我国乡镇财政的困难与问题分析及政策建议.docVIP

我国乡镇财政的困难与问题分析及政策建议 闫永博 【摘要】 乡镇政府在我国五级政府架构中处于基层地位，财政实力较弱，规模较小。而且，我国绝大多数农村地区经济发展水平低，乡镇财政财源缺乏，收入有限，这一点在农业税废止之后表现尤其明显。但另一方面，乡镇财政开支巨大，要承担农村义务教育投资的主要部分，支付庞大的编制外机关工作人员工资，还要分担农村社会保障投入和基础设施建设的投资。目前我国乡镇财政面临严重的困难，赤字浩大，负债沉重,究其根本原因，在于不尽合理的财政管理体制。虽然我国自1994年以来开始推行分税制，但在基层，分税制仍不完善和规范。乡镇财政所承担的事权与其所掌控的财权之间不一致，事权过大，而财权过小。上级政府对财政收支的管理过度集中，而且各部门在制定财政开支决策时的标准并不统一，因此乡镇财政不但机制僵化，还要满足多头上级部门的财政支出标准和要求。解决乡镇财政所面临的困难和问题的根本途径是继续深化财政管理体制改革，完善和规范分税制，使乡镇政府的财权与事权一致；同时，还应大力发展农村经济，增加乡镇财源，减少财政供养人员的数量，提高财政资金的使用效率，实现财政资金的最优化配置。 【关键词】 乡镇财政体制；分税制；转移支付；政策建议 [Abstract] In the five-storeyed government system of our country, village and township government is in a position of grass roots. Its financial strength is weaker and smaller. Further more, most rural districts are in low level of economy, and are short of sources of financial revenue. It has been noticeable especially after agricultural tax abolished. On the other hand, the finance of village and township government has a larger expenditure. For example, It must take on the better part of rural compulsory education outlay; it must pay the wage of the workers without authorized; and it must share in the funds of rural social security and infrastructural construction. Therefore, village and township government is faced with severe difficulties in finance, such as great deficit and debt. The radical cause about such difficulties and problems is the financial control system incongruous with reason. While our country has actualized system of tax division between central and local governments from 1994, the system is still imperfect at the grass roots. The duties and the financial resources of village and township government are out of line. The duties are too many and the financial resources are too poor. Superior authorities’ supervising upon financial revenue and expenditure is too centralized, and various departments’ criterions is not harmonious when they make expenditure decisions. Consequently, village and town finance not only is rigid, but also mu