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                    学术堂专业论文学习平台您当前的位置:学术堂 > 经济学论文 > 财政税收论文

                    基层财政管理方式改革的实践研究

                    时间:2018-12-20 来源:未知 作者:依依 本文字数:2640字

                      摘要:伴随着“十三五”计划的不断推进, 经济社会的可持续发展观发生了重要的变化。不仅如此, 我国基层经济社会结构也发生了翻天覆地的改变。在基层管理需要性愈加突出的情况下, 地方性政府需要在这个时候展现其重要的推动作用。在基层财政管理的基础上, 实现有效的创新机制。并根据现代化基层管理的力量构建一个属于“本土化”特征治理内容体系。在全能型政府行政管理体制的引导下, 解决地区经济和社会经济协调发展的问题, 创新财政管理体制。与此同时, 把乡镇财力控制看成一个有效的整体, 明确改革方向, 实现乡镇财政管理体系的重塑。

                      关键词:财政管理,改革,实践

                      一、基层财政管理方式改革的实践的主要概述

                      JICENGXIANGZHENCAIZHENGGUANLIGONGZUO, CONGBENZHISHANGKAN, SHIYIZHONGSHIJIANXINGHENQIANGDEGONGZUO。ZAISHIJIANDEGUOCHENGZHONG, ZHIYOUBUDUANDEDUICAIZHENGGUANLIGONGZUOJINXINGWANSHANHUAHEGUIFANHUA, ZHEIYANGCAINENGZAISHEHUIZHUYISHICHANGDETESEZHIDUZHONG, ZHANXIANJICENGCAIZHENGGUANLIDEZHONGYAOXING。

                      MUQIANDEXINGSHIXIA, BUFENDIQUYIJINGKAISHISHIXING“CUNCAIZHENGUAN”DEGONGZUOMOSHI, BINGZAICIJICHUSHANG, JIAQIANGJICENGCAIZHENGGUANLIDESHENHEXING。ZAIZHINENGDEBIAOXIANSHANG, DIYI, JICENGRENMINDAIBIAODAHUIDECAIZHENGZHIQUANDEFALVYIJUTIAOJIAN。DIER, JICENGRENDACAIZHENGQUANDEYOUXIAOFAZHAN。DISAN, JICENGRENMINDAIBIAODAHUIDUICAIZHENGGONGZUODEGUANLIXIANZHUANGFENXI。JICENGDANGWEIDUIJICENGCAIZHENGDEGUANLIZHINENGSHANG, ZHUYAOSHIJICENGDANGWEIZAIXIANGZHENCAIWUGUANLIGONGZUOSHANGDEJIAOSEDINGWEI。CONGGDP、NEIWAIZIYINJINE、CAISHUIZHIBIAODENGZUOWEIJICENGCAIZHENGGUANLIGONGZUOZHONGDIANJINXINGJIAFEN。JICENGCAIWUGUANLIZHONGDEXIANGZHENCHENGBAOZHAN, ZHUYAOSHIZHENDUIXIANGZHENXIASHUGONGYIXINGZUZHI, JINXINGGUISHUCHANQUANJINGJIXIAOYIDETISHENG。JICENGSHENJISUOZAISHENJIBUMENDESHENJIGONGZUO, ZHANJUZHEZHUYAOXINGDEHEXINDIWEI, BINGZAIXIANGCUNSHEHUIDEZHUANXINGSHANGTIXIANZHONGYAOXINGDEJIAZHI。“NONGCAI”BUMENZAIJICENGCAIZHENGGUANLIDEGUANLIZHINENGSHANG, ZHANXIANDEFANGSHIXUYAOZAIZHENGCEJINGSHENDEJICHUSHANGJINXINGBAOCHIJIAOQIANGDEYIZHIXING, SHIXIANZHANGYUANFAZHANDEBAOJIAHUHANGGONGZUO。YOUCIKEJIAN, NONGCAIZAIJICENGGUANLIBUMENGUANLIGONGZUOZHONGZHUYAOZHANXIANLELIANGZHONGXINGSHIDEGUANLIZHIWU。CONGBENZHISHANGKAN, JIANJIEXINGDEZENGJIALEXIANGZHENCHENGBAOZENGJIAYEWUDEFUZHUXIANGZHENSHUISHOUDECHENGDANNENGLI。

