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1、内蒙古财经大学双学士学位论文乡镇财政职能定位的思考作者单有为院系财政税务学院专业财政学（双学位）年级2011级学号112057106ofwork,relationships,needandpossibility,putqualityfirst."Improvestructure",referspartycarefully".IsamustadheretotheindividualabsorptionTheprincipleofthedevelopmentofamatureone,andstrictlyperformintheadmissio
2、nprocedure,topreventthePartymember指导教师徐博导师职称教授内容提要财政职能定位是构建新型公共财政制度的基础，决定着财政体制在整个经济体制中的地位，影响公共财政制度的各项具体体质安排，从而关系到我国财税体质进一步深化改革的方向、重点和路径。本文主要对乡镇财政职能定位进行分析，了解其影响因素和未来发展前景，并为完善和加强乡镇财政职能提出相应的改革措施，只有这样，才能更好的促进我国乡镇经济快速、健康有序的发展，才能逐步缩小城市差距，最终实现共同富裕。这也是本文的目的所在。此外，对乡镇财政职能定位的分析，还有助于科
3、学理性的理解当前乡镇财政，合理把握基层政府从传统管理型向公共服务型转变，为各地区乡镇财政建设提供有益借鉴。注意提出自己的完善建议，不要一味地说好处关键词：新形势财税体制改革乡镇财政职能定位AbstractFinancialfunctionorientationisthebasisforconstructingthenewsystemofofwork,relationships,needandpossibility,putqualityfirst."Improvestructure",referspartycarefully".Isamust
4、adheretotheindividualabsorptionTheprincipleofthedevelopmentofamatureone,andstrictlyperformintheadmissionprocedure,topreventthePartymemberpublicfinance,determinesthefinancialsystem'spositionintheeconomyasawhole,thespecificphysicalarrangementsaffectingpublicfinancesystem,whi
5、chrelatestofiscalfitnessforfurtherdirection,focusandthepathofdeepeningreform.Inthispaper,analysisoftownshipfinancialfunctionpositioningandunderstandingitsimpactandfuturegrowthprospects,aswellasimprovingandstrengtheningfinancialfunctionsthecorrespondingreformmeasuresinvilla
6、gesandtowns,andonlyinthisway,inordertobetterpromotethedevelopmentoftownshipeconomyinafast,healthyandorderlydevelopment,tograduallynarrowthegapbetweenurbanultimatelyachievecommonprosperity.Thisisalsothepurposeofthisarticleis.Inaddition,theanalysisoftownshipfinancialfunction
7、s,alsocontributetothescientificandrationalunderstandingofthecurrentTownshipfinances,propergrass-rootsgovernmentsshiftfromtraditionalmanagementtopublicservice,forthevillagesandtownsfinanceinvariousregionstoprovideausefulreference.Keywords:thenewsituation;thereformofthefisca
8、landtaxationsystem;villageandtownfinance;functionorientation目录一、财政体制改革与乡镇财政职能定位1（一）财政体制改革
