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    2018~2020年基于民生财政的河南乡村振兴路径研究

    摘要

    向民生领域倾斜、以解决民生问题和满足民生需求为根本目标的财政管理理念逐渐得到各级政府的认可和重视,以民生为基础的财政管理逐渐被赋予独立的概念和新的内涵。坚持民生财政管理理念、实施乡村振兴战略成为缩小河南城乡差距、提高河南农民收入、改善河南经济薄弱状态的重要手段。河南通过在财政管理过程中保障基本权益、坚持民主公开、聚焦基层民生等形式积极落实民生财政,使资源配置更加均衡,城乡差距进一步缩小,为河南经济社会发展奠定了基础。近年来,河南财政收支呈现紧张状态,政策规划和资源整合水平有待进一步提升。河南应当在科学预算、合理规划、强化监督以及更新观念上下功夫,建立健全财政管理规章制度体系,优化内部控制,推进基层体制改革,探索出一条具有河南地方特色的新时代乡村振兴新路径。

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    Abstract

    Governments at all levels gradually pay attention to the people’s livelihood. Government finance for the people has gradually been given independent concepts and new connotations. In order to narrow the gap between urban and rural areas,increase farmers’ income,and promote Henan’s economic development,the government of Henan Province implemented the rural revitalization strategy based on government finance for the people. The government of Henan Province take various measures to optimize resource allocation such as protecting the basic rights and interests of the people,persisting in the disclosure of financial information and paying attention to people’s livelihood. In recent years,the fiscal revenue and expenditure of Henan Province have been in a state of tension,and the level of policy planning and resource integration needs to be further improved. Governments at all levels in Henan should establish financial management and supervision systems,improve internal control mechanisms,and promote grassroots system reforms with local characteristics.

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    作者简介
    赵奇:赵奇,河南省社会科学院办公室研究实习员,国际注册会计师,主要研究方向为财政学、会计学。
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