行政管理论文-论乡镇政府职能转变与财政保障.doc

行政管理论文论乡镇政府职能转变与财政保障摘要随着我国政府职能转变的逐步推进,我国乡镇政府已经逐渐从市场上竞争性、盈利性的领域退出，但也因此断绝了乡镇政府从市场上获得收入的渠道。并且伴随我国政治经济体制不断完善以及各项为维护农民权益的改革的进行，进一步造成了乡镇政府陷入了财政困境，这样反而遏制了乡镇政府职能的彻底转变，甚至出现了一些反弹现象。本文分别概述了转型中的乡镇政府的财政状况,对乡镇政府出现财政困境的原因进行了探析,并就如何使乡镇政府获得强有力的财政来保障职能的成功转变作了相关阐述。关键词职能转变税收财政保障ABSTRACTWITHTHEPROGRESSWEHAVEMADEINTHEREFORMOFOURGOVERNMENT’SFUNCTIONTRANSFORMATION,CHINAVILLAGEANDTOWNGOVERNMENTGRADUALLYWITHDRAWFROMTHECOMPETITIVEANDPROFITABLEREALMONTHEMARKETBUTTHATALSOCUTSOFFTHEWAYBYWHICHTHEVILLAGEANDTOWNGOVERNMENTGETSREVENUEFROMTHEMARKETALONGWITHOURCOUNTRY’SPOLITICALANDECONOMICSYSTEMIMPROVINGDAYBYDAYASWELLASTHEIMPLEMENTOFASERIESOFREFORMSTHATPROTECTPEASANTS’INTERESTS,WHICHFURTHERCAUSEDTHEVILLAGEANDTOWNGOVERNMENTTOSLIDEINTOTHEFINANCIALPREDICAMENTTHATHASALREADYBECAMETHEHINDERANCETOTHECOMPLETEFUNCTIONTRANSFORMATIONOFTHEBASICUNITGOVERNMENTTHISARTICLEWILLFIRSTLYSUMMARIZETHEFINANCIALCONDITIONOFTHEVILLAGEANDTOWNGOVERNMENT,THENANALYZETHEREASONWHICHCAUSEDTHEVILLAGEANDTOWNGOVERNMENTTOBEINTHEFINANCIALPREDICAMENTANDFINALLY