阜阳市插花镇债务探析论文毕业设计.doc

安徽阜阳市插花镇债务探析 摘 要 安徽省阜阳市插花镇在债务方面存在着严重的问题，在大的区域性背景下，插花镇存在着大多数乡镇政府都存在的债务问题，其中有些方面比其他乡镇问题更加严重。具体表现在政府负债额大；老账呆账大量存在；债务关系复杂等等。这些问题如果不及时妥善解决，势必造成债务几何性增长；所借债务应用不当；债权人影响社会安定；给农民造成沉重负担等严重问题。通过分析，笔者认为地方政府债务产生与扩大的深层次原因在于财政管理体制是收入向上级逐渐集中，职能和责任不断下放，导致乡镇财政债务责任不对称。分税制改革以来，县乡财政赤字增加，地方财力明显向省，市集中。针对上述几点问题笔者认为应该从摸清债务，科学分类；创新机制，分类化解；狠抓落实，分类消化；精简机构，开源节流；恪守原则，遵守原则这几个措施，希望通过这些办法能促使政府稳定健康的发展。 关键词：插花镇；政府债务；形成原因 ABSTRACT Fuyang City in Anhui Province in the town of flower arranging debt there is a serious problem, in the regional context, there is a majority of the town, floral township government is the problem of debt, which in some aspects than other township problems. Specific performance of the large amount of debt; old accounts and there are a lot of bad debts; complex relationship between debt and so on. These problems if not promptly and properly resolved, will inevitably cause of debt geometric growth through the application of improper debt; creditors affect social stability, create a heavy burden to farmers and other serious problems. Through analysis, I believe that a local government debt and expand the deep-seated reason is that financial management system is gradually concentrated to a higher-level income, the decentralization of functions and responsibilities, leading to township financial liabilities asymmetry. System of Tax Distribution reform, the county and township fiscal deficit increased significantly to the financial resources of local provinces, municipalities focus. To address the above points I think we should find out from debt, the scientific classification; innovative mechanisms to resolve classification; To implement the plan, classified digest, streamlining institutions, increasing revenue and reducing expenditure; abide by the principle, abide by the principles of these measures, the hope that through these approaches will prompt the Government The stable and healthy development. Key words：Cha Hua government; debt problems; cau