermore, some suggestions are put forward for the reform of the township financial management system in Xiaoshan District of Hangzhou: first, to establish an income and expenditure division system that is compatible with expenditure responsibility and financial resources; second, to establish a financial level of district and town that is compatible with the urbanization construction; third, to establish a fair system. Efficiency, the rule of law of the standardized transfer payment system; fourth, to ensure local tax sources for the purpose of local tax system and collection and management system; fifthly, to establish a township budget management system in line with the concept of modern financial management.
【學位授予單位】：廈門大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.2

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