云南省乡财县管体制中的乡镇财政研究——以大理市银桥镇为例

Research on Township-finance-supervised-by-county System in Yunnan Province: Based on the Example of Yinqiu Town in Dali City

云南省2008年实施乡财县管财政预算管理体制以来,乡镇财政职能主要体现为协税护税、专款专用和公共服务。在银桥镇实践中,乡财县管体制促进了乡镇政府职能的转变,对统筹城乡发展、推进新农村建设、深化农村综合改革、维护基层社会稳定、促进县域经济发展等方面产生了积极影响。但是,由于与乡财县管体制相关的资金监管、部门预算、基层自身建设等还不够完善,导致了镇村财力保障下降、乡镇债务难化解等问题。深化乡财县管体制改革,必须按照"财力与事权相匹配"的原则,构建科学的县乡财政运行管理体制机制,才能充分发挥乡镇财政的职能作用。

Township financial functions mainly focus on assist levy, special funds for the specific purposes and delivery of public services since the implementation of the township-finance-supervised-by-county system since 2008 in Yunnan Province. Based on the performance in Yinqiu Town, the budget management system has such positive impacts on the transition of township government functions, urban and rural development, new rural construction, comprehensive rural reform, maintenance of grass-root social stability and county economic development. However, it also results in some problems such as financial security decline and difficulty in resolving the local debt because of the weaknesses in some related aspects including financial supervision, the department budget and finance cadres. This article recommends establishing a scientific county and township financial management system and operation mechanism by the means of matching the fi-nancial force and affairs, so strengthening the functions of township finance in deepening the financial reform.