论农村公共产品供给的筹资机制及其法律保障  

The Fund—raising Mechanism and Legal Safeguard of Public Goods Gupply in Rural Regions

作　　者：董岚[1] 

机构地区：[1]湖南大学法学院,长沙410083

出　　处：《中央财经大学学报》2007年第11期13-17,共5页Journal of Central University of Finance & Economics

摘　　要：筹资机制是解决农村公共产品供给问题的突破口,包括筹资主体、客体和程序三个部分。筹资主体包括主导性主体(各级政府组成的"三层结构")、辅助性主体(社会中介组织、企业和个人)和其他重要主体(国际组织);筹资客体包括核心客体(税收、公债和财政政策)和重要客体(收费、民间资金和国际资金);筹资程序应当满足科学化和法治化两个标准。农村公共产品供给筹资机制的法律调整应当采用"四步骤"模式,在宪法、行政法规、专门性法律规范和特殊性法律规范四个层面构建筹资机制的法律保障。The mechanism of fund--raising is the breakthrough point to solve the problems of public goods supply in rural regions, which includes the subjects, objects and procedure of fund--raising. The dominant subjects, ancillary subjects and other important organizations consist of the subjects of the fund --raising mechanism. Moreover, the dominant subjects are three--layer structures which are constructed by governments at different levels. And the ancillary subjects include nongovernmental organizations （NGO）, enterprises and individuals. At the same time, the objects of the fund--raising mechanism are comprised of fundamental objects and important objects. The former includes taxes, government bonds and financial policies. And the latter includes charge, civil funds and international funds. The fund--raising procedures must satisfy the scientific and legal standard. The legal adjust to the mechanism of funds-- raising for public goods supply in rural regions should adopt four--step pattern and construct the legal protection on such four aspects as the constitution, administrative law,special law and particular law.

关 键 词：农村公共产品供给 政府财政 筹资机制 法律保障 

分 类 号：F812[经济管理—财政学]