县级财政的现状与创新

Current Status and Renovation of the Fiscal Systemat County Level

县级财政是按照“一级政权、一级财政”的原则构建起来的,在基层政权建设,为保证经济发展和社会稳定提供财力支持方面发挥着重要的作用。目前,随着改革的深入,县级财政也面临着一些困难,诸如收入总额偏低,赤字面大,负债多,风险大,部分地区存在财政空转现象等。造成这些困难的因素有很多,既有体制上的,又有管理上的,还有历史原因。为解决县级财政的困难,要理顺机制,培养财源,加强支出管理,构建符合公共财政要求的框架体系。

The fiscal system at county level, established with the principle of'fiscal system for the corresponding level of government', plays a major role in providing financial support for economic development and social stability. At present, the deepening reform has caused some fiscal difficulties at county level, such as low level of revenue, large amount of deficit, large debt, and great risks. Various reasons for such difficulties are of system, management, and history. In order to conquer the fiscal difficulties at county levels, great efforts have to be made to establish the reasonable system to harmonize the system, cultivating financial source, strengthening the expenditure management.