摘要
县乡两级政府的或有债务呈不断增长的趋势,对县乡社会、经济的持续发展造成负面影响。从财政体制和行政体制两个方面对县乡政府或有债务产生的原因进行了分析,并在体制上对县乡政府或有债务的治理提出了建议,指出应从财政体制创新和行政体制创新两个方面着手,标本兼治、治本为上。
The trends of contingent liability in county and township government are constantly increasing, which causes the negative effects on the sustainable development of social and economy in county and township. This paper analyses the reasons caused from two respects of financial system and administrative system to county and township governments, makes suggestions on the administration with the debts of county and township governments on the system, points out the radical measures should be taken from two respects of innovations for financial system and administrative system.
出处
《山东工商学院学报》
2004年第6期29-32,共4页
Journal of Shandong Technology and Business University
关键词
或有负债
财政体制
行政体制
contingent liability
financial system
administrative system