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财政合理分权与县乡财政解困
引用本文:郭家虎,崔文娟.财政合理分权与县乡财政解困[J].中央财政金融学院学报,2004(9):14-18.
作者姓名:郭家虎  崔文娟
作者单位:华中科技大学经济学院 武汉430074 (郭家虎),北京科技大学管理学院 北京100083(崔文娟)
摘    要:本文从财政分权的理论视角探讨当前的县乡财政困难问题,在阐明财政合理分权的若干基本原则的基础上指出,当前我国县乡财政困难的根源在于财政分权不合理的制度安排,而县乡财政解困的根本途径也必然是寻求各级政府间的财政合理分权.

关 键 词:财政分权  县乡财政  解困
文章编号:1000-1549(2004)09-0014-05
修稿时间:2004年5月26日

Rational Fiscal Decentralization and Extricating the County or Village-town Finance from Difficulties
GUO Jia-hu,CUI Wen-juan.Rational Fiscal Decentralization and Extricating the County or Village-town Finance from Difficulties[J].Journal of Central University of Finance & Economics,2004(9):14-18.
Authors:GUO Jia-hu  CUI Wen-juan
Institution:GUO Jia-hu CUI Wen-juan
Abstract:This article discusses the contemporary problem of the county or village-town fiscal difficulties from the view of the fiscal decentralization theory, and points out that the root of the county or village-town fiscal difficulties lies in the irrational system arrangement of fiscal decentralization on the basis of the statement of several basic principles of rational fiscal decentralization. The essential way to extricate from the county or village-town fiscal difficulties is to aim at rational fiscal decentralization among various levels of governments.
Keywords:Fiscal decentralization  The county or village-town finance  Extricating from difficulties
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