Economic management is a high-end specialty. The following is the graduation thesis of Economic Management College that I collected, for your reference.
graduation thesis of economic management major
in the process of deepening the reform of China's economic system, a series of new social contradictions and problems have emerged, one of which is the financial difficulties at the grassroots level in counties and townships.
There are many reasons for the financial difficulties of counties and townships in China. From the root point of view, it is caused by the unequal financial rights and responsibilities. The solution is to seek a reasonable allocation of financial rights and responsibilities among county and township governments.
the current situation of financial difficulties in counties and townships
The hierarchical financial management system based on the tax-sharing system established in 2111 initially straightened out the financial distribution relationship between the central and provincial levels.
But at the same time, many local counties and townships have financial difficulties, such as sharp contradiction between fiscal revenue and expenditure, heavy actual debt burden and inflated financial risks, which not only affects the coordinated development of urban and rural areas and regions, but also aims.
It has seriously affected local social stability and government authority, and further affected the rapid economic development.
Therefore, the current financial difficulties in counties and townships are a major problem that needs to be solved urgently.
establishing an effective financial system to alleviate the financial difficulties of counties and townships, and then promoting regional economic development through county and township financial expenditures, is not only related to the establishment of the public financial system and the realization of financial functions, but also involves the success or failure of a series of reforms such as rural tax and fee reform and government institutional reform.
the source of financial difficulties in counties and townships: unequal financial power and responsibilities
the financial power is collected, and the financial resources of county and township governments are reduced.
Centralization of financial resources is one of the main objectives of China's tax-sharing financial system reform in 1994.
the financial distribution system of 75% in the central government and 25% in the local government is actually to collect local financial resources from the central government through secondary distribution.
from the results, the effect of financial income is obvious.
the financial self-sufficiency of local level decreased from 1.O3 in 1987 to 1. 59 in 2115, with an average annual rate of 4%, including 1.6% at provincial level, 5.1% at prefecture level, 3.4% at county level and 4% at township level.
from the township, county, prefecture and city to the provincial level, all levels need to rely on the transfer payment funds from the higher government to make a living.
as a result, under the double impact of the reduction of county and township financial resources and the continuous increase of financial power, the county and township financial difficulties are obvious.
decentralization, county and township governments are overburdened.
The unreasonable financial responsibilities of counties and townships are mainly manifested in the fact that the county and township governments bear many responsibilities that should be borne by the central and provincial governments, such as rural compulsory education, public health and social security, which put all these responsibilities on the county and township finances, resulting in a heavy burden.
due to the centralized administrative system and the personnel administrative appointment system, China's high-level government enjoys absolute authority over the lower-level government, but the finances of the lower-level government are independent of each other, so it is easy for the higher-level government to shirk all kinds of responsibilities to the lower-level government as much as possible, that is, delegate powers.
if the central government only promises not to give money, some policy burdens will be transferred to local governments, resulting in the so-called situation that the central government treats and the local governments pay.
All kinds of devolution of powers by higher-level governments in China have greatly increased the financial pressure of grass-roots governments in counties and townships, and they have an unshirkable responsibility for the current financial difficulties in counties and townships.
some thoughts on solving the inequality of financial power and administrative power in counties and townships
in order to solve the financial difficulties in counties and townships, we must reform and improve the current financial system and adhere to the principle of combining administrative power with financial power.
from the perspective of establishing public finance, scientifically define the powers of governments at all levels, so that the financial power owned by each level of government is symmetrical with the powers, the expenditure is unified with the responsibility, the important things follow the money, and the financial resources are linked with the responsibility, which fundamentally changes the situation that the superior deprives the county and township of financial resources at different levels.
improve the rule of law and determine the scope of government affairs and fiscal expenditure at all levels in legal form.
The financial relations between Chinese governments are not guaranteed by the Constitution and laws, and administrative officials at all levels only pay attention to the administrative orders of higher-level governments and ignore the actual requirements of local people, which will inevitably lead to the lack of internal stability in the financial relations between Chinese governments.
Therefore, we should speed up the pace of building China's legalized finance, and regulate and supervise finance by the legal system.
to ensure the standardization of government behavior, we should scientifically and reasonably define the scope of powers of county and township governments, make it clear, and determine it in legal form, so as to change the current situation that county and township governments concentrate too much powers and are seriously asymmetrical with their financial power, and promote the legal development of finance.
to define the powers and responsibilities between governments, we should take the benefit range of public products as the standard. The public products that belong to the national benefit range should be provided by the central government, and those that belong to the local benefit range should be provided by the governments at the corresponding levels according to the size of the benefit range. Cross-regional affairs should be coordinated by the central government and shared with the beneficiary places.
to scientifically and reasonably define the scope of governmental affairs, taking the expenditure on compulsory education as an example, we should implement the method of * * * shouldering by the central finance and local finance to effectively reduce the burden of grassroots finance.
