| 破解我国县乡财政困境的对策思考 |
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| 引用本文： | 宋昭明,高伟.破解我国县乡财政困境的对策思考[J].黄山学院学报,2008,10(2). |
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| 作者姓名： | 宋昭明 高伟 |
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| 作者单位： | 1. 山东财政学院,财税学院,山东济南,250014
2. 中国海洋大学,管理学院,山东青岛,266071 |
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| 摘 要： | 我国县乡财政困难问题突出，财政负债严重，无力为农村提供公共物品，严重制约了我国农村经济社会的发展。从分税制、分级财政、财政转移支付、税费改革四个方面分析，破解我国县乡财政困境的对策是：（1）完善分税制财政体制；（2）合理划分政府间财权事权；（3）建立规范的财政转移支付制度；（4）治本之策在于发展县域经济。
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| 关 键 词： | 县乡财政 分税制 转移支付 县域经济 |
Reflections on Solving Financial Problems of County and Township Government in China |
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| Song Zhaoming,Gao Wei.Reflections on Solving Financial Problems of County and Township Government in China[J].Journal of Huangshan University,2008,10(2). |
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| Authors: | Song Zhaoming Gao Wei |
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| Institution: | Song Zhaoming1,Gao Wei2(1.School of Finance , Tax,Sh,ong College of Finance,Jinan250014,China,2.College of Management,Ocean University of China,Qingdao266071,China) |
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| Abstract: | The great financial difficulty and substantial liabilities have already deprived China's county and township government of its ability to provide public facilities in rural areas,thus seriously curbing the economic and social development in its rural areas. This article has made an analysis of this dilemma from the four perspectives including the system of dividing taxes,financial management at different levels,fiscal transfer payments and tax reform,and put forward these solutions: (1) improvement on the s... |
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| Keywords: | finance of county and township government system of dividing taxes transfer payment county economy |
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