广西宾阳县乡财县管财政管理改革研究.docVIP

【硕士论文】广西宾阳县乡财县管财政管理改革研究 meet the needs of the reform of pThe difficulty of the fiscal problems existing in local governments especially in the villages and towns government is the focal point in the public administration in China. How to extricate from the difficult condition will make a significant contribution to the building of a harmonious society. With the development of the socialist market economy and the effects of the reform of the tax system in the country side, the fiublic financial because of the new conditions and situations. The development of the villages and towns’ public involves into an unprecedented difficult conditions. The problem of the running and managing the villages and towns’ public finance should be solved urgently. The thesis makes the points that the shortage of financial resources and system defect is not the only reason of those difficulties which also result from heavy liability, disturbance of expenditure management, inferior management, and inappropriate methods. For strengthening the management of villages and towns’ public finance, this thesis analyses the present condition of the villages and towns’ financial management in Binyang County, Guangxi Zhuang Autonomous Region, explores the existed problems and put forwards a new model of reform of fiscal management―Villages and Town’s Public Finance Managed by its’ County Government. This thesis consists of five parts. The first part introduces the background, research status and the meaning of this issue. The second part discusses the history and development of the villages and towns financial management. Its functions and contents are studied in this part as well. A positive analysis on the condition of Binyang County is followed. The aim of constructing “Villages and Town’s Public Finance Managed by its’ County Government” is showed in the third part. This part also mentions the things that should be cared in the execution. The fourth part systematically showed how to construct th