中南民族大学
硕士学位论文
改革开放后恩施州财政发展状况研究
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申请学位级别:硕士
专业:专门史
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20070501
中南民族大学硕士学位论文
摘要
财政是以国家为主体,通过政府的收支活动集中一部分社会资源,用于履行政府职能和满足社会公共需
要的经济活动。财政与经济是相辅相成的,只有经济发展起来了,财政才会富裕,只有财政致力于经济建设,经济才会发展得更好。民族地区财政是我国财政体系的重要组成部分,它是建立在民族地区经济和社会相对滞后基础上的财政。因此,它与一般地方财政还是有所区别。近年来,经济学界对民族地区经济发展提出了许多宝贵的意见,但对民族地区财政发展的研究,虽然也有一定的研究成果,但相比较而言,其有重大学术价值的研究成果还是较少,特别是对民族地区财政自改革开放以来的发展状况,他们在各个发展时期有什么样的特点、以及地方政府实行什么样的财政体制、如何搞好自己的财源建设,这一方面的研究成果就更少。
本文通过对恩施自治州自改革开放以来各个时期的财政发展状况分析,运用实地调查、资料分析等方法,科学地、系统地从民族地方财政体制、财源建设两个方面加以研究,具体探讨各个时期的地方财政体制发展、财源建设上存在的问题、以及针对性地采取的一系列措施,其目的是将恩施自治州自改革开放以来的财政发展历程展示给大家,让更多的人了解民族地区财政发展的现状,希望有更多的人关注、研究现阶段民族地区财政,为民族地区地方财政体制建设和财源建设出谋划策。同时对取消农业税后恩施州财政如何发展,笔者从地方财政体制、财源建设两方面提出了自己的观点。
本论文主要包括以下几个部分:
文言文 翻译绪论主要包括恩施自治州的自然地理状况、自新中国成立以来财政发展概况、选题理由、研究目标,研究内容及拟解决的关键问题、本文的创新内容等几部分。
第一章本文重点章节,着重介绍由于长期受到计划经济体制的影响,自改革开放以来,恩施自治州地方财政体制在相当长的时期内存在着诸多问题,比如:集中过多,统得过死等,这些问题严重影响了恩施自治州全局经济的发展,有待于深化改革地方财政管理体制。同时提出了财政改革的一些具体措施。
第二章本文重点章节,着重介绍了自改革开放以来,尤其是自1983年建州以来恩施自治州财源建设取得的重大成就,同时认真分析当时财源建设的基本现状及存在的问题,以及解决这些问题的相应措施。
第三章对取消农业税后恩施自治州财政发展提出笔者的观点,从免征农业税的意义、取消农业税后恩施自治州财政发展的设想两方面认真探讨。
结语总结全文,对恩施自治州自改革开放以来的财政发展状况进行总结说
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改革开放后恩施州财政发展状况研究
shangxi
明,提出“民族特色经济、民族特色产业”是恩施自治州财政发展的依靠,即:走出一条适合自己发展的“特色”之路。
关键词:改革开放财政发展研究
中南民族大学硕士学位论文
奥林匹克圣歌Abstract
The finance takes the country as a main body, concentrating on social resources through government's revenue and expenditure activity, to fulfill the government function and to meet the social public needs. The finance and the economy complement one another, only economy develops, the finance then could be wealthy, only the finance devotes to the economic development, the economy also then can develop well. The multi-national area finance is our country finance system important constituent. It is the establishment in the multi-national area economy and in the social backwardness foundation finance. Therefore, it has the certain difference with the general local finance. In recent years, the economical educational world gave many precious constructive comments to the multi-national area economy development, but to multi-national area finance development rearch, although there have been the certain rearch results. But it is opposite to the rearch economy, its valuable rearch results or relative less, especially to the multi-national area finance since the reform and open policy development condition, they have had any type in each development time the characteristic, as well as the local authority implements any type the financial system, how does well own financial construction, on the one hand the rearch results are xenon
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This article through the Enshi autonomous prefecture since the reform and open policy each time financial development conditional analysis, method and so on utilization on-the-spot investigation material analysis, scientifically, systematically from the nationality local finance system, the source of wealth has constructed two aspects to perform to study, a ries of measures which specifically discuss which each time in the local finance system development, the source of wealth construction has the question, as well as pointed adopts Its goal which has been the Enshi autonomous prefecture since reform and open policy financial development cour demonstrated gives the common people, lets more people understand the multi-national finance development the prent situation, hoped more people to pay attention to, to study the prent stage multi-national area finance, supplies ideas for the multi-national area local finance system construction and the source of wealth construction. How meanwhile after canceling the agricultural tax the Enshi state finance to develop, the author from the local finance system, the source of wealth constructs propos the personal opinions.
改革开放后恩施州财政发展状况研究
The prent paper mainly includes following veral parts:
Since the introduction, mainly has included the Enshi autonomous prefecture the physical geography condition, turns over a new leaf of China to be established the Enshi autonomous prefecture finance development survey, the lected topic reason, the rearch aim, the rearch content and plans the key question, this article innovation content which solves and so on veral parts.
First chapter, the this article key chapter, emphatically introduced becau receives the planned economy system for a long time the influence, since the reform and open policy, the Enshi autonomous prefecture local finance system has many problems in the quite longtime, for instance: Concentrates excessively many, the ries has die and so on. The questions have riously affected the Enshi autonomous prefecture overall situation economy development, waits for reforms the local finance management system to the deepening. Simultaneously propod financial reform some concrete measures.
mesaSecond chapter, the this article key chapter, emphatically introduced since reform and open policy, constructed the great achievements in particular since 1983 which the state the Enshi autonomous prefecture source of wealth construction has obtained, simultaneously earnestly analyzes at that time the source of wealth construction basic prent situation and the existence question, as well as solves the questions corresponding measures.
Third chapter, after cancels the agricultural tax the Enshi autonomous prefecture finance development to propo author's viewpoint, after the exemption agricultural tax significance, the cancellation agricultural tax the Enshi autonomous prefecture finance development tentative plan two aspects earnestly discuss.
The conclusion, summarizes the full text, has carried on the summary explanation to the Enshi autonomous prefecture since reform and open policy financial development condition, propod the national characteristic, the national special product is the Enshi autonomous prefecture finance development dependence, namely: Goes out to suit onelf develops "the characteristic" the road.
Key word: Reform and opening-up finance development rearch
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