本文首先综述了国内外学者和专家的关于乡镇财政的相关研究资料，同
时对哈尔滨市乡镇财政的基本概况、财政体制、财政职能、财政收入、财政
支出等现状进行了全面介绍，进而以免征农业税后哈尔滨市乡镇财政运行困
难问题、成因及解决对策为研究对象，通过比较分析、实例论证等方法，系
统地梳理了免征农业税后乡镇财政运行中存在的财源不足、收入增长乏力、
财政供养人员过多、乡镇政府机构运转资金困难不能正常运转、农村社会公
共产品建设资金短缺、乡村债务化解困难加大等问题。同时，对其成因从内
部和外部两个角度进行了深入分析，认为乡村经济发展缓慢、债务负担沉重
等为主要内因；财政收入体制不合理、财权和事权不对等、转移支付制度不
健全、免征农业税改革配套措施滞后等为主要外因。在此基础上，论文着重
对免征农业税后哈尔滨市乡镇财政如何走出运行困境进行了深入研究，从加
快培植乡村新财源、完善转移支付制度、完善乡镇财政职能、建立乡镇政府
经费保障机制、多渠道加大农村公共事业投入、妥善解决乡村债务问题、加
快城乡二元结构向统筹发展的转变等多个方面，切实可行地提出了解决免征
农业税后哈尔滨市乡镇财政运行困难的对策。
关键词：农业税；乡镇财政；农村经济；转移支付哈尔滨工业大学工商管理硕士学位论文
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Abstract
Rural finance is foundation and important part of the state's financial, and is
an important driving force of rural economic and social development, its
operation is related to the entire financial system stability, but also to rural
economic and social development and stability. Agricultural tax exemption
township fiscal health has undergone profound change, there have been many
new situations and problems. Agricultural tax reform and health among rural
finance are inextricably linked, agricultural tax reforms to make the financial
operation of the original township further apparent contradictions, conversely,
provide a new power and social environment for accelerate rural financial reform
and adjustment of run model.
This paper reviews the domestic and foreign scholars and experts on rural
finance research information, while fully described the status of Harbin,
township finance basic overview of the financial system, treasury functions,
revenue, expenditure, etc, and thus to exempt Harbin run rural financial
difficulties, causes and countermeasures after the agricultural tax for the study,
through comparative analysis, examples demonstrate other methods to
systematically sort out such problems as the agricultural tax exemption after the
financial operation of the township there is lack of financial resources, weak
income growth, too much financial dependents, financial difficulties of township
government agencies can’ t operate normally, the shortage of public funds for
construction products in rural areas, the debt problems increase. At the same time,
its causes from both internal and external point of view in-depth analysis that
rural economic development, debt burden as the main internal fac tors; revenue
system is irrational, unequal property rights and powers, the transfer payment
system is not perfect, free agricultural reform package of measures imposed lag
as the main external factors. On this basis, the paper focuses on the exemption of
agricultural tax Harbin run out of town finance to the plight of in -depth study,
from other aspects of the village to cultivate new sources of income to accelerate
and improve the transfer payment system, improve the rural financial functions,
establishing mechanisms to ensure funding for the township government, and
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