【摘要】：作為我國最基層的一級(jí)政府,鄉(xiāng)鎮(zhèn)政府在為農(nóng)村提供公共產(chǎn)品、引導(dǎo)農(nóng)民奔小康以及維護(hù)農(nóng)村社會(huì)穩(wěn)定方面承擔(dān)著主要責(zé)任。由于我國當(dāng)前所采用的經(jīng)濟(jì)體制是社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制,因此,為了確保鄉(xiāng)鎮(zhèn)職能的正常發(fā)揮,就必須給鄉(xiāng)鎮(zhèn)政府提供必要的財(cái)政保障。但是,自上個(gè)世紀(jì)末以來,我國絕大多數(shù)地區(qū)鄉(xiāng)鎮(zhèn)政府的財(cái)政狀況開始惡化,并逐步演化成一種沉重的債務(wù)負(fù)擔(dān),不僅僅影響了鄉(xiāng)鎮(zhèn)政權(quán)的正常運(yùn)轉(zhuǎn),造成農(nóng)村公共產(chǎn)品的供給短缺,而且損害了黨和政府的形象,降低了鄉(xiāng)鎮(zhèn)政府的權(quán)威,削弱了鄉(xiāng)鎮(zhèn)政府的社會(huì)動(dòng)員能力。因此,鄉(xiāng)鎮(zhèn)政府的債務(wù)能否妥善解決,直接關(guān)系到農(nóng)業(yè)發(fā)展、農(nóng)民增收和農(nóng)村穩(wěn)定,關(guān)系到全國發(fā)展的大局,必須給以足夠的重視。 本文通過對(duì)湖南省的鄉(xiāng)村債務(wù)進(jìn)行深入的調(diào)查,發(fā)現(xiàn)鄉(xiāng)鎮(zhèn)呈現(xiàn)的負(fù)債率很高、鄉(xiāng)鎮(zhèn)政府的債權(quán)比例很低,且質(zhì)量不高、鄉(xiāng)鎮(zhèn)債務(wù)的來源多樣、鄉(xiāng)鎮(zhèn)債務(wù)的用途多樣、鄉(xiāng)鎮(zhèn)債務(wù)歷史沉積時(shí)間長(zhǎng)等特征并從理論和實(shí)踐上對(duì)我國鄉(xiāng)村債務(wù)的形成原因進(jìn)行深刻探討,得出主要原因包括：首先自然災(zāi)害頻發(fā)和環(huán)境惡化引發(fā)財(cái)政負(fù)債；其次政府主導(dǎo)型城鄉(xiāng)非均衡發(fā)展戰(zhàn)略引發(fā)負(fù)債；其次就是鄉(xiāng)村經(jīng)濟(jì)本身造血功能不足導(dǎo)致負(fù)債；最后就是法律體制的不完善債權(quán)維護(hù)難,變相加重債務(wù)負(fù)擔(dān),不科學(xué)的管理體制和不完善的政策導(dǎo)致負(fù)債,中國的二元社會(huì)結(jié)構(gòu)文化和社會(huì)根源是鄉(xiāng)鎮(zhèn)負(fù)債的社會(huì)根源等,在此基礎(chǔ)上提出了包括精簡(jiǎn)機(jī)構(gòu),給基層組織“瘦身”,進(jìn)一步細(xì)化鄉(xiāng)鎮(zhèn)政府事權(quán)劃分,減輕鄉(xiāng)鎮(zhèn)負(fù)擔(dān),轉(zhuǎn)變職能,規(guī)范財(cái)政支出范圍,減少支出,轉(zhuǎn)變觀念,建立城鄉(xiāng)一體化的公共產(chǎn)品供給體制,減輕鄉(xiāng)鎮(zhèn)負(fù)擔(dān),進(jìn)行農(nóng)村公共產(chǎn)品供給改革,為我國鄉(xiāng)鎮(zhèn)債務(wù)的消減和清償提供建設(shè)性的思路。
[Abstract]:As the most basic level of government in our country, township government bears the main responsibility in providing public goods for rural areas, guiding farmers to a well-off society and maintaining rural social stability. Because the current economic system adopted in our country is the socialist market economy system, in order to ensure the normal play of township functions, it is necessary to provide the township government with the necessary financial guarantee. However, since the end of last century, the financial situation of township governments in most areas of our country has begun to deteriorate, and gradually evolved into a heavy debt burden, which not only affects the normal operation of township political power, resulting in a shortage of rural public goods supply, but also damages the image of the party and the government, reduces the authority of the township government, and weakens the social mobilization ability of the township government. Therefore, whether the debt of township government can be properly solved is directly related to the development of agriculture, the increase of farmers' income and the stability of rural areas, and the overall situation of national development, which must be paid enough attention to. Through the in-depth investigation of the rural debt in Hunan Province, this paper finds that the debt ratio of the township government is very high, the proportion of the creditor's rights of the township government is very low, and the quality is not high, the sources of the township debt are diverse, the uses of the township debt are diverse, and the historical deposition time of the township debt is long, and the causes of the formation of the rural debt in China are deeply discussed in theory and practice. The main reasons are as follows: first, the financial liabilities caused by frequent natural disasters and environmental deterioration; Secondly, the government-led unbalanced development strategy of urban and rural areas leads to debt, secondly, the lack of hematopoietic function of the rural economy itself leads to debt. Finally, it is difficult to maintain the imperfect creditor's rights of the legal system, aggravate the debt burden in disguised form, the unscientific management system and imperfect policies lead to the debt, and the dual social structure culture and social root of China are the social root of the township debt. On this basis, the author puts forward some suggestions, such as simplifying the organization, giving the grass-roots organizations "slimming", further refining the division of township government power, lightening the township burden, and changing the functions. Standardizing the scope of fiscal expenditure, reducing expenditure, changing ideas, establishing an integrated supply system of public goods between urban and rural areas, lightening the burden of villages and towns, carrying out the reform of the supply of rural public goods, providing constructive ideas for the reduction and liquidation of township debt in China.
【學(xué)位授予單位】：湖南農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F812.5

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