基层财政管理体制改革研究

现行财政体制对县乡财政收入增长有明显的制约作用。完善县乡财政管理体制应该:1.按事权划分财权,不管事权定在哪一级,都应根据事权核定所需财务,本身财力不足的上级财政应给予补助。2.简化财政管理级次,一是实行财政“省管县,”二是逐步取消乡级财政。3.健全地方税体系,结合简化财政级次,设立专门的市县税,作为市县的主体税种。4.扩大转移支付规模。5.推行村干部岗位成本管理。

A Study on the Reform of the Grass-root Financial Management Institute

The current financial administration institutions impose a notable restraint on the revenue increase of the counties and townships in China.Effective measures to improve the financial management should include,first,authorization should be awarded according to the division of jurisdiction regardless of the hierarchical order and insufficiency should be subsided by the government: second,streamline the hierarchy structure of the financial administration system through two channels;the practice of province presiding over county and gradual cancellation of township financial institutes: third,improve the local taxation system and establish special county and city taxation bureaus in charge of their main tax : four,expand the transfer payment: five,implement cost management of the posts of village managers.