我国县乡财政改革现实推进路径的思考

How to Promote the Reform of County and Township's Financial System in China

近年来,我国的农村县乡财政进行了一系列的改革,直接带来一系列制度和管理层面的变化,变化体现了一般制度变迁的综合特点,文章分析回顾了我国县乡财政改革的路径,认为社会经济基础的变化、统筹发展的内生要求、县乡财政困难、基层政府财权与事权失衡、乡镇行政机构设置的变化均为进一步推进县乡财政改革奠定了基础。

In recent years, a series of financial system reform in the counties and townships were implemented, which brought changes on financial system and means of management and embodied the characteristics of the transformation of system. This paper analyzes the ways on how to promote the reform of financial system in the county and township, considers that the change of the social economic base, the request of coordinated development and the improment of local government build the foundation of the reform of county and tounship＇s financial system.