                      二、基层财政管理方式改革的实践有效分析

                    星云棋牌官网下载   JICENGCAIZHENGGUANLIGONGZUODEYUNXINGGUOCHENGZHONG, ZHUYAOSHIYIKAORENDAXITONGHEDANGWEIXITONG。XINGZHENGXITONGWEILESHIXIANYOUXIAODECAIZHENGSHENPIHEJUECEQUANLI, ZAICAIZHENGRICHANGGUANLIDEGONGZUOZHUYAOZHANXIANDESHIZHENGCEXINGDEZHIDAOSIXIANG。YINCI, ZAISHIJIDEGONGZUOGUANLIJINGYANZHONG, WEIDANGWEIDEJUECETIGONGLEYIJU, BINGZAIHEXINDEDIWEISHANG, ZHANXIANJISHUXINGDEZHIDAOXINGSIXIANG。CONGMUQIANXINGSHISHANGKAN, ZHEIXIEGOUJIANXIANGZHENCAIZHENGGUANLIXITONGLUOJIQIDIAN, WEINENGXINGCHENGHELI, WEINENGCHONGFENFAHUIXIANGZHENCAIZHENGGUANLIDEYOUXIAOZHINENG。

                    星云棋牌官网下载   QIZHONG, JICENGCAIZHENGGUANLIXITONGHEXIANGZHENJINGYINGZHIJIANCUNZAILIANGGEFANGMIANDEGUANXI, YIFANGMIANSHIBENJIZHENGFUCAIZHENGBUTIEHEJIJIZHENGQUSHANGJIZHENGFUBUTIEGUOCHENGZHONG, ZHIYUANCUNJIZHONGFAZHAN。BINGZAISHANGJIZHENGFUBUTIEZHIJIAN, GOUJIANJIZHONGFAZHANDELIDU, SHIXIANCUNJITIZUZHIFAZHAN。LINGWAIYIFANGMIANSHIZAICONGZHENQIYEDEZUZHISHANGKAN, XUYAOGENJUJICENGDELILIANGXIANSHICAILIGOUJIAN。

                      JICENGCAIWUGUANLIXITONGHEJICENGWAIBUJINGJIDAIBIAOZHIJIAN, BUJINKEYISHIXIANQIYEJINGYINGFUZHI, HAIKEYICONGBENZHISHANGSHIXIANJICENGJINGJIFAZHANHEZHENGZHIFAZHAN, SHEHUIFAZHANDEWENDINGXINGJIQIHEXIEXING。JICENGCAIZHENGGUANLIHEJICENGZHENGFUNEIBUBUMENDEGUANXIZHONG, XUYAOQUEDINGCHENGBENHECHANCHUZHIJIANDEDUILITONGYIGUANXI, GOUJIANJIQUHEYONGCAI、JIANGUANCAIWUZHIJIANDEYIZHIXING。

                      CONGJINGJIDEJIAODUJINXINGFENXI, JICENGCAIWUGUANLIDEJINGJIXIAOYI, SHUYUGONGGONGZIYUANDEFANWEI。XIANGZHENZHAOSHANGXIANGMUZAIBUDUANKUOZHANDEGUOCHENGZHONG, ZHIYOUZHENGQUJINGJIXIAOYIBUDUANDEDEDAOTIGAO, ZHEIYANGCAINENGMANZUJINGJIHEZHENGZHI, SHEHUISHANGDEYINGXIANGLI, SHIXIANLILUNKUANGJIASHANGDEJINGJIXUE。

