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县乡债务的化解探析
引用本文:张芬,胡美玲. 县乡债务的化解探析[J]. 价值工程, 2007, 26(8): 127-129
作者姓名:张芬  胡美玲
作者单位:山东经济学院研究生部,济南,250014;山东经济学院研究生部,济南,250014
摘    要:目前在我国的财政工作中,县乡债务问题受到越来越多的关注。县乡债务的存在,不仅会引发县乡财政危机,制约基层政权的建设,而且影响到农村税费改革成果的巩固以及整个社会的稳定。对此,结合当前实际工作中的现状,分析了县乡债务的形成原因,并且提出相应的对策。

关 键 词:县乡债务  决策机制  分税制
文章编号:1006-4311(2007)08-0127-03

The Analysis of Melting the County Township Debt
Zhang Fen,Hu Meiling. The Analysis of Melting the County Township Debt[J]. Value Engineering, 2007, 26(8): 127-129
Authors:Zhang Fen  Hu Meiling
Affiliation:Department of Postgraduate, Shandong Economic University, Jinan 250014, China
Abstract:The county township debt receives more and more attention in the financial work at present.County township debt not only can initiate the county township financial crisis,restrict the construction of basic political power but also affect the consolidation of the countryside taxes and fees reform achievement as well as the entire society's stability.This article unifies the present situation in the current practical work,analyses the reason of county township debt and proposes the corresponding countermeasure.
Keywords:the county township debt  decision-making mechanism  system of tax allocation
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