At present, education expenditure is one of the largest items in local fiscal expenditure. For most county and township finances, the proportion of education expenditure in fiscal expenditure is at least 71%.
At present, the law stipulates that the financial expenditure on education is higher than the growth rate of the recurrent financial revenue. At present, the rural compulsory education in China is under the leadership of the State Council, and the local government is responsible for hierarchical management and the county is the main management system. This system is not compatible with its important position.
Therefore, the county-based investment should be changed to the joint contribution of the central and local governments, so as to develop the cause and alleviate the financial difficulties of counties and townships.
Guarantee the financial resources of county and township governments and strengthen their financial resources construction.
At present, county and township governments can develop private economy and make use of its advantages to increase financial resources.
Because of its clear property rights, clear subject and flexible mechanism, the private economy is showing more and more vigorous vitality, strong attraction and great competitiveness.
first of all, we should guide large-scale enterprises to achieve scale development, establish a modern enterprise system, implement strong alliance, promote the rapid improvement of the overall level of the private economy with the radiation of leading advantages, and realize the strategy of "taking the big with the small" from top to bottom.
Secondly, through the establishment of new rural mutual aid organizations and the use of the information advantages of county and township governments, we should encourage and support more farmers to get involved in working and doing business, expand the scale of private economic groups and expand their wealth.
finally, it is necessary to encourage small and medium-sized enterprises to enhance their technological innovation capability on the existing basis, give full play to their advantages, foster strengths and avoid weaknesses, be superior and strong in a certain product and link, and improve their market competitiveness.
in this process, the grass-roots government can start the capital accumulation mechanism of farmers themselves and rural economic development by using the three core forces of collective land property rights income and public finance catalysis, and promote the diversified development of financial resources construction.
solve the financial debt problem of counties and townships as soon as possible.
first of all, it is necessary to make clear the debt scale of counties and townships, and only when it is clear can it be effectively controlled.
for township and village debts, we should carefully clean up, distinguish the nature and responsibilities, and not all debts can be repaid by county and township finance.
For the hidden debt caused by non-financial control reasons other than reconciliation, we should adhere to the principle of "who benefits and who bears", check the existing government debt, make clear its scale, structure and responsible person, implement it to specific debtors and responsible persons, and actively and scientifically clean up financial claims and debts.
Secondly, it is necessary to strengthen the supervision of debts and improve the financial management measures of counties and townships.
Earnestly clean up and verify the creditor's rights and debts of counties and townships, register all creditor's rights and debts of townships one by one and report them to the county government for the record, reduce the debt increment step by step and control the debt stock.
First, it is necessary to establish a debt early warning mechanism, that is, different counties, townships and financial departments should study the normal, controllable and affordable debt critical point according to their own debt tolerance, and give early warning to possible government debt risks.
The second is to establish a long-term mechanism for debt resolution. It is necessary to control the growth of government and departmental expenditures and speed up the process of debt resolution by deepening reforms, standardizing the economic behavior of township governments, persisting in making village affairs public, and vigorously promoting the systems of village-level financial accounting entrustment agency and village account township escrow.
do a good job of accountability in the operation of the financial system and improve the accountability mechanism.
in order to strengthen fiscal legislation and financial supervision, ensure the stability and seriousness of fiscal relations between governments, and put an end to irregular behaviors of officials at all levels, it is very important to implement accountability for the operation process of the fiscal system.
through accountability, we can ensure that financial funds are used in accordance with the established direction and purpose, avoid human factors interfering with the operation of fiscal policies and measures, and maintain the accuracy, efficiency and timeliness of fiscal policies and measures.
in order to truly realize the equality of financial rights and responsibilities, it is necessary to scientifically and reasonably define the scope of responsibilities of county and township governments, and determine and implement the implementation of legal policies in legal form.
in the process of implementation, the most important thing is accountability, establishing accountability mechanism, and ensuring the standardization of government behavior.
For violations of regulations such as the higher-level government shifting all kinds of responsibilities to the lower-level government, we should not only find out, but also correct them in time through the accountability mechanism, implement them in specific departments and personnel, restrain the bad behavior of government officials, and realize the equality of financial rights and responsibilities.
references
[1] Rodin and Jie Chen.
China county and township financial survey [M]. Shanghai: Shanghai Far East Publishing House, 2115.
[2] Bi Qiuli.
exploring the ways to solve the financial difficulties of counties and townships [J]. Journal of Liaoning Finance College, 2115(5).
[3] Guo Jiahu and Cui Wenjuan.
