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近年来,我国的财政收入以年均20%的速度增长。但在财政总量增长的同时,基层财政困难问题严重。主要表现为财政支出增长快于收入增长,财政收支矛盾突出;财政支出结构不合理,刚性支出得不到保障;财政债务负担过重,风险加大;财政无法提供农村基本公共服务等。县乡财政困难不仅严重影响基层经济的发展,同时也制约了我国社会整体发展水平的提高,更不利于全面建设小康社会。解决县乡财政困难问题已刻不容缓。
In recent years, China’s fiscal revenue has been growing at an average annual rate of 20%. However, at the same time as the total fiscal growth has taken place, the problem of grassroots financial difficulties has been grave. Mainly for the fiscal expenditure growth faster than revenue growth, the contradiction between fiscal revenue outstanding; expenditure structure is irrational, rigid spending can not be guaranteed; financial debt overburdened, risk increased; finance can not provide basic public services in rural areas. The financial difficulties of county and township not only seriously affect the development of the grassroots economy, but also restrict the improvement of the overall development of our society as a whole, even less conducive to building an overall well-to-do society. It is urgent to solve the financial difficulties of counties and townships.