【作者】 刘阳；

【导师】 谢和均；

【作者基本信息】 云南大学 ， 公共管理（MPA）（专业学位）， 2019， 硕士

【摘要】 乡镇财政从层级上来看属于基层财政,是我国当前国家财政体系的基础性组成部分,同时也时刻反映出地方财政运行态势,为我国党和政府实时掌握地方财政状况,制定合理的财政政策和相关经济发展战略提供了重要参考。但随着时代的发展和实践的不断深入,我国乡镇财务管理和运营之中的问题与不足日益凸显,并在一定程度上影响了我国的整体的财务管理质量。如我国基层县与乡镇财力与事权的支出责任划分不合理问题、上级部门干涉下级部门支出的情况等等,诸如此类的问题进一步导致我国乡镇债务管理的困境。中国财政体系最末端的单位是县乡两级政府,且是最基本环节。实际政府财务工作及管理中如果县、乡基层财政处于困境,这势必会影响到整个国家财政系统的稳定,影响乡镇的公共管理。基于这一现状,本文开展乡镇政府债务研究,以政府财力与事权为视角,对曲靖市A乡镇政府债务现状、存在问题及成因的作了研究分析,提出通过降低债务偿还对土地财政的依赖性、加强风险评估及防控、规范融资平台、分类界定乡镇事权等手段,来缓解曲靖市A乡镇政府债务问题,旨在有效解决地方政府债务困境。更多还原

【Abstract】 Township finance belongs to grass-roots finance from a hierarchical point of view,which is the basic component of the current national financial system in China.It also reflects the local financial situation at all times.It provides an important reference for the Party and the government to grasp the local financial situation in real time and formulate reasonable financial policies and related economic development strategies.However,with the development of the times and the deepening of practice,the problems and shortcomings in the financial management and operation of villages and towns in our country have become increasingly prominent,and to a certain extent,have affected the overall financial management quality of our country.For example,the unreasonable division of expenditure responsibility between financial resources and powers of township and grass-roots counties in China,the interference of higher departments in the expenditure of lower departments,and so on,further lead to the plight of township debt management in China.The last unit of China’s financial system is the county and township governments,and it is the most basic link.In the actual government financial work and management,if the county and township grassroots finance is in a dilemma,it will inevitably affect the stability of the entire national financial system and the public management of the township.Based on this situation,this paper carries out the study of township government debt.From the perspective of government financial resources and powers,this paper studies and analyses the status quo,existing problems and causes of township government debt in the A township of Qujing.It proposes to alleviate township government debt in the A township of Qujing by reducing the dependence of debt repayment on land finance,strengthening risk assessment and prevention and control,standardizing financing platform,classifying and defining township government powers,etc.The debt problem of township government aims at effectively solving the debt dilemma of local government.更多还原