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从体制角度看县乡财政建设
引用本文:沈玲玲,张小娜.从体制角度看县乡财政建设[J].贵州商业高等专科学校学报,2009,22(4):1-4.
作者姓名:沈玲玲  张小娜
作者单位:山东经济学院,山东,济南,250014
摘    要:改革和完善财政管理体制,构建县级财政保障体系,是统筹城乡发展和建设社会主义新农村的客观要求。文章以山东省为例,以调研材料为依据,揭示了县乡财政建设现状及存在的问题,从体制角度分析了县乡财政建设中存在问题的原因,借鉴国外政府县乡财政建设的经验,提出了加强县乡财政建设的几点体制改革建议。

关 键 词:县乡财政  体制  事权与财权  转移支付

Study on county and township financial development from the perspective of system
Shen Ling-ling,Zhang Xiao-na.Study on county and township financial development from the perspective of system[J].Journal of Guizhou Commercial College,2009,22(4):1-4.
Authors:Shen Ling-ling  Zhang Xiao-na
Institution:1.2. Shandong economic university, Jinan, Shandong 250014)
Abstract:Reforming and improving financial management system, constructing county and township financial guarantee system, is the objective requirements of the coordination of urban and rural development and the construction of a new socialist countryside. Based on the investigation of Shandong province, this paper reveals the financial situation and the existing problems, analyzes the reasons of county and townsbip financial construction problems, draws on the experience of foreign government financial construction experience, and puts forward some construction of financial reform proposals.
Keywords:County and township financial  System  Powers and property  Transfer payment
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