                    星云棋牌官网下载   ZAIZHEIYANGYIGEZHUANXINGDEZHONGYAOSHIQI, BUJINJINGJILINGYUFASHENGLESHENKEDEBIANHUA, HAIZAIZHENGZHILINGYUHEWENHUALINGYUFAHENGLESHENKEDEBIANHUA。CONGXINGONGGONGGUANLISHIJIAOXIADEJICENGCAIZHENGGUANLIXITONGJINXINGFENXI, QIYESHIBENZHEKUODASHOUYIHEJIEYUECHENGBEN、FUWUZHISHANGDEYUANZE, JIARUDAOGONGGONGZIYUANDEZUIYOUHUAPEIZHI。YOUCIKEJIAN, JICENGCAIZHENGGUANLIBUMENKEYIFENWEISANZHONGLEIXING, DIYI, SHIZAISHICHANGJIZHIDEZUOYONG, SHIXIANJICENGCHENGBAOZHANDEGOUJIAN。DIER, ANZHAOXIANGZHENZHENGFUDEXUQIU, YINRUQIYEDEGUANLILINIAN, ZHANXIANXIANGZHENZHAOSHANGDEYOUXIAOXING。DISAN, ZAIJICENGCAIWUGUANLIDEXINGZHENGGUANLIGONGZUOZHONG, JIYUYINRUSHICHANGLINIANDETONGSHI, YEXUYAOCONGBENZHIDEJIAODUSHANG, JIANGDIGUANLIDECHENGBEN, TISHENGXIANGGUANGONGZUORENYUANDEBANSHIXIAOLV。YINCI, CONGCHENGBENSHANGKAN, JICENGCAIZHENGGUANLIHENNANSHIXIANGANBUKAOHEZHIDU, CONGSHOUYISHANGKAN, GANBUQUEFAQIANGYOULIDEJINGZHENGLI。

                      三、基层财政管理方式改革的实践

                      BENWENYIMOUJICENGCAIZHENGGUANLIBUMENWEILI。MOUJICENGCAIZHENGGUANLIBUMENCAIZHENGGUANLIGONGZUOSHANGZHUYAOCUNZAI14GEKESHI, HAIYOURENDAXITONG、DANGWEIXITONG、XINGZHENGXITONGSANGEBANZI。BINGZAICIJICHUSHANGGOUJIANLEZHAOSHANGBANHECHENGBAOZHANSUO, YIGONGJIUGE。

                    星云棋牌官网下载   MOUJICENGCAIZHENGGUANLIBUMENDEGUANLIGONGZUOSHANGJINXINGTANJIUSHENCHAHECAIZHENGYUSUANFANGMIANDEZHIXINGHEJIANDU。ZHENGGEHUIYIYIGONGCHIXULEJIANGJINSANGEXIAOSHIDESHIJIAN。DDZHENDANGWEIXITONGZHONG, YIWEISHICAIZHENGFANGMIANDEDANGWEISHUJI, LINGYIWEISHICAIZHENGJIANDUDEJIWEISHUJI。FENBIEDUIDDZHENJINXINGLEQUANMIANDEGOUJIANGONGZUO。BINGANZHAOZHAOSHANGGONGZUODEXIANGMUZHIDAO, JINXINGSHIXIANYOUXIAODESHENPIZHIDU, SHIXIANYOUXIAODEFANGXIANGXINGDIAOZHENG。JIJIANWEIZHUYAOSHIZHENDUIDDZHENHUIBAOSHENJIGONGZUOFANGMIANDEZHUYAONEIRONG, ZHENDUIWENTIJINXINGZHENGGAIHELUOSHI, BINGZHUANXIESHENJIBAOGAO。

