摘要
近年来县乡基层政权在运转过程中出现了很多矛盾 ,其中财政收支是矛盾的焦点。县乡财政出现了收入大幅减少 ,支出刚性增加 ,债务负担沉重 ,风险加大等一系列问题。县乡基层政权组织的正常运转受到严重影响。解决这些问题和矛盾 ,既要从财税体制改革着眼 ,又要从经济发展环境着眼 ,更要从机构改革。
Recently, some problems occur in administration of basic level units, of which finance seems to be the focus. The decrease of revenue, increase of expenditure and greater debt affect the regular functioning of the basic organs. The author suggests that rationalization of finance and tax system, improvement of economic environment, and the reform of administration seem to the most effective ways to solve these problems.
出处
《西华大学学报(哲学社会科学版)》
2005年第1期36-45,共10页
Journal of Xihua University(Philosophy & Social Sciences)