县乡财源建设事关县域经济社会发展,是一项长期的系统工程。为确保县乡经济社会的可持续发展,必须充分认识构建县乡财源建设长效机制的必要性。本文以烟台龙口市和栖霞市为案例,对县乡财政收入和财源结构进行了实证分析。剖析了两市财政收入和财源结构,并对构成财政收入主要来源的税收收入及主要构成也做了详尽分析。在此基础上,提出了各县乡政府应依托本区域经济社会发展的具体情况,兼顾各方利益,因地制宜、多措并举,构建县乡财源建设长效机制。 The construction of county and township financial resources is related to the economic and social development in the county and is a long-term systematic project. In order to ensure the sustainable economic and social development of counties and townships, we must fully understand the necessity of building a long-term mechanism for building county and county financial resources. In this paper, Longkou City, Yantai and Qixia as a case, an empirical analysis of county financial revenue and financial resources structure. Analyzed the fiscal revenue and financial resources structure of the two cities, and made a detailed analysis of the tax revenue and the main components that constitute the main source of fiscal revenue. On this basis, it is proposed that all counties and township governments should, depending on the specific conditions of economic and social development in the region, give consideration to the interests of all parties, and act according to local conditions and take various measures to establish a long-term effective mechanism for the construction of county and township financial resources.