                    星云棋牌官网下载   QIZHONG, DDZHENXIANGGUANFUZERENRENSHUZHONGDUO, DUIWUPANGDA。ZHUYAOBAOHANLEZHENZHANGHEFUZHENZHANGDECAIZHENGGUANLIGONGZUOFANGMIANDESISIXIANGLUOSHI。QICISHIZHAOSHANGBANFANGMIANDECAIZHENGGUANLIGONGZUO。ZHAOSHANGBANBUJINQIDAOLEZHAOSHANGYINZIDEZHONGYAOZUOYONG, HAIKEYIGENJUXIANSHIDEXINGSHI, DUIZHONGDIANQIYEJINXINGFENXIHEYUCE。SHIXIANYOUXIAODEXINXIGONGXIANG, BAOZHENGJINGJIFAZHANDETONGSHI, BAOZHENGZHENGGUANNENGLIDEYOUXIAOLIYONG。BUJINRUCI, JICENGCAIZHENGGUANLIFANGMIANDEGONGZUO, HAIXUYAOZHENDUICHENGBAOZHANSUOHECAIZHENGSUO、ZONGHEHUIJISHI、NONGCUN“SANZI”GUANLIBANGONGSHI、SHENJISUODENGFANGMIANDECAIZHENGGUANLIGONGZUOJINXINGTIGONGYIGEYOULUOSHIHUANJIE。

                      ZAIDDZHENGONGZUOPINGJIAZHONG, ZHUYAOBIAOXIANWEITIZHIDEWENTI, MEIYOUXINGCHENGXITONGXINGDEGUANLIMOSHI, GENGMEIYOUBANFALIANXIGEBUMENZHIJIANDEGUANXI。YOUCIKEJIAN, XITONGHUASHIDDZHENFAZHANDEZHONGYAOYIJU。CAIYONGFENSANHUAGUANLIMOSHI, CAIZHENGGUANLIXIANGZHEJIQUANHUADEFAZHANQUSHIJINXINGFAZHAN。SHIYINGJICENGSHEHUIZHUANXINGDEJUDABIANHUA, BAGONGKAIHUAHEMINZHUHUADEQUSHICHENGXIANDAODAJIADEMIANQIAN。

                      YOUCIKEJIAN, DIYI, XUYAOJINYIBUSHENHUACHENGBAOZHANDEZHONGYAOZUOYONG, SHIXIANCHENGBAOZHANJINGYINGHECAIZHENGGUANLIGONGZUOSHANGDEFENLI。DIER, ZAICAIZHENGYUSUANDEFENXIZHONG, XUYAOSHIXIANGONGGONGHUADEYUANZE, GOUJIANTOUMINGHUADEFAZHANDAOLU, WANCHENGDUOFANGMIANDEHEZUOGONGYINGZHUANGTAI。DISAN, ZHONGXINTIJIAOBUMENGUANXIAGUISHU, BAOZHENGCAIZHENGGUANLIGONGZUODELIDU, JIAQIANGBUMENZHIJIANDEXIEDIAOXING。DISI, ZAIJICENGLINGDAODEDAILINGXIA, DAIBIAORENMINQUNZHONGDELIYI, SHIXIANMINZHUHUADEFAZHANJICHU, SHIXIANYOUXIAOCHUANGXIN。

                      ZONGJIE

                      SUIZHESHEHUIDEJINBU, FUWUDUIXIANGZAIJICENGDECAIZHENGGUANLIZHONGCHENGXIANLEZHONGYAODEBIANGE。SHIXIANLEXIANGCUNJINGJIXIANDAIHUADEGANGGANZUOYONG。BANSUIZHESHICHANGJINGJIDEFAZHAN, JICENGDIQUDUIDA“DANGQUAN+XINGZHENGHUA”MOSHIJIASHENLELIDU, BAOZHENGLEJICENGCAIZHENGGUANLIFANGSHIGAIGESHANGDEKECHIXUFAZHANDAOLUSHISHI。

                      参考文献
                      [1]王世官, 新农村基层组织建设与管理[M].复旦大学出版社, 2014:15-16
                      [2]王焕祥, 中国地方政府创新与竞争的行为、制度及其演化研究[M].光明日报出版社, 2015:15-17
                      [3]何增科, 中国社会管理体制改革路线图[M].国家行政学院出版社, 2016:99-100

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