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1、山西大学硕士学位论文促进城乡一体化的财政政策选择姓名：刘路琴申请学位级别：硕士专业：行政管理指导教师：贾小立2011-06I中 文 摘 要 城乡割裂受诸多因素的影响，在这些因素中，财政政策起到了加剧、固化和放大的作用。长期以来，财政政策没有充分有效地发挥它在资源配置和收入分配中的职能，导致城乡的公共产品供给不均等。农村的教育、卫生医疗、社会保障、劳动力就业等公共产品发展滞后。而税收作为国家调节收入差距的主要手段不但没有体现出公平效率，反而拉大了城乡之间贫富差距，形成了“贫者欲贫、富者欲富”的发展格局。国家为了改变这种状况，减轻农民负担，缩小城乡差距实行了农村税费改革，并于 2006 年在全国全
2、面取消农业税，农业税的取消虽然减轻了农民负担，但是却使得县乡财政出现困难，基层政府由于缺乏财政收入，公共物品供给成为农村发展的桎梏，城乡之间的差距越拉越大。农民负担没有真正减轻，农民增收的愿望也没有真正实现，所以，统筹城乡发展，实现城乡一体化需要调整和优化国家的财政政策，从财政收入和财政支出着手，调整和优化财政支出结构，建立农村公共产品供给体系， 建立健全农村社会保障制度， 同时， 继续维护和深化农村税费改革，统筹城乡发展，实现城乡一体化。 论文主要侧重于从财政收入政策和财政支出政策着手，通过对财政收入和财政支出在城乡一体化发展中的现状分析，找出目前支持城乡一体化发展的财政政策所存在问题，并提
3、出相应的措施和建议。 本论文分为五个部分。第一部分是对城乡一体化与财政政策的相关理论分析，在这一部分中，主要介绍财政政策与城乡一体化的内涵、它们之间的关系，以及城乡一体化中财政政策的内容和作用。第二部分是对财政政策在城乡一体化中的现状进行分析。这个部分是从财政支出与财政收入着手，分析财政支出与财政收入在城乡一体化中的现状，并对这些现状进行分析。第三部分是对财政政策在城乡一体化中的问题分析，这一部分是以财政收入和财政支出在城乡一体化中的现状分析为依据，通过对现状分析发现财政收入和财政支出在城乡一体化中存在的问题，并对这些问题进行分析。第四部分是对财政政策在城乡一体化中问题产生的原因分析，在这一部
4、分中会针对财政收入和财政支出在城乡一体化中出现问题的原因进行分析，剖析城乡一体化中财政政策产生缺失的根本原因。最后一部分是促进城乡一体化的财政政策选择。这一部分依据前面的问题和原因提出更有效、更合理的财政政策，进而更好的支持城乡发展，促进城乡一体化发展。 基本思路是从对城乡一体化和财政政策的基本理论分析再到实证分析，最后得II出解决问题的对策，基本上是按照理论来指导实践，实践完善理论的思路来进行。 关键词：城乡一体化；财政政策；财政收入；财政支出 IIIABSTRACT Urban and rural separate is affected by many factors, in these
5、 factors, fiscal policy has played an intensification,curing and amplification effect . For a long time, fiscal policy did not play its full and effective functions in the allocation of resources and income distribution, resulting in uneven urban and rural areas such as supply of public goods. Rural
6、 education, health care, social security, labor employment and other public product development lag. State regulation and taxation as the primary means of income inequality not only does not reflect the equity and efficiency, but widened the wealth gap between urban and rural areas, formed“poor For
7、the poor, the rich like the rich“ development pattern. Countries in order to change this situation, reduce peasant burden , between urban and rural tax reform implemented in rural areas, and in 2006, abolishing the agricultural tax in the country, despite the abolition of agricultural tax to reduce
8、the burden on peasants, it still makes the county and township financial difficulties, primary Government due to lack of revenue, public goods provision as the shackles of rural development, widening the gap between urban and rural. Not really reduce the peasant burden ,and increasing rural incomes
9、wish no real to achieve, so the coordination of urban and rural development and Urban-rural integration need to adjust and optimize national fiscal policies.From fiscal revenue and expenditure begining, to adjust and optimize the structure of fiscal expenditure, plus large supply of public goods in
10、rural areas, establish a sound social security system in rural areas, while continuing to maintain and deepen rural tax reform, urban and rural development, Urban-rural integration. Thesis focused on fiscal revenue and expenditure policies ,through to the finance income and expenditure in the urban-
11、rural integration development present situation analysis, found out the existing problems on the support of urban-rural integration development fiscal policy, and put forward some corresponding measures and Suggestions. IVThis thesis has five parts. The first part is the theoretical analysis about t
12、he urban-rural integration and fiscal policy ,in this section,it mainly introduces connotation and relationship between fiscal policy ,and the content and function of fiscal policy on urban-rural integration. The second part analysis the current situation fiscal policy in urban-rural integration. Th
13、is part begins as the financial expenditure and revenue , analysis of financial expenditure and revenue in the current situation in the urban-rural integration, and analysis these situation. The third part is to analysis financial policy problems in urban-rural integration, this part based on analys
14、ising the current situation of financial policies in urban-rural integration,find out the existing problems of financial policies in urban-rural integration through analysising the current situation,and analysis these problem. The fourth part is the integration of urban and rural areas of fiscal pol
15、icy in the cause of the problem, in this section will be for fiscal policy problems in the urban-rural integration in the analysis of the causes, mining wealth in urban and rural financial policies have a fundamental lack of reasons. The last part is to promote the integration of urban and rural fin
16、ancial policy choices. Under the previous question and the reason to be more effective, more rational fiscal policy, and thus better support rural development, promoting urban and rural development. The basic idea is from the urban-rural integration and analysis of the basic theory of fiscal policy, empirical analysis and then to the conclusion that solutions to this problem is basically in accordance with the theory to guide practice, practice ideas for improving the theory. Key words: Fis
