【作者】 王翔；

【导师】 王荣科；

【作者基本信息】 安徽大学 ， 行政管理， 2013， 硕士

【摘要】 农村环境对于我国经济社会持续健康发展具有重要的意义。一方面是因为农村人口一直在我国人口构成中占有主体地位。另一方面是因为农村环境是农民赖以生存和发展的物质基础,与农民切身利益息息相关。然而随着中国经济的发展,农村环境保护工作却长期被忽视。日益严重的农村环境问题也因此成了我国经济持续发展的瓶颈。国家近些年加大了对农村环境保护的投入,农村环境连片整治运动就是其中比较有代表性的项目。本文以蚌埠市怀远县农村环境连片整治项目为例,从财政政策的视角对其项目实施情况、项目实施过程中的财政政策、制约财政政策效果的因素进行分析,并在此基础上提出农村环境连片整治项目的财政政策建议。本文主要由以下5个部分组成。第一部分是绪论,主要阐述了农村环境连片整治的背景、研究目的和意义,对论文涉及的主要概念进行了界定,对国内外学者提出的相关理论进行了梳理,同时还介绍了论文研究的内容、方法、思路以及研究的创新点。第二部分是怀远县农村环境连片整治项目的制定和实施,主要介绍了怀远县农村环境连片整治项目制定和实施的背景,以及项目的具体内容和实施情况。最后介绍了农村环境连片整治项目需要财政政策扶持的必要性。第三部分是农村环境连片整治财政政策的制定和实施。首先对财政政策的三个方面,即财政收入政策、财政支出政策、财政监督政策分别进行了界定。然后对农村环境连片整治项目的财政政策的制定和实施进行了介绍。第四部分是农村环境连片整治的财政政策实施情况分析。首先从固体垃圾得到有效处理、水质得到明显改善等方面对农村环境连片整治项目取得的效果进行阐述。其次分析了连片整治财政政策存在的问题,如财政投入不足、财政支出结构不合理等等。第五部分针对前面的问题,针对性的提出了对策,如加大政府财政投入、优化财政支出体系、健全税收体系和排污费制度等。更多还原

【Abstract】 The rural environment play a significant role in sustained and healthy development of China’s economic. On the one hand, the rural population occupies the dominant position in the composition of the population of our country. On the other hand the rural environment is the basis for farmers, and closely related to the vital interests of farmers. However, with China’s economic development, environmental protection work in rural areas has long been ignored. Increasingly serious environmental problems in rural areas and become the bottleneck of China’s sustained economic development. In recent years, our government increase the investment in environmental protection in rural area, contiguous rural environment improvement movement is the representative project of rural environment protection. The total investment of Huaiyuan contiguous rural environment improvement project is22.957million yuan, the construction period is1year. The project is divided into seven sub-projects:garbage disposal projects, cement ecological road construction projects, centralized sewage treatment facilities projects, sewage collection pipe network projects, livestock and poultry pollution control projects, the estuary wetland sewage treatment system, ecological toilets project. Our research is based on Huaiyuan County contiguous rural environment improvement project. We analyze the implementation of the projects, financial policy in the project implementation process, the factor which limited the effect of the project, in the perspective of financial policy, in order to find financial policy recommendations for the project.This paper mainly consists of the following five parts. The first part is an introduction, which mainly on the background of contiguous rural environment improvement, the purpose and significance of the paper, the key concepts, the theory of Scholars at home and abroad, research methods and innovation of this paper. The second part is about the formulation and implementation of Huaiyuan contiguous rural environment improvement project. we mainly introduced the background of Huaiyuan contiguous rural environment improvement project’s formulation and implementation. In the end of this part, we introduce the reason why contiguous rural environment improvement project requires support from financial policy. The third part is contiguous rural environment improvement of financial policy formulation and implementation. First, we define the three aspects of fiscal policy:financial income policy, financial expenditure policy, financial supervision policy. Second, we introduce formulation and implementation of financial policy in contiguous rural environment improvement project. In the fourth part, we introduce the effect of financial policy in the contiguous rural environment improvement project. The effect includes the effective treatment of solid waste, the significant improvement of water quality and so on. Secondly, we analyze the Problems of contiguous remediation financial policy, such as lacking of financial investment, irrational structure of fiscal expenditure. The fifth Part is mainly for the measures, such as increasing government financial input and optimizing the system of financial expenditure, improving the tax system and sewage charges system.更多还原