本文選題：縣級基本財力　切入點：保障機(jī)制　出處：《山東財經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：“郡縣治則天下安，縣域強(qiáng)則國家富”，作為我國歷史長河中最為穩(wěn)定的一級行政區(qū)劃單位，縣所扮演角色的重要性不言而喻。縣級政府肩負(fù)著提供與民生息息相關(guān)的公共服務(wù)的職責(zé)，縣級基本財力不僅要維持縣級政府的基本運轉(zhuǎn)，也為縣級政府發(fā)揮其自身的公共服務(wù)職能提供保障。當(dāng)下，種種因素導(dǎo)致我國縣級政府出現(xiàn)有事權(quán)、無財力與之匹配的尷尬局面，許多縣級政府運轉(zhuǎn)困難，，財力缺口較大，影響了縣級政府公共服務(wù)職能的實現(xiàn)，此種狀況與我國構(gòu)建公共財政體系、建設(shè)和諧社會的要求還存在一定差距。 自國家財政部于2010年9月出臺了《關(guān)于建立和完善縣級基本財力保障機(jī)制的意見》后，根據(jù)文件精神，各省份推行了側(cè)重點不同的縣級基本財力保障政策。本文通過對現(xiàn)行縣級基本財力保障機(jī)制實施效果的分析，得出其并不能夠從根本上解決基層財政困境，需要對省以下財政管理體制進(jìn)行改革，才能達(dá)到保障縣級財力的目標(biāo)。 本文的內(nèi)容安排如下：首先，梳理總結(jié)與縣級財力保障問題相關(guān)的國內(nèi)外文獻(xiàn)，繼而介紹了建立縣級財力保障機(jī)制的理論基礎(chǔ)，其次，對實現(xiàn)廣義的縣級財力保障機(jī)制的必由路徑——中間模式的實現(xiàn)機(jī)制進(jìn)行了分析。再次，對我國轉(zhuǎn)型期縣級事權(quán)、財權(quán)與財力的演化過程進(jìn)行梳理，并利用山東省的數(shù)據(jù)，對縣級基本財力保障機(jī)制實施效果進(jìn)行了實證分析。最后，提出能夠從根本上保障縣級基本財力的政策建議。
[Abstract]:"the whole world is safe under the rule of prefectures and counties, and the country is rich when the county is strong." as the most stable first-level administrative division unit in the long history of our country, The importance of the county's role is self-evident. County governments shoulder the responsibility of providing public services that are closely related to the people's livelihood. The basic financial resources of the county level not only maintain the basic operation of the county government, It also provides a guarantee for county governments to play their own public service functions. At present, various factors lead to an embarrassing situation in which our county-level governments have the power to do things and have no financial resources to match them. Many county-level governments have difficulty in operation and have a large financial gap. It affects the realization of public service function of county-level government, and there is still a certain gap between this situation and the requirement of constructing public finance system and harmonious society in our country. Since the State Ministry of Finance issued the "opinions on establishing and perfecting the basic Financial Security Mechanism at the County level" on September 2010, according to the spirit of the document, Each province has carried out the basic financial security policy at the county level with different emphases. Through the analysis of the effect of the current basic financial security mechanism at the county level, it is concluded that it cannot fundamentally solve the financial dilemma at the grass-roots level. It is necessary to reform the financial management system below the provincial level in order to achieve the goal of ensuring county financial resources. The content of this paper is arranged as follows: first, summarize the domestic and foreign literature related to the financial security at the county level, then introduce the theoretical basis of establishing the financial security mechanism at the county level, secondly, This paper analyzes the implementation mechanism of the necessary path-intermediate mode to realize the generalized county financial security mechanism. Thirdly, it combs the evolvement process of the county level power, financial power and financial resources in the transition period of our country, and makes use of the data of Shandong Province. This paper makes an empirical analysis on the effect of the basic financial security mechanism at the county level. Finally, it puts forward some policy suggestions that can guarantee the basic financial resources at the county level fundamentally.
【學(xué)位授予單位】：山東財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.2

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本文編號：1568193