| 县乡财政解困：财力与事权的对等 |
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| 引用本文： | 邢天添.县乡财政解困：财力与事权的对等[J].石家庄经济学院学报,2011,34(3):99-103. |
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| 作者姓名： | 邢天添 |
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| 作者单位： | 南开大学经济学院,天津,300071 |
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| 摘 要： | 我国近年来县乡财政困难的现象已是不争的事实,国家政策调整所引发的财力与事权不对等是造成县乡财政困难的根源。要想为县乡财政解困,增强县乡财源建设、变＂分税收＂为＂分税种＂以及有效化解县乡隐性债务是必须解决的三大问题。
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| 关 键 词： | 县乡财政 社会转型 分税制 |
How to Solve the Local Financial Predicament: Keeping the Balance of Financial Revenue and Local Expenditure |
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| XING Tian-tian.How to Solve the Local Financial Predicament: Keeping the Balance of Financial Revenue and Local Expenditure[J].Journal of Shijiazhuang University of Economics,2011,34(3):99-103. |
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| Authors: | XING Tian-tian |
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| Institution: | XING Tian-tian( Nankai University,Tianjin 300071) |
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| Abstract: | The Chinese financial problem of local counties and townships appears in recent years.This study believes that the contradictions between financial revenue and local expenditure by policy adjustment is the mean cause.There are three methods to solve the fiscal predicament and increase the financial revenue.The first one is to protect financial resources.The second is to change "sub-tax" as "sub-taxes".The third is to effectively resolve the implicit debt. |
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| Keywords: | county and township finance social transformation tax reform |
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