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县乡财政体制是整个国家财政体制的重要组成部分。分税制改革以来,随着县域经济的发展,我国县乡财政收支规模不断扩大,县乡财政总体实力不断增强,但由于种种原因我国县乡财政的困难与日俱增。以贵州省为例,今后一个时期,进一步深化县乡财政管理体制改革要着力采取推进“省管县”改革、规范省以下政府间财政转移支付制度、提高乡镇财政监督水平、建立农村公益事业建设新机制等措施。
County and township financial system is an important part of the entire country’s financial system. Since the reform of the tax-sharing system, with the development of county economy, the fiscal revenue and expenditures of county and township in our country have been constantly expanded, and the overall financial strength of counties and townships has been continuously strengthened. However, due to various reasons, the difficulties of county and township finance in our country are increasing day by day. Take Guizhou Province as an example. In the coming period, further deepen the reform of the financial management system in counties and townships, we must make efforts to promote the reform of “provincial administration of counties”, standardize the intergovernmental financial transfer payment system below provincial level, raise the level of financial supervision in townships, The cause of building a new mechanism and other measures.