Rational fiscal decentralization and financial relief of counties and townships [J]. Journal of Central University of Finance and Economics, 2115(9).
graduation thesis of economic management major II
Abstract: County economy refers to a regional economy with towns as the center and rural areas as the base, which is composed of various economic components, and it is an important part of the national economy.
The 17th National Congress of the Party of China * * * made it clear that the county economy should be strengthened.
Therefore, a correct understanding of the development of county economy is of great significance to building a well-off society in an all-round way and solving the problems of agriculture, countryside and farmers.
Problems existing in the current development of county economy
The development between county economy and urban economy is not harmonious
Among county economies, counties with good economic foundation and rich resources are relatively surplus and have abundant financial funds; In counties with poor economic foundation and lack of resources, financial resources are tight, and some even struggle, making it difficult for cadres and workers to pay wages.
not only that, the development between county economy and urban economy is more unbalanced, which is mainly manifested in the following aspects: First, the development speed of county economy is obviously lower than that of urban economy, and the gap is not narrowing, but widening.
Second, the problem of two layers of county economy and urban economy still exists.
On the one hand, the radiation driving effect of cities on counties is not strong, and the radiation conduction mechanism has not really formed; On the other hand, objectively, there are still problems that cities and counties compete for projects, funds and resources, and cities and counties are still independent of each other.
Third, the cities and counties have not yet formed an effective cooperation mechanism and a close industrial chain and supporting relationship in industrial integration, division of labor and cooperation.
the inefficiency of traditional agriculture
traditional agriculture refers to agriculture based entirely on various production factors used by farmers for generations.
At present, the traditional agriculture in China county can be summarized into six characteristics: First, agriculture occupies a high proportion in the county economy.
Second, agricultural development unilaterally pursues the growth of output and output value, but pays insufficient attention to market demand, the quality of agricultural products, the upgrading of agricultural structure and agricultural benefits.
Third, the cultivation, processing and circulation of agriculture are out of line, and the interest relationship is not close.
the fourth is the highly decentralized small-scale family management mode.
Fifth, the organic composition of agricultural capital is low, and the level of technological progress is not high.
Sixth, agriculture is still the main source of income for farmers.
Since the founding of the People's Republic of China, although China's agricultural production has achieved steady growth, due to the increase of population and the insufficient development of industrialization and urbanization, a large number of surplus agricultural laborers have stayed on limited land, which has led to the slow development of agriculture in China.
the county industry has not yet played a leading role
At present, the county industry in most areas is not only developing slowly, the total amount is too small, but also the grade is relatively low, which is outstanding: First, the deep processing ability is not strong, and the basic mode of production and operation is still extensive management with primary processing and sales as the main form, and there are still few deep processing enterprises that can really play a greater driving role.
Second, the product grade is not high, the scientific and technological content is low, and there are few leading products and superior products, so it is difficult to form the ability to accumulate and enhance self-development, which seriously restricts the development of county industries.
thirdly, the development of county industry is still influenced by the traditional planned economy thinking mode to a certain extent, and it has not been able to embark on the smooth road of development.
The slow development of county-level private economy
The slow development of county-level private economy is mainly manifested as follows: from the perspective of private economy itself, the main problems are: small quantity, small scale and low grade; The industrial distribution is unreasonable, and most of them are concentrated in the catering service industry in the tertiary industry; Mainly family management, the non-normative and unscientific problems in management are more obvious; Their own development potential is limited, most private enterprises have unreasonable product structure, small production scale, low technology content and low product grade, and the market prospect is not broad; The ability to borrow is low, most private enterprises have no obvious expected income and little self-owned funds, which leads to their low ability to repay loans, and even some private enterprises lack the awareness of repaying loans and legal system, and their credibility is low.
Main countermeasures to accelerate the development of county economy
Based on the above analysis, the following countermeasures are put forward on how to accelerate the development of county economy:
Emancipate the mind, establish new development concepts
Implement new breakthroughs in county economy in the new stage, and accelerate the development and expansion of county economy. In a sense, what is most lacking is the ideological concept and institutional guarantee to adapt to the development of modern market economy and social productive forces.
Therefore, emancipating the mind, changing ideas, deepening reform and opening wider to the outside world are the primary driving forces for accelerating the development and expansion of county economy.
we should contact the actual work, break through all kinds of ideological constraints and institutional obstacles that restrict the development of county economy, completely change the work style of government agencies, enhance service awareness, improve work efficiency and service level, and create a relaxed and good soft environment for accelerating the development of county economy.
based on its own advantages, develop characteristic economy
combined with the county reality, based on its own advantages, develop characteristic industries and cultivate characteristic economy, which is an important way to accelerate the development of county economy and enrich the people and strengthen the county under the condition of market economy.