税费改革对农村公共产品融资影响实证分析——以山东省为例

Impact of the reform of taxes and fees on rural public goods financing——Take Shandong Province as an example

农村公共品融资一直是我国农村财务管理面临的难点问题,税费改革之后这一问题变得更为突出。文章通过对山东省农村公共产品供给现状的调查,分析了税费改革对农村公共产品融资制度的影响,并针对融资中存在的问题提出了改进建议,即加快公共财政体制改革,提高对农村的财政转移支付力度;引入市场机制,拓宽公共产品供给的主体范围;转移消化农村债务;建立健全有效的监督管理体制。

Rural public goods＇ financing is an important issue for the management of China＇s rural financial, particularly tax reform, the issue has become more prominent. Based on the investigation of the supply of Sbandong Province rural public goods, we analysised the impact of the tax reform.on rural financing system of public goods, in view of the problems that exist in financing made recommendations for improvement：speed up the reform of public finances, improve the rural financial transfer payments; the introduction of market mechanisms, and expand the scope of supply of public goods; imminent transfer to digest rural debt, establish a sound and effective supervision and management system.