我国地方财政面临的问题与改革思路

财政改革以来,地方财政的理财主体地位得到了加强,但仍然存在着地方税体系不够健全、财政级次较多、县乡财政困难、地区间财力状况差异较大等一系列问题。改革的基本思路是：深化财政改革,从简化财政级次、建立地方转移支付制度和地方税体系、农村公共财政体制建设、化解地方财政风险等方面采取应对措施。

Local Public Finance Issues in China and Thoughts of Reform

The local public finance has changed a lot for the better since the fiscal reform,but problems still exist in the local public finance system.These problems are:imperfect local tax system,too many local fiscal levels,public finance defection of towns and countries,unbalances of fiscal capacities among different regions.For the further reform of local public fi- nance,we should deal with these problems and take measures to simplify the local fiscal system,reform the local tax sys- tem,establish the public finanee system in rural area,and ease fiscal risks.