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济宁市县乡财政困难问题研究
引用本文:王玉旭. 济宁市县乡财政困难问题研究[J]. 山东工商学院学报, 2007, 21(3): 47-53
作者姓名:王玉旭
作者单位:山东财政学院,财税与公共管理学院,济南,250014
摘    要:对济宁地区县乡财政的现状作了分析,指出,税费改革是县乡财政困难的导火索、县域经济发展滞后是县乡财政困难的根本原因、转移支付制度的缺陷是县乡财政困难的重要原因、事权与财权不对应是县乡财政困难的直接原因。必须大力发展县域经济、完善转移支付制度、精简机构、清理核实乡镇债权债务、制止新增不良债务,才能有效化解县乡债务风险。

关 键 词:县乡财政  税费改革  县域经济
文章编号:1672-5956(2007)03-0047-07
收稿时间:2006-11-13
修稿时间:2006-11-13

On Problems of the Counties'''' and Townships'''' Financial Difficulty in Jining Area
WANG Yu-xu. On Problems of the Counties'''' and Townships'''' Financial Difficulty in Jining Area[J]. Journal of Shandong Institute of Business and Technology, 2007, 21(3): 47-53
Authors:WANG Yu-xu
Abstract:This paper firstly analyzes the present state of the counties' and townships' finance in Jining area,Then points out,reform on taxes and fees is the blasting fuse of the problems of the counties' and townships' finance,backward county economy is the basic reason,the flaw of the transfer payments is the important reason,and the imbalance between powers of office and right of property is the direct reason.We must devote major efforts to developing county economy,improve and perfect the transfer payments,simplify the administrative structure,check up creditor's rights and debt of villages' and towns',and restrain the increase of unhealthy debt to settle the problems of the counties' and townships' debt risk effectively.
Keywords:counties' and townships' finance  reform on taxes and fees  county economy
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