我国县级财政困难的成因及对策研究

随着我国农村税费改革的深入以及农业税的取消,我国县级财政出现了一些困难,赤字增大,负债增多,部分地区存在财政空转现象等。解决县级财政的困难,要理顺机制,培养财源,加强支出管理,构建符合公共财政要求的框架体系。

Study on Causes and Strategies of County Financial Difficulties in China

With the reform of rural areas' tax and the cancellation of agricultural tax, there are some difficulties in our counties financial, more financial deficits, more debts, furthermore, some places appear financial crises. There are some reasons for these phenomenon, we can study it from both economy system and administrative system aspects. In order to solve these problems, we must adjust the system of organization, get more incomes, strengthen the control of the expenditure, and establish a mechanism that is conformed to